Zhang, Zhe; Chen, Jing; Jia, Ming - In: Management and organization review : MOR ; the official … 19 (2023) 1, pp. 64-97
firms’ disclosure strategy in multiple fields of CSR. Based on institutional theory, this study proposes that mandatory CSR … CSR disclosure is positively related to CSR scope but negatively related to CSR emphasis. In addition, firm visibility … CSR disclosure and CSR emphasis. This study contributes to the literature on CSR disclosure and studies on organizational …