Traditionally, universities are committed to the missions of conducting research and teaching. Recently, they were also called to contribute to supporting sustainable development in society. Many universities worldwide have experienced sustainability and social reporting practices to demonstrate...

This study investigates the CSR communication and reporting practice of professional football clubs to examine the range, variety, and visibility of their CSR information communicated to stakeholders. Adopting a case study strategy, this study focuses on Juventus football club (hereby Juventus)....

La Social Disclosure (SD) espressa in genere attraverso il bilancio sociale può a volte tradursi solo in una serie di adempimenti. In questa prospettiva, la ricerca intende verificare, con riferimento a 57 Banche di Credito Cooperativo (BCC) italiane, se l'intensità di SD sia effettivamente...

This study examines how dimensions of culture influence variations in views about the link between corporate tax payments and corporate social responsibility (CSR). Using textual analysis and a newly-developed set of keywords unique to a tax setting, we analyze 4,438 CSR reports from 24...

This study examines the behaviors of preparers and users of corporate social responsibility (CSR) disclosures in experimental markets. In addition to making price offers, sellers, as preparers of the disclosures, indicate their levels of corporate giving (our proxy for CSR investments). These...

Globally, there is a growing interest in using disclosure rules in corporate and securities law to achieve social policy goals. The blending of corporate law with social issues is a transformation of disclosure obligations, which have traditionally focused on reducing information asymmetries and...

Researchers are paying an unprecedented level of attention to the role that sustainability disclosures may play in enhancing financial performance. This study, therefore, examines this issue in a developing country context such as Jordan using a panel data set of 1,705 firm-year observations of...