Previous research on the determinants of voluntary social and environmental disclosure assumes that the determinants underlying the decision to disclose and the disclosure level are the same. This paper addresses the influence of this assumption on: (i) the operationalization of the dependent...

Research Question/Issue: The aim of the present exploratory cognitive study is to uncover how opinion leaders, i.e. CEOs and other authorities in the domain of social issues in management, understand and differentiate the various concepts pertaining to corporate governance, CSR and business...

Organizations are exposed to increasing pressures from their constituents to integrate corporate social responsibility (CSR) principles into their ongoing business practices. But accepting new and potentially open-ended commitments is not a harmless exercise, and companies may well expose...

This paper focuses on the general concern that theories on the social responsibility of business have not much practical value. We discuss the central theses of mainstream themes in the business and society literature – corporate social responsibility, corporate social responsiveness, social...

To reveal all the patterns that exist in corporate social responsibility (CSR) reporting, content analysis must provide an answer to the following three questions: (1) Which CSR topics are disclosed? – a question regarding content; (2) What is the extent of disclosures on the different CSR...

The literature on strategic integration of corporate social responsibility (CSR) in business models is still underdeveloped. We therefore borrow from the theory on strategic management to organize this contribution according to the process of strategic management. After a review of the few...

Recent academic articles point to an increased vagueness and overlapping of the concepts around business ethics and corporate responsibility. However, the perception of these notions in the entrepreneurial world can differ from the original academic definitions. This paper focuses on...