Companies face increasing pressure from stakeholders to play a leading role in addressing a wide array of environmental, social, and governance issues. This paper shows how corporate social responsibility (CSR) has become a negotiation process to help corporations manage uncertainties through...

This study develops and empirically tests a model of the corporate decision to disclose stakeholders' report by French firms. The related literature is then reviewed. The first section identifies the factors influencing the decision to disclose stakeholders' reports. The factors examined have...

Those who use stakeholder theory as a reference are both underlining the correlation between facts and a certain conceptualisation thereof (Section 1) and trying to make the necessary shift from a “panoptic” analysis akin to a panoramic vision of texts and positions (Section 2) to an...

We assess fiscal performances in G7 and selected Latin American and Asian countries. We analyze two questions: (i) have public finances been sustainable? (ii) do countries follow more restrictive fiscal policies when debt starts to rise? We find that: (i) The traditional unit root tests often...