statistically significant association between corporate tax aggressiveness and CSR disclosure, thereby confirming legitimacy theory …

environmental disclosure (SED) of a multinational in the automotive sector with an established presence in Spain, in the context of …

information is under construction. Originality/value – The value of the paper is that it examines voluntary disclosure of social …

Purpose – The purpose of this paper is to conceptualise how future changes in corporate social disclosure (CSD), aimed … threat to profitability. Research limitations/implications – Research and theorising in corporate social disclosure patterns …

environmental web site disclosure has an impact on user trust in such disclosure, and to examine the effect of media richness on … performance in the social domain. Originality/value – The paper extends the visual disclosure literature by examining the richness …

Purpose – The purpose of this study is to investigate whether corporate social disclosure levels relate to national … that corporate social disclosure levels are likely to be influenced by national cultures. Research limitations …/implications – The results of Van der Laan Smith et al. are largely supported. Culture is clearly related to corporate social disclosure …

-level disclosure and a standardised performance evaluation system, it is difficult to measure the extent to which the equator …