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This paper compares between the evolution of financial reporting and corporate social responsibility (CSR) reporting … as to how both types of reporting have evolved. Some of the defining moments in the evolution of financial reporting have … yet to take place in the development of CSR reporting; such as an event that legitimizes a CSR reporting standard or gives …
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This study reviews and synthesizes the contemporary business literature that focuses on the role of corporate social responsibility (CSR) to enhance firm value. The main objective of this review is to proffer a precise understanding of what has already been investigated and the findings of those...
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Companies increasingly recognize the importance of communicating corporate social responsibility (CSR) including their engagement toward employees, the community, the environment and other stakeholder groups to attract applicants. The positive findings on the effect of CSR on applicants'...
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This study provides novel evidence of the impact of corporate social responsibility (CSR) on investment sensitivity to cash flows. We posit that CSR affects investment–cash flow sensitivity (ICFS) through information asymmetry and agency costs, commonly viewed as the two channels through which...
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