Tschopp, Daniel; Huefner, Ronald - In: Journal of Business Ethics 127 (2015) 3, pp. 565-577
This paper compares between the evolution of financial reporting and corporate social responsibility (CSR) reporting. Our comparison follows a framework of seven factors for exploring comparative accounting history put forth by Carnegie and Napier (Account Audit Account J 15(5):689–718, <CitationRef CitationID="CR11">2002</CitationRef>):...</citationref>