Purpose: The purpose of this paper is to assess the substantiveness of stakeholder engagement by examining voluntary disclosures tied to the engagement process. The objective is to draw a portrait of stakeholder engagement practices and determine whether they genuinely contribute to informing...

Purpose The purpose of this study is to document the concrete practices put in place by United Nations Global Compact (UNGC) affiliated firms and their application of the UNGC Communication on Progress (COP). Design/methodology/approach The paper examines the practices implemented by firms on...

Purpose The purpose of this study is twofold: to examine the reliability of voluntary corporate social responsibility reporting (CSRR) to determine whether users can rely on the information released by corporations and to examine the determinants of CSRR reliability in a voluntary context....