Purpose – The purpose of this study is to analyse the views stock market actors have on corporate communication of corporate social responsibility (CSR) information grounded on legitimacy and stakeholder theory. Recent findings suggest that management teams experience an increased interest and...

Purpose In South Africa, King III requires companies to have their corporate social responsibility (CSR) disclosures independently assured. Within this context, the purpose of this paper is to examine internal audit’s CSR assurance role. Design/methodology/approach With reference to the...

Purpose The purpose of this study is to situate information and communications technology (ICT) “transparency reports” within the theoretical framework of corporate social responsibility (CSR) reporting. The self-denominated transparency report serves a dual purpose of highlighting an ICT...

Purpose The purpose of this study is to examine whether there is any improvement in the extent and quality of corporate social responsibility disclosures (CSRD) in Malaysia between 2011 and 2014 and to determine the factors that influence the extent and quality of CSRD in these two years. Also,...

Purpose – The purpose of this article is to investigate the basis of conveying a socially responsible image of organisations through a cause-related marketing (CaRM) approach. Design/methodology/approach – The research was conducted mainly through the evaluation and review of material on the...

Purpose This study aims to crystallize the research landscape of corporate social responsibility (CSR) authenticity by systematically analyzing CSR scholarships published in peer-reviewed journals from 2007 to 2021. Design/methodology/approach Quantitative content analysis was used to...

Purpose The purpose of this study is to look at the multifaceted relationship mechanism between corporate social responsibility (CSR) and organizational performance (OP) via sustainability risk management (SRM) and organizational reputation (OR). Design/methodology/approach This research...

Purpose – This study aims to examine the value relevance of ethics information. Design/methodology/approach – This study adopts event study methodology to test the market’s reaction around the announcements of World’s Most Ethical Companies (WME), a ranking based on firms’ overall...

Purpose This study examines the effect of business cycle, market return and momentum on the financial performance of socially responsible investing (SRI) mutual funds using data from two complete business cycles as defined by the National Bureau of Economic Research (NBER)....

Purpose This paper aims to identify the corporate social responsibility (CSR) patterns of Indian manufacturing firms using a CSR index based on ISO26000 and India’s National Voluntary CSR Guidelines. Design/methodology/approach A total of 121 manufacturing enterprises in the national capital...