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In recent years, interest in corporate social responsibility (CSR) has risen considerably due to stakeholder xpectations: "conscientious consumers", institutional investors' interest in Socially Responsible Investment (SRI), the increasing demand for highly qualified employees, the political...
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This paper proposes an alternative approach to corporate social disclosure analysis in order to link social information disclosed and corporate social performance. A survey of the literature dealing with description and explanation of corporate social disclosure practices underlines the...
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