El objetivo del presente trabajo es analizar el fenómeno de la responsabilidad social corporativa (RSC) en el sector bancario español a través las memorias de responsabilidad social. Partiendo de la teorías de la legitimidad y de la teoría stakeholder se justifica el empleo de la RSC para...

The increasing involvement of multinational enterprises (MNEs) in global governance has been both applauded for its potential to make governance more effective and criticized for lacking democratic legitimization. Hence we investigate the effectiveness of one transnational governance regime,...

The increasing importance of sustainability issues expressed by different types of stakeholders has placed them among the leading topics inside the accounting literature. The paper aims to extend the current knowledge through the analysis of the relation between the number of sustainability...

Kreditinstitute veröffentlichen in regelmäßigen Abständen Nachhaltigkeitsberichte, in denen Sie Auskunft über die Bereiche ihrer Geschäftstätigkeit geben, die hinsichtlich ökonomischer, ökologischer und sozialer Aspekte von Bedeutung sind. Aufgrund fehlender Harmonisierung der...

This paper examines the reporting practices of Belgian listed firms, in terms of corporate social responsibility (CSR). Four research questions are addressed: (1) What CSR areas are disclosed in the annual report? (2) What is the extent of the CSR reporting for the different areas? (3) How is...

This paper advances the development of a 'universal' reporting framework for higher education. It is the first paper that reviews the current state of sustainability reporting in German and Austrian universities. Although playing a leading role in promoting sustainable development movements,...

Transparency is a quality of corporate social responsibility communication that enhances the relationship between the investors and the company. The objective of this paper is to analyze if the transparency of the sustainability reports is affected by the relationship of companies in different...

We use the two main theoretical perspectives analyzing traditional accounting disclosure : the firm as a nexus of contracts and agency theory on the one hand, and neo-institutional and legitimacy theory on the other, in order to assess the environmental and social reporting practices and the...

It is not uncommon for advertisers to present required product disclaimers quickly at the end of advertisements. We show that fast disclaimers greatly reduce consumer comprehension of product risks and benefits, creating implications for social responsibility. In addition, across two studies, we...

The Corporate Social Performance (CSP) model (Wood, Acad Manag Rev 164:691–718, <CitationRef CitationID="CR150">1991</CitationRef>) assesses a firm’s social responsibility at three levels of analysis—institutional, organizational and individual—and measures the resulting social outcomes. In this paper, we focus on the individual...</citationref>