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' disclosure practices on CSR. Based on an analysis of CSR reporting of Fortune Global 250 companies, findings show that more than … and frame CSR with a focus on internal issues are more inclined to integrate corporate governance in their CSR reporting …
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In this paper we explore how multinational corporations (MNCs) adopt assurance practices to develop and sustain organizational accountability for sustainability. Using a panel of Fortune Global 250 firms over a period of ten years, we document the diffusion patterns of third-party assurance of...
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, multinational enterprises have become active in reporting on activities undertaken to prevent these "externalities" of international … trade and production. This article analyses to which extent and in what form the trend towards non-financial reporting … 250 in 1998 and 2001, showing a continued and significant rise of sustainability reporting to approximately half of these …
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that most MNCs report on their economic and social impacts. However, CSR reporting is fairly generic and the specific …
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