Recent years have featured a leap in academic and public interest in Corporate Social Responsibility (CSR) activities and related corporate reporting. Two main themes in this literature are the exploration of management incentives to engage in and disclose this information, and of the use and...

Academic literature and the business press have placed increased attention on the corporate disclosure of non-financial information. This study uses a survey of 750 retail investors to examine perceptions about indicators of economic performance; corporate governance policies and performance; and...

Corporate social responsibility (CSR) is an expanding area of activity for managers and academics. Increases in consumer demand for fair trade goods and growth in assets under professional management and invested with a social responsibility focus are driving demands for information not provided...

Corporate social responsibility (CSR) is an expanding area of activity for managers and academics. Increases in consumer demand for fair trade goods and growth in assets under professional management and invested with a social responsibility focus are driving demands for information not provided...

The call for disclosure of non-financial information has grown in response to the aware-ness that financial statements omit salient information about the company (Adams et al. 2011). This study follows earlier studies of non-financial disclosures of governance and corporate social responsibility...