Sustainability discourse is becoming ubiquitous. Still, a significant gap persists between corporate sustainability talk and practice. Prior research on corporate sustainability reporting has relied primarily on two competing theoretical framings, signaling theory and legitimacy theory, which...

Corporate social responsibility (CSR) performance is multidimensional, and is often considered an “umbrella” construct (Gond & Crane, 2010). This multidimensionality has generated substantive concerns regarding the construct validity and reliability of common empirical proxies of CSR...