Based on legitimacy theory and upper echelons theory, this empirical study addresses whether sustainability expertise …

, the authors recommend firms to search for opportunities to make their CSR strategy more comprehensive by their stakeholder … tenure) are linked with Corporate Social Responsibility (CSR) and vice versa.Design/methodology/approach – Based on upper … CSR variables.Findings – While the majority of the included studies analysed the CEO-CSR link, there are indicators for a …

into the traditional management report or the preparation of a separate report in line with established CSR guidelines … sustainability-related aspects as a key instrument of CSR management should be prospectively disclosed. Although the EU is seeking … instructions or definition of sectoral key performance indicators to be disclosed. Based on a German survey of various stakeholder …