We examine the effect of mandatory corporate sustainability reporting (MCSR) on several measures of social responsibility using both country and firm-level data. Using data for 58 countries, we show that after the adoption of MCSR laws and regulations, the social responsibility of business...

Recent years have witnessed a steady growth of the number of firms that report on social and environmental information in separate reports, usually according to international standards, like the Global Reporting Initiative. This process has become more important in Spain than in other European...

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...

The social responsibility concept is quite broad and relies on three pillars - economical efficiency, environmental responsibility and social involvement. In recent years we have lived in a world of rising interest in the isssues of social responsibility, that is supported not only by the...

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,...

Sustainability performance management is a newly emerging term which addresses the social, environmental and economic (performance) aspects of corporate management in general and of corporate sustainability management in particular. The management of sustainability performance requires a sound...

Sustainability performance management is a newly emerging term which addresses the social, environmental and economic (performance) aspects of corporate management in general and of corporate sustainability management in particular. The management of sustainability performance requires a sound...

In response to the growth in corporate sustainability reporting in Canada, CGA-Canada commissioned a sustainability reporting survey in the fall of 2004. The survey sought to advance understanding of sustainability reporting, advocate for business value and transparency in reporting, and look to...