The concept of Corporate Social Responsibility (CSR) in the West teaches that companies are not only responsible to their shareholders, through profit making, but that they also have a corporate social responsibility to the other stakeholders as well as society overall. In some ways, this...

Corporate social responsibility (CSR) activities may be one of the strategies to maintain the viability of the firm. The purpose of building a positive image among stakeholders made CSR become one of many ways to increase the value of the firm. Another way that the firm can do to increase their...

Using 743 Malaysian public listed companies, this study attempts to investigate the impact of corporate governance mechanism on corporate social responsibility (CSR) disclosure level and to examine the difference of CSR disclosure level in government-linked companies and non-government linked...

Using 743 Malaysian public listed companies, this study attempts to investigate the impact of corporate governance mechanism on corporate social responsibility (CSR) disclosure level and to examine the difference of CSR disclosure level in government-linked companies and non-government linked...

Intangibles, such as corporate reputation, are increasingly considered the major source for value creation and company success. Given the importance of having a strong corporate reputation, new strategic and operational approaches are emerging to manage it, such as stakeholder-based practices....

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...