Scholars have begun to investigate the prevalence of Corporate Social Responsibility (CSR) within the context of small and medium-sized enterprises (SMEs). This paper studies the implementation of non-financial sustainability reporting tools in Italian SMEs as part of their Small Business Social...

Purpose The purpose of this paper is to understand conflicts in sustainability reporting (SR) preparation. Design/methodology/approach In the preparation of SRs, the logic of financial rationality is often assumed to take precedence over the logic of sustainability. Based on an explorative...

Purpose Corporate social responsibility (CSR) reporting has been theorized as a key communication device and an integral part of a broader stakeholder integration management strategy. This paper aims to examine the relationship between CSR disclosures and organized labor, an important internal...

Purpose – The purpose of this paper is to shed light on the European Union’s (EU) latest regulatory principles for environmental, social and governance (ESG) disclosures. It explains how some of the EU’s member states are ratifying the EU Commission’s directives on ESG reporting by...

Purpose – CSR within a purely voluntary context has so far not made meaningful contributions to the problem of corporate environmental and human rights abuses in Africa. The paper therefore aims to improve the effectiveness of CSR in the continent by making companies accountable for the...

Purpose – The study aims to analyzes how companies present their actions to give the impression that they are sustainable actors. It identifies the organizational impression management tactics that companies use in sustainability reporting. Design/methodology/approach – A qualitative...

Purpose This study aims to investigate what Turkish Airlines as a global airline company reports for corporate social responsibility (CSR) efforts on its corporate website by developing a framework assessing reports of airline companies’ CSR practices. Design/methodology/approach Content...

Purpose – The purpose of this paper is to examine the association between share prices and the level of corporate social responsibility (CSR) disclosure of large UK companies, using CSR data from an independent firm and a time period and setting (the UK) that coincides with increased...

Purpose This research investigates the influence of corporate–NGO collaborations on corporate social responsibility (CSR) disclosure measured in three different ways (i.e. extent, level and quality) in low-income developing economies. Additionally, it examines the moderating effect of...

Purpose The purpose of this paper is to critically examine the multinational oil companies (MOCs) corporate social responsibility (CSR) initiatives in Nigeria. Its special focus is to investigate the impact of the global memorandum of understanding (GMoU) on reducing incidents of electoral...