The relationship between corporate social responsibility (CSR) and corporate financial performance (CFP) has been the subject of intensive research. However, limitations with this literature include the use of localised samples, poorly specified control variables and self-constructed CSR...

The relationship between corporate social responsibility (CSR) and corporate financial performance (CFP) has been the subject of intensive research. However, limitations with this literature include the use of localised samples, poorly specified control variables and self-constructed CSR...

Purpose – The purpose of this paper is to provide a critical commentary on Bebbington, Larrinaga-Gonzales and Moneva, published in Accounting Auditing & Accountability Journal, Vol. 21 No. 3. Design/methodology/approach – The paper provides an analysis and critique of Bebbington et al., with...

Purpose – The purpose of this study is to contribute to the understanding of corporate processes for developing a sustainability report, the hurdles faced by organisations and the way in which organisational change towards improved accountability occurs and can lead to changes in...