The literature on new forms of governance suggests important trade-offs regarding the role of government in relation to corporate social responsibility (CSR) activities. Theories associate state regulation with clear minimum standards and high compliance, but also suggest advantages of...

The article examines the effects of non-financial disclosure (NFD) on corporate social responsibility (CSR). We conceptualise trade-offs between two ideal types (government regulation and business self-regulation) in relation to CSR. Whereas self-regulation is associated with greater flexibility...

In spite of extensive research on corporate social responsibility (CSR) and its link with economic and social performance, less work has investigated the institutional determinants of corporate social responsibility. This paper draws upon recent developments in comparative institutional analysis...