a firm's corporate social responsibility (CSR) reporting reflects its corporate values and ethical concerns, therefore … better CSR reporting, the relationship between RPTs and firm value becomes more positive. This is in line with the view that … CSR reporting, which reflects firms’ ethical concerns, may serve as a mechanism against managers' opportunism. However, we …

The absence of consensus on what should constitute Corporate Social Responsibility has inhibited consistent CSR … legislation around the world. This paper poses a fundamental question on what should constitute CSR and what should be the nature … of CSR regulation? By constructing the boundaries of CSR, the paper offers scope for consistently developing CSR …