We investigate the relationship between Corporate Social Responsibility (hereafter CSR) and I/B/E/S analysts' earnings per share (EPS) forecasts using a large sample of US firms for the 1992-2011 period. Based on literature fi ndings we decompose the CSR eff ect into four factors: accounting...

This paper investigates the effects of CSR performance and the amount of CSR material information disclosed on analysts' forecast accuracy. Both independent variables were operationalized matching the indicators of the GRI sector guidelines with those of ASSET4. Regression analysis was used on...