Showing 1 - 4 of 4
Persistent link: https://www.econbiz.de/10012171689
We provide the first direct analysis of the reliability of the quantitative information disclosed in Corporate Social Responsibility (CSR) reports. We examine the frequency, magnitude and determinants of CSR report restatements for the Global Fortune 250 (G250) from 2006 to 2013. During this...
Persistent link: https://www.econbiz.de/10012900341
We provide the first direct analysis of the magnitude of unreliable quantitative information disclosed in corporate social responsibility (CSR) reports. CSR report reliability is of particular interest to fund managers for investment decisions as well as to policymakers for regulating and...
Persistent link: https://www.econbiz.de/10013248154
Persistent link: https://www.econbiz.de/10011643558