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Determinants and consequences of corporate social responsibility disclosure : a survey of extant literature
Ali, Waris; Bekiros, Stelios; Hussain, Nazim; Khan, … - In: Journal of economic surveys 38 (2024) 3, pp. 793-822
Persistent link: https://www.econbiz.de/10014562932
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Do firms operating in a shared institutional environment have similar sustainability disclosure practices? : a comparative analysis of multinational and locally listed firms in Afr...
Penney, Emmanuel Kofi; Owusu-Ansah, Anthony; Amewu, Godfred - In: Cogent business & management 10 (2023) 2, pp. 1-19
This study compares the quality of Corporate Social Responsibility (CSR) practices and reporting of firms operating in … Africa listed in Western economies and firms exclusively listed on the African stock exchange, using the Global Reporting … reporting. The finding of this study is a proposal for emerging economies to strengthen institutions and make them independent …
Persistent link: https://www.econbiz.de/10014504968
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The relationship between disclosures of corporate social performance and financial performance : evidences from GRI reports in manufacturing industry
Chen, Lujie; Feldmann, Andreas; Tang, Ou; Dehkordi, … - In: International journal of production economics 170 (2015), pp. 445-456
Persistent link: https://www.econbiz.de/10011421982
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The influence of corporate social responsibility disclosure on share prices : evidence from the United Kingdom
Klerk, Marna de; De Villiers, Charl; Van Staden, Chris J. - In: Pacific accounting review 27 (2015) 2, pp. 208-228
Persistent link: https://www.econbiz.de/10011301280
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Does mandatory CSR reporting lead to higher CSR transparency? : the case of France
Kühn, Anna-Lena; Stiglbauer, Markus; Heel, Janina - In: Corporate ownership & control : international … 11 (2013/14) 2, pp. 29-45
Persistent link: https://www.econbiz.de/10011337222
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The effects of negative incidents in sustainability reporting on investors' judgments : an experimental study of third-party versus self-disclosure in the realm of sustainable deve...
Reimsbach, Daniel; Hahn, Rüdiger - In: Business strategy and the environment 24 (2015) 4, pp. 217-235
Persistent link: https://www.econbiz.de/10011343640
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The cultural system and integrated reporting
García-Sánchez, Isabel-María; Rodríguez-Ariza, Lázaro - In: International business review : the official journal of … 22 (2013) 5, pp. 828-838
Persistent link: https://www.econbiz.de/10009771714
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Legitimising corporate sustainability reporting throughout the world
Faisal, Faisal; Tower, Greg; Rusmin, Rusmin - In: Australasian accounting business and finance journal : AABF 6 (2012) 2, pp. 19-34
Persistent link: https://www.econbiz.de/10010244283
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Motivations for issuing standalone CSR reports : a survey of Canadian firms
Thorne, Linda; Mahoney, Lois S.; Manetti, Giacomo - In: Accounting, auditing & accountability journal 27 (2014) 4, pp. 686-714
Persistent link: https://www.econbiz.de/10010387121
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Corporate environmental sustainability disclosures and environmental risk : alternative tests of socio-political theories
Dobler, Michael; Lajili, Kaouthar; Zéghal, Daniel - In: Journal of accounting & organizational change 11 (2015) 3, pp. 301-332
Persistent link: https://www.econbiz.de/10011488276