This paper aims to investigate the dependence and independence between the variables inferred in the bibliometric analysis of the literature on corporate social responsibility (CSR), business sustainability (BS), and integrated reporting (IR). In this paper, we undertook a bibliometric analysis...

The increased interconnection among local and global players induced by globalization, as well as the need for a complete application of the “subsidiarity principle”, calls for a re-thinking of the “corporate social responsibility” concept. This new concept broadens the perspective of...

The relationship between sustainability performance and sustainability disclosure remains ambiguous, both theoretically and empirically. Voluntary disclosure theory would suggest that the relationship should be positive, whereas legitimacy theory points toward a negative relationship. However,...

As corporate social responsibility receives increased attention by company stakeholders, researchers are also increasingly exploring corporate social responsibility, its causes and implications. However little is known about the perception of corporate social responsibility. This study explores...

This paper examines how the market reacts to the disclosure of corporate social responsibility (CSR) of Indonesian listed corporations. Instead of merely looking into the aggregate disclosure of CSR, we also consider the disaggregate measures of disclosure within the CSR context, spanning four...

Corporate Sustainability is of utmost important for the survival of organizations and their future generations' stakeholders. To cope up with the globalized challenges, corporate all around the globe wants to consider applying a corporate sustainability plan by addressing their “Triple Bottom...

Being interested with Corporate Social Responsibility (CSR) activities in particular Japanese culture, the author pursuits to examine to which issues and stakeholder Japanese business entity stand their CSR activities for. To answer these questions, this paper examines CSR reports of 6 Japanese...

La Social Disclosure (SD) espressa in genere attraverso il bilancio sociale può a volte tradursi solo in una serie di adempimenti. In questa prospettiva, la ricerca intende verificare, con riferimento a 57 Banche di Credito Cooperativo (BCC) italiane, se l'intensità di SD sia effettivamente...

Prior studies show that corporate social responsibility (CSR) reporting is informative to investors but lacks credibility. This study examines whether a commitment to audits of financial outcomes, proxied by audit fees, is associated with greater CSR reporting credibility. We find that audit...

Purpose – Corporate social responsibility is becoming increasingly important in the retailing industry, whereby retailers are frequently criticized for socially irresponsible business practices by mass media and consumer advocacy groups. The purpose of this research is to find out which retail...