The paper examines the corporate social responsibility (CSR) reporting conducted by Saudi listed firms based on the guidelines of ISO 26000. To measure the extent of ISO disclosure, we use a content analysis. A CSR reporting index is established throughout the global reporting initiative (GRI)...

We use synthetic control group methods to analyse the causal impact of CSR certification on the economic performance of a small set of Italian manufacturing firms that underwent SA8000 certification in 2009 or 2010. We find no evidence of a positive or negative impact of SA8000 certification on...