Many companies in Germany must provide information beyond financial figures in their annual reports. For some years now, legislators have increasingly required information on non-financial aspects, such as the shares of women in leadership positions. Using a quantitative text analysis of annual...

Corporate social responsibility practices in the Nigerian oil industry: New legal direction and the implications for reporting -- Humanism as an institutional driver of Corporate Social Responsibility (CSR) activities -- CSR Disclosure, Motivation for Disclosure and Who Matters to the Firm:...