Purpose – Advertisements are the first point of contact a marketer has with a prospective consumer. It is at this stage that a marketer gets an opportunity to leave an impression in the minds of a reader and to differentiate a reader from a prospective customer. Marketers achieve this...

Purpose – The purpose of this paper is to investigate perceptions of the relative importance of different stakeholders (owners, employees, customers, non‐governmental organizations (NGOs) and governmental authorities) as agents motivating managers to engage in corporate social responsibility...

Purpose – This inquest into consumer goods companies in Vietnam aims to examine if leadership influences corporate social responsibility (CSR) and emotional intelligence (EI), which in turn influences upward influence behavior. The paper aims to discuss these issues....

Purpose – The objective of this paper is to test Ullmann's hypothesis that strategy posture, modified by financial performance, must be considered in light of stakeholder power in order to understand a company's social responsibility disclosure policy. Design/methodology/approach – This...

Purpose – The purpose of this paper is to assess the extent to which pension accounting represents an enabling or emancipatory accounting. Design/methodology/approach – Many countries are facing a so‐called “pensions crisis” which is reflected in and arguably, to some extent at least,...

Purpose – The purpose of this paper is to empirically test legitimacy theory by comparing the corporate social responsibility (CSR) disclosures of tax aggressive corporations with those of non‐tax aggressive corporations in Australia. Design/methodology/approach – A unique sample of 20...

This study examines the social responsibility information disclosed through mass media vehicles by Canadian companies operating in the banking and petroleum industries. The analysis compares disclosures, made through mass media vehicles such as magazine, radio and television advertisements and...

This article critiques “middle‐of‐the‐road” approaches to corporate social reporting and their cautions against radicalising the subject. The historicity of the concept of middle ground is challenged philosophically, politically and socially, by suggesting that its foundations reside...