Purpose The purpose of this paper is twofold: first, to outline a framework for corporate philanthropy (CP) reporting that could help differentiate between symbolic and substantive reporting; and second, to test whether the reporting practices of large corporate donors are symbolic or...

Purpose – This paper aims to analyse the responsible offer of mainstream retailers. By focusing on corporate social responsibility (CSR) labelled grocery goods, it aims to study whether consumers are able to make an ethical shopping basket, to create an inventory of CSR labels, and to evaluate...

Purpose – The purpose of this paper is to evaluate the quality of environmental, social and governance (ESG) reporting of Spanish companies listed in the IBEX‐35 stock index and the main drivers of the differences among reporters. Design/methodology/approach – A benchmark tool was built...