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:...

Country-by-country reporting aims to curb tax avoidance by multinational corporations and increase transparency in the tax system. This paper provides the first evidence of the effect of country-by-country in developing countries, focusing on the market response of the African stock market to...