Purpose: The purpose of this paper is to provide a theoretically informed analysis of a struggle for power over the regulation of corporate social responsibility (CSR) and social and environmental accounting and reporting (SEAR) within the European Union. Design/methodology/approach: The paper...

This study considers the association between legal origin, income inequality and one specific measure of social health - child mortality. In an influential body of work, La Porta et al. (1997, 1998) developed the proposition that stock market size and consequent economic development were...