This paper deals with corporate social disclosure (CSD). It consists in a longitudinal study of Pechiney CSD practices. Our research aims at identifying the determinants of such practices. Particularly, we document the link between CSD practices and public's concern.Theoretical framework is...

Nowadays, the effects of human societies have increased on environment due to technological and industrial development. So environment variations could affect human beings like other animal species. Given the importance of environmental costs, one can consider them as a parts of final cost of...

Given the increasing importance attached to both corporate social responsibility (CSR) and corporate governance, this study investigates the association between these two complimentary mechanisms used by companies to enhance relations with stakeholders. Consistent with both legitimacy and...

With research focusing on corporate social disclosure mainly through websites and corporate reports, corporate social responsibility (CSR) communications remain an emerging field. However, little is known about CSR advertisements. Combining legitimacy theory and the theory of impression...

Purpose –Corporate social responsibility (CSR) disclosure is receiving increased attention from the mainstream accounting research community. In general, this recently published research has failed to engage significantly with prior CSR-themed studies. The purpose of this paper is threefold....

This dissertation gives an account of a study of the emergence of socially responsible investment in France. We adopt an interpretative and qualitative approach. The research aims at understanding the process favouring the integration of socially responsible investment within financial market....

Corporate disclosure of environmental information has played an important role in the avoidance of dangerous climate change. How firms choose to disclose environmental information about the business opportunities and risks associated with climate change is important to policy makers and...

This study is motivated by the importance of communication with consumers in the pharmaceutical industry. We view communication as part of the company’s responsibility towards consumers. The aim of this study is to examine the communication mechanisms of corporate social responsibility...

?This paper aims to explore the relationship between a company's sustainability disclosure and its reputation. The sample consists of 57 companies in the Dow Jones Sustainability Index (DJSI) and a control group belonging to the Dow Jones Global Index (World1), matched on country, industry and...

Risk events can cause significant damage to a firm's reputation and legitimacy. From the perspective of legitimacy theory, there are four broad strategies to restore reputation and repair legitimacy in response to a risk event. The annual report is a potential vehicle for communicating these...