"This insightful Research Handbook provides an overview of the complex and multifaceted nature of sustainability reporting. Bringing together over 50 researchers from across the globe, it summarises the current state of knowledge, identifies key methodological approaches and research gaps, and...

The idea of corporate social responsibility (CSR) is based on voluntary responsibility of companies for their operations in economic, social and environmental spheres as well as for ethical behavior. In accounting, it is reflected in the form of social accounting which deals with disclosing...

Purpose The paper aims to explore the effect of stakeholder pressure on the disclosure of key performance indicators (KPIs) and the patterns of this disclosure in large public interest entities (PIEs). Design/methodology/approach The study is based on the content analysis of the disclosures...

Purpose This paper aims to explore accountants’ views on mandatory corporate social responsibility (CSR) reporting. It focuses on three main factors underpinning their understanding and attitude towards non-financial disclosures: general understanding of the concept, gender and work...

Purpose This study examines the internationalization effects of corporate social responsibility (CSR) reporting, specifically aiming to identify and compare the CSR reporting practices of large US multi-national corporations (MNCs) and their Polish subsidiaries. Design/methodology/approach Based...

Purpose The purpose of this study is to examine the usage of non-financial information related to corporate social responsibility (CSR) issues from the perspective of sell-side analysts (SSAs) and buy-side analysts (BSAs) employed in Poland-based financial institutions....

Purpose – The purpose of this paper is to present an overview of the concepts of corporate social responsibility (CSR) in banks and integrated reporting, a review of the literature on the subject and the author’s own research results. The author’s research was designed to identify...