Purpose The purpose of this research study is to lower the knowledge gap by exploring the degree of corporate social responsibility disclosures (CSRD) made by top Pakistani (Karachi Stock Exchange [KSE] 100 listed non-financial) companies and investigating the financial and non-financial CSRD...

Purpose The purpose of this paper is to examine to what extent the conventional stakeholder model mirrors managerial perceptions of the stakeholder environment in the Swedish fashion industry. The authors aim to adopt a novel approach to stakeholder measurement, as the traditional stakeholder...

Purpose This study aims to investigate the relationship between banks’ board structure and sustainability performance. Design/methodology/approach The empirical quantitative paper covers a sample of 35 European banks that are listed at the EUROSTOXX 600. Regression analysis techniques were...

Purpose This study aims to investigate the impact of corporate social responsibility (CSR) on the financial distress (FD) of firms listed on the Pakistan Stock Exchange (PSX). Furthermore, the moderating effect of corporate governance (CG) on the CSR–distress relationship is investigated in...

Purpose A majority of consumers are supportive of socially responsible companies making positive contributions to their communities. However, results of empirical studies on consumers’ attitudes toward corporate social responsibility (ACSR) and their purchasing intentions (PI) have been...

Purpose – This paper aims to determine the impact of the economic crisis on the level of social commitment of the Spanish savings banks. Design/methodology/approach – The paper uses the information provided by Spanish savings banks (SSBs) for 2004‐2009. In particular, it analyses the...

Purpose – The purpose of this paper is to provide empirical evidence on the significance of signal breaches from technical trading indicators in explaining variations in the level of corporate social responsibility disclosures (CSRD) by firms. The authors seek to determine whether firms...

Purpose – The purpose of this paper is to examine the content and determinants of voluntary corporate social responsibility (CSR) disclosures within chief executive officer (CEO) letters and social media tools. Design/methodology/approach – Published CEO letters and the presence of global...

Purpose – This study aims to examine whether lenders’ power and other attributes influence corporate social responsibility (CSR) reporting in Bangladesh. Design/methodology/approach – This study uses content analysis to examine specific CSR-related attributes from 115 publicly listed firms...

Purpose – The aim of this paper is to report on an exploratory, qualitative study of how small and medium enterprises (SMEs) describe their firm’s relationships with or impact on stakeholders when communicating corporate social responsibility (CSR) on their websites....