Jackson, Gregory; Bartosch, Julia Rahel; Avetisyan, Emma; … - In: Journal of business ethics : JBE 162 (2020) 2, pp. 323-342
The article examines the effects of non-financial disclosure (NFD) on corporate social responsibility (CSR). We conceptualise trade-offs between two ideal types (government regulation and business self-regulation) in relation to CSR. Whereas self-regulation is associated with greater flexibility...