Einhergehend mit der fortschreitenden ganzheitlichen Integration von Corporate Social Responsibility (CSR) in die Geschäftsmodelle und -strategien global agierender Unternehmen wächst die Herausforderung an das Management, ein umfassendes nachhaltiges Unternehmensleitbild zu gestalten....

The purpose of this paper is to investigate the level of intellectual capital (IC) disclosure of the largest Czech and Hungarian listed firms. We apply content analysis of the annual statements and measure IC disclosure by a score. We hypothesize that a significant positive relationship exists...

The purpose of this paper is to provide an up-to-date look at the reality of the theories used in disclosure literature, including stakeholder theory, legitimacy theory, agency theory, signaling theory, institutional theory, this study relies on both deductive and inductive approaches to...

Corporate Social Responsibility (CSR) is now prominent and evident more than ever due to the emphasis laid on businesses regarding environmental, social and ethical issues. The level of CSR activities of the firms is made known to public only through the disclosures. This paper reviews the...