In this study, we have explored various patterns of CSR disclosure amongst the listed French companies. We have made use of communicative approach, which combines stakeholder theory with the Habermas’ discourse ethics in order to offer better understanding of the dynamics of CSR disclosure....

This paper examines the effects of environmental, social and governance (ESG) disclosure on investment efficiency, using the adoption of Directive 2014/95/EU as a quasi-natural shock on disclosure quality. We document a significant and robust reduction of underinvestment for U.S. firms with...

This paper provides an overview of the status quo in socially responsible investing (SRI) literature. We outline motives, history, and current best practice of SRI. We also provide a thorough analysis of a wide set of studies that cover two key topics in this field: the first research objective...

Previous research on Corporate Social Responsibility (CSR) in Switzerland has made few attempts to identify actual and potential stakeholders and their diverging contributions to this topic.Using stakeholder map methodology, showing power, urgency, legitimacy, and concerns of different actors,...

In this paper, we re-examine the notion that socially-responsible behavior by firms will lead to increased financial performance. By identifying the underlying processes, institutional settings and actors involved, we present a framework that is more attentive to the multiplicity and...

Dieser Beitrag entwickelt in zehn Thesen den unternehmensethischen Gedankengang, dass Unternehmen mit zahlreichen Aktivitäten unter der Bezeichnung "Corporate Social Responsibility" unfreiwillig genau jene Vorurteile bestätigen, die in der Öffentlichkeit oft zur Ablehnung der Marktwirtschaft...