La Social Disclosure (SD) espressa in genere attraverso il bilancio sociale può a volte tradursi solo in una serie di adempimenti. In questa prospettiva, la ricerca intende verificare, con riferimento a 57 Banche di Credito Cooperativo (BCC) italiane, se l'intensità di SD sia effettivamente...

Given the fact that there are no clear regulations guiding firms to publicly disclose CSR performance in practice, it is possible that management strategically uses discretion to emphasize (obfuscate) favorable (unfavorable) information in public disclosures, wishing to “manipulate”...

This study examines the behaviors of preparers and users of corporate social responsibility (CSR) disclosures in experimental markets. In addition to making price offers, sellers, as preparers of the disclosures, indicate their levels of corporate giving (our proxy for CSR investments). These...

We posit a key goal of firms' corporate social responsibility (CSR) efforts is to influence reputation through carefully crafted communicative practices. This trend has accelerated with the rise of social media such as Twitter and Facebook, which are essentially public message networks that...

Building on legitimacy theory and prior work on stakeholder management, we study firm Corporate Social Responsibility (CSR) communication in social media. In particular, we analyze the content of over a million microblogs on Twitter relating to CSR in the banking industry. We focus on key issues...

Corporate social responsibility (CSR) disclosures are becoming more prevalent among firms. We investigate the predisposition of firms to disclose CSR information and find that firms are likely to disclose more in countries with: better investor protection, higher levels of democracy, more...

Firms constantly face new and more stringent tax disclosure requirements and, increasingly, paying a fair share of tax is seen as part of corporate social responsibility. In this paper, we investigate whether mandating qualitative tax disclosure leads to intended outcomes, using, as an exogenous...

We show a reliable association between voluntary CSR disclosure and company political interests, which we proxy by company employees' contributions to political action committees and statewide voting in presidential elections. This relation is most pronounced for the contributions of Democratic...

We introduce a machine learning approach to quantify the thematic content of climate reporting in annual reports and use this to analyze firms’ climate reporting practices in the context of the widespread European Non-Financial Reporting Directive. We finetune ClimateBert to identify climate...

Purpose - The UN Global Compact (GC) is the world's largest voluntary corporate citizenship initiative. Signatory companies voluntarily agree to abide by the GC ten principles and explicitly declare compliance with social and human rights, environmental protection, and anti-corruption business...