… of spending, may find it challenging to use the above metric … plausible motives behind
voluntary CSR spending and … We use ROA and ROE as measures of operating performance. …

… United Nations is another instance of voluntary CSR action. Corporations participating in the
… The Greenhouse Challenge in Australia is a voluntary governance between corporations …

… Before investigating the effect of the Act's CSR mandate, we examine the relationship between
voluntary CSR … We consider all Voluntary firms in our test and use a relative measure of …

… expected benefits of CSRA and the factors that challenge the … ty about the outcome of the
measurement or evaluation of an … Why does a company voluntarily incur costs to have its CSR …

… CSR activities or agendas because CSR is voluntary without … and encourage voluntary
actions, mandating measures to … social and environmental problems or challenges. He calls for …

… Thirdly, we use a different approach in the way we measure CSRD. Specifically, we
examine the annual report using content analysis to see if there is a dedicated section for …

… represent major challenges in order to gain legitimacy of main … of CSR reporting frameworks
or performance measures), … of CSR performance and reporting by voluntary CSR assurance …

Purpose This paper aims at investigating the quality of non-financial reporting (NFR) in light
of Directive no. 2014/95/EU. Specifically, it focuses on the quality of NFR in Italian companies…

… about their social and environmental policies would be more credible … voluntarily published
by a company before year 2018. … The result shows how having already faced the challenge at …

… , challenging widespread assumptions about CSR’s benefits to … data collection, they are all
voluntary and reliant on self-… company states ‘We do not measure the payment of living wages …