For four decades, reporting on corporate responsibility by businesses has been the subject
of empirical research. In the 1970s and 1980s, studies mostly originated from Anglo‐Saxon …

Social entrepreneurship orientation (SEO) is a behavioral construct of social
entrepreneurship (SE); therefore, we examined the influence of SEO of the organization on …

One of the roles of accounting is to provide information on business performance, either
through financial accounting indicators or otherwise. Theoretical-empirical studies on the …

Purpose Since 2012, the Brazilian Stock Exchange has recommended that listed companies
inform them if they have conducted voluntary disclosure. The purpose of this study is to …

The objective of this paper is to analyse the mandatory social and environmental reporting in
France. Extra-financial reporting requirements brought by Grenelle II Act affects all …

Purpose This paper intends to compare the sustainability reporting (SR) in three different
national and institutional contexts, namely Italy, Brazil and USA, and aims to investigate …

Um dos papéis da contabilidade é prover informações sobre o desempenho empresarial,
quer seja por indicadores contábil-financeiros ou não. Dentro deste escopo do interesse da …

O estudo objetiva analisar a relação entre o disclosure socioambiental, a reputação
corporativa e a criação de valor nas empresas listadas na BM&FBovespa. A pesquisa reúne …

El propósito del presente documento es, en primer lugar, identificar las publicaciones
académicas sobre las memorias de sostenibilidad, en particular, las que vinculan los …

This study's general objective is to investigate the moderating effect of Corporate Social
Performance Disclosure (D-CSP) on the relationship between Corporate Social …