Consequences of CSR reporting regulations worldwide: a review and research agenda |
Emerald Insight Books and journals Case studies Expert Briefings Open Access Publish with us …

This paper provides a scoping review of European sustainability reporting studies. Previous
sustainability studies do not offer a comprehensive discussion of features key to the …

This study analyzes how the board's characteristics could be associated with globally
corporate social responsibility CSR and specific areas of CSR. It is drawn on all listed firms …

Drawing on the institutional view of legitimacy theory, we examine whether and under which
conditions a policy tool, mandatory corporate social responsibility (CSR) reporting, enforced …

Purpose Non-financial reporting (NFR) is viewed as a major step towards organisational
transparency and accountability. While the number of non-financial reports published every …

We investigate the moderating role of family involvement in the relationship between
corporate social responsibility (CSR) reporting and firm market value using a longitudinal …

This paper aims to investigate how the shift from voluntary to mandatory nonfinancial
information started by the European Union (EU) Directive 95/2014 may influence corporate …

This article examines the potential for transparency programs to improve corporations'
human rights performance. The primary focus is on “general” transparency programs such …

This paper investigates the impact of Directive 2014/95/EU on both the quantity and quality
of non-financial disclosure (NFD) and its relationship with corporate financial performance …

In this paper, we focus on voluntary corporate social responsibility (CSR) disclosure, and we
test the extent to which the value relevance of CSR reporting is affected by the appointment …