It can be said that business ethics are integrated into companies through Corporate Social
Responsibility (CSR), which cannot be defined in a single way, nor has its concept remained …

The volume of work published by accounting scholars on corporate social responsibility
(CSR) reporting is impressive. As a community we have explored ongoing developments in …

Despite the burgeoning interest in environmental, social and governance (ESG) ratings,
current results regarding ESG rating‐performance relationship are inconclusive. Since what …

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 …

The article examines the effects of non-financial disclosure (NFD) on corporate social
responsibility (CSR). We conceptualise trade-offs between two ideal types (government …

We examine the impact of various factors on the quality of environmental disclosure.
Combining multi-theories in a unique framework, it focuses on factors related to the strategy …

Firms worldwide are increasingly required to disclose (and make efforts to reduce) their
carbon emissions due to the environmental damage associated with climate change …

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

The purpose of this paper is to compare the quality of the sustainability information issued
following the three most common reporting models: annual report (addressed to …