This study reviews and synthesizes the contemporary business literature that focuses on the
role of corporate social responsibility (CSR) to enhance firm value. The main objective of this …

This paper describes the current environment for assurance services for corporate social
responsibility (CSR) performance. It then discusses opportunities for research, and …

The purpose of this study is to investigate the factors that impact (1) Global Reporting
Initiative-based sustainability reporting,(2) the adoption of assurance statements in …

The quality of sustainability reports and impression management: A stakeholder perspective |
Emerald Insight Books and journals Case studies Expert Briefings Open Access Publish with …

Purpose Motivated by the new European Union Directive 2014/95 on non-financial and
diversity information, this paper aims to develop a future research agenda to conduct …

Research on CSR disclosure points to an increasing lack of completeness and decreasing
amount of credibility in the information reported, as well as concerns about overall reporting …

We investigate the effects of national culture and corporate governance on corporate social
responsibility reporting and the extent to which corporate governance has a moderating …

Purpose The aim of this paper is to provide an account of the period prior to the creation of
the Global Reporting Initiative (GRI): a body that was critical to the institutionalization of …

This study offers an opportunity to understand how country-and industry-specific effects may
affect the decision to assure sustainability reports by identifying institutional pressures …

This paper examines the economic benefits associated with textual attributes and the
external assurance of integrated reporting (IR), an innovative form of corporate disclosure …