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 …

Concepts and theories of corporate social responsibility (CSR) have been examined and
classified by scholars since the mid‐1970s. However, owing to the evolving meaning of CSR …

The demand for information and transparency from corporations has increased over the last
few years. Today, there are other information dissemination channels besides annual …

Corporate social responsibility (CSR) refers to strategies corporations or firms conduct their
business in a way that is ethical, society friendly and beneficial to community in terms of …

Social disclosure, according to Ullmann's conceptual framework (1985), could be explained
by stakeholder power, strategic posture and economic performance, where the power of …

The study examines the impact of company size, industry sensitivity, government ownership,
liquidity and company age on Corporate Social Responsibility Disclosure (CSRD) in 2019 …

Despite the increasing level of interest in CSR issues, it is not yet clear what real value the
market assigns to social reporting. By applying the value relevance analysis to a sample of …

Purpose–The paper aims to analyse the engagement in sustainability reporting assurance
(SRA) by a sample of Portuguese firms between 2008 and 2011. Design/methodology …

Few studies are available on Corporate Social and Environmental Disclosure (CSED) in a
developing country like Bangladesh. The latest study on the state of CSED was conducted …

In this paper, we have studied the factors that influence the environmental disclosures of
Italian listed companies. We also aimed to verify the effects produced by the introduction of …