Drivers of corporate voluntary disclosure: a systematic review

IA Zamil, S Ramakrishnan, NM Jamal… - Journal of Financial …, 2023 - emerald.com
Purpose The purpose of this paper is to provide a systematic and comprehensive review of
the existing literature on the determinants of firms reporting practices. Design/methodology …

Corporate social responsibility: Trends in global reporting initiative standards

G Halkos, S Nomikos - Economic Analysis and Policy, 2021 - Elsevier
This paper reviews and analyzes the relevant literature concerning corporate social
responsibility (CSR). Different aspects are examined in terms of CSR and a firm's …

Sustainable development goal disclosures: Do they support responsible consumption and production?

J Gunawan, P Permatasari, C Tilt - Journal of Cleaner Production, 2020 - Elsevier
Corporate social responsibility (CSR) is one of the tools used to achieve sustainable
development goals (SDGs). The purpose of this paper is to examine whether CSR activities …

Impact of corporate sustainable practices, government initiative, technology usage, and organizational culture on automobile industry sustainable performance.

M Moslehpour, KY Chau, YT Tu… - … Science & Pollution …, 2022 - search.ebscohost.com
The increasing worldwide automobile production and usage adversely impact the
environmental, economic, and social well-being. Although the automobile companies are …

Do chief sustainability officers and CSR committees influence CSR-related outcomes? A structured literature review based on empirical-quantitative research findings

P Velte, M Stawinoga - Journal of Management Control, 2020 - Springer
Although an increasing amount of empirical research has been linked to the impact of
management control and governance on corporate social responsibility (CSR) issues since …

Corporate governance and its implications for sustainability reporting quality in Latin American business groups

JA Correa-Garcia, MA Garcia-Benau… - Journal of Cleaner …, 2020 - Elsevier
This paper aims to study the factors determining the quality of sustainability reporting in Latin
American business groups. Applying a logistic regression model, this study is pioneer in …

Do institutional investors encourage firm to social disclosure? The stakeholder salience perspective

M Aluchna, M Roszkowska-Menkes, B Kamiński… - Journal of Business …, 2022 - Elsevier
This study investigates how organizations manage their business relationships for social
impact, emphasizing the cooperation between a company and its shareholders. It views the …

Corporate social responsibility and stakeholder engagement in Ghana's mining sector: a case study of Newmont Ahafo mines

P Ansu-Mensah, EO Marfo, LS Awuah… - International Journal of …, 2021 - Springer
Even though the concept of Corporate Social Responsibility (CSR) has been applauded for
several decades, the concept of stakeholder engagement is relatively new to the Ghanaian …

CSR committees and their effect on ESG performance in UK, France, Germany, and Spain

E Baraibar-Diez, M D. Odriozola - Sustainability, 2019 - mdpi.com
The multidisciplinary nature of a corporate social responsibility (CSR) committee reflects the
commitment as well as the expectations and demands of diverse stakeholders. So far, CSR …

Board characteristics and ESG disclosure in energy industry: evidence from emerging economies

Y Nuhu, A Alam - Journal of Financial Reporting and Accounting, 2024 - emerald.com
Purpose This paper aims to investigate the impact of board characteristics on environmental,
social and governance (ESG) disclosure in the energy industry of emerging economies …