The impact of the integrated reporting framework on corporate social responsibility (CSR) disclosures – the case of South African mining companies
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DOI: 10.1108/srj-12-2020-0508
Abstract: Purpose Despite initially being lauded as a revolutionary approach for companies to account to all stakeholders, the shareholder orientation of the international integrated reporting () framework gave rise to questions about whether integrated reports would… read more here.
Keywords: social responsibility; south african; mining; csr disclosures ... See more keywords
Corporate Responsibility Disclosure, Information Environment and Analysts’ Recommendations: Evidence from Malaysia
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DOI: 10.3390/su13063568
Abstract: The purpose of this study was to extend our understanding of how corporate social responsibility (CSR) disclosures impact capital market participants, specifically sell-side analysts. The sample of this study was based on a dataset from… read more here.
Keywords: information environment; csr disclosures; responsibility; csr ... See more keywords