Contextualising and critically theorising corporate social responsibility reporting: Dynamics of the late Mubarak Era in Egypt
Sign Up to like & getrecommendations! Published in 2020 at "Critical Perspectives on Accounting"
DOI: 10.1016/j.cpa.2020.102166
Abstract: This study offers an in-depth contextualisation and critical analysis of corporate social responsibility (CSR) reporting embedded in the rich context of Egypt’s late Mubarak era. It responds to calls for theoretically informed research into CSR… read more here.
Keywords: late mubarak; social responsibility; study; mubarak era ... See more keywords
A multi-level institutional perspective of corporate social responsibility reporting: A mixed-method study
Sign Up to like & getrecommendations! Published in 2020 at "Journal of Cleaner Production"
DOI: 10.1016/j.jclepro.2020.121739
Abstract: Abstract This paper examines the institutionalisation of corporate social responsibility reporting among listed companies in Pakistan. First, we identify the influence of industry type; regulatory pressures; the presence of CSR promoting institutions; business size; and,… read more here.
Keywords: social responsibility; csr reporting; corporate social; responsibility reporting ... See more keywords
The role of human and social board capital in driving CSR reporting
Sign Up to like & getrecommendations! Published in 2019 at "Long Range Planning"
DOI: 10.1016/j.lrp.2018.08.001
Abstract: Abstract The objective of this paper is to analyze the effect of the professional, technical and relational background (human and social capital) of outside directors on promoting firm CSR disclosure. Following the Hillman et al.… read more here.
Keywords: csr; csr disclosure; human social; csr reporting ... See more keywords
CSR reporting practices: an integrative model and analysis
Sign Up to like & getrecommendations! Published in 2019 at "Journal of Marketing Theory and Practice"
DOI: 10.1080/10696679.2019.1690397
Abstract: ABSTRACT Using stakeholder theory, this study explores the antecedents and outcomes of corporate social responsibility (CSR) reporting practices. We draw on a large dataset of all available CSR reports for publicly traded North American companies… read more here.
Keywords: integrative model; csr reporting; reporting practices; csr ... See more keywords
Board independence and CSR reporting: pre and post analysis of JCGC 2009
Sign Up to like & getrecommendations! Published in 2020 at "International Journal of Law and Management"
DOI: 10.1108/ijlma-11-2018-0259
Abstract: This study aims to investigate the influence of board independence on the level of corporate social responsibility (CSR) reporting in Jordan over time. The paper also compares this level of influence between the pre- and… read more here.
Keywords: board; csr reporting; board independence; post ... See more keywords
Is CSR reporting always favorable
Sign Up to like & getrecommendations! Published in 2018 at "Management Decision"
DOI: 10.1108/md-05-2017-0540
Abstract: Purpose In addition to their profit maximization objective, firms are often challenged to meet environmental and social demands. The purpose of this paper is to test whether a firm’s macroeconomic environment moderates the efficiency of… read more here.
Keywords: reporting always; always favorable; firm; social disclosures ... See more keywords
The impact of labor unionization on CSR reporting
Sign Up to like & getrecommendations! Published in 2020 at "Sustainability Accounting, Management and Policy Journal"
DOI: 10.1108/sampj-06-2020-0212
Abstract: Corporate social responsibility (CSR) reporting has been theorized as a key communication device and an integral part of a broader stakeholder integration management strategy. This paper aims to examine the relationship between CSR disclosures and… read more here.
Keywords: csr reports; stakeholder; labor; csr ... See more keywords
The greenwashing triangle: adapting tools from fraud to improve CSR reporting
Sign Up to like & getrecommendations! Published in 2020 at "Sustainability Accounting, Management and Policy Journal"
DOI: 10.1108/sampj-10-2018-0272
Abstract: The purpose of this paper is to show a significant overlap in the models accounting research uses for fraud and the models other research disciplines use for greenwashing, and show how researchers and policymakers interested… read more here.
Keywords: sustainability; fraud; paper; csr reporting ... See more keywords
Convergence or Disparity? A Cross-Country Analysis of Corporate Social Responsibility Reporting for Banking Industry in Nordic Countries and China
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DOI: 10.1177/21582440211029933
Abstract: This research investigates the corporate social responsibility (CSR) reporting for banking industry in Nordic countries and China, and compares the convergence and disparity of disclosed CSR information across these two regimes. The study encompasses a… read more here.
Keywords: convergence disparity; nordic countries; csr reporting; countries china ... See more keywords
CSR Practices in Polish and Spanish Stock Listed Companies: A Comparative Analysis
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DOI: 10.3390/su11041054
Abstract: In recent years, many studies have been carried out on corporate social responsibility (CSR) reporting by enterprises. However, none of the previous surveys have covered CSR reporting in countries in Western Europe (Spain) and Central… read more here.
Keywords: polish spanish; practices polish; csr; csr practices ... See more keywords
Tensions in Aspirational CSR Communication—A Longitudinal Investigation of CSR Reporting
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DOI: 10.3390/su9122202
Abstract: A recent emergence of academic discourse within organisation and management scholarship is encouraging organisations to embrace the performative power of aspirational talk within corporate social responsibility (CSR) communication. However, there has been no empirical study… read more here.
Keywords: aspirational csr; tensions aspirational; csr reporting; csr ... See more keywords