CSR achievement, reporting, and assurance in the energy sector: Does economic development matter?
Sign Up to like & getrecommendations! Published in 2020 at "Energy Policy"
DOI: 10.1016/j.enpol.2020.112007
Abstract: Abstract Drawing on signaling theory and the greenwashing tendency, the objective of this study is to explore the connection among four facets of corporate social responsibility (CSR) practice: CSR performance, CSR reporting, following the Global… read more here.
Keywords: csr reports; assurance; energy sector; economic development ... See more keywords
Shareholder use of CSR reports: an accountability perspective
Sign Up to like & getrecommendations! Published in 2021 at "Meditari Accountancy Research"
DOI: 10.1108/medar-02-2020-0769
Abstract: Purpose This paper aims to investigate the extent of shareholder engagement and satisfaction with corporate social responsibility (CSR) reports of a Chinese-owned company compared to an Australian-owned company in the Australian mining industry. The study… read more here.
Keywords: shareholder; accountability; csr reports; use csr ... 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
Restatement of CSR Reports: Frequency, Magnitude, and Determinants*
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DOI: 10.1111/1911-3846.12666
Abstract: We provide the first direct analysis of the magnitude of unreliable quantitative information disclosed in corporate social responsibility (CSR) reports. CSR report reliability is of particular interest to fund managers for investment decisions as well… read more here.
Keywords: frequency magnitude; reports frequency; csr reports; reliability ... See more keywords
Textual Voices in Corporate Reporting: A Cross-Cultural Analysis of Chinese, Italian, and American CSR Reports
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DOI: 10.1177/2329488418784690
Abstract: This article investigates direct quotations in a corpus of corporate social responsibility (CSR) reports in Italian, Chinese, and English. The corpus is composed of 60 CSR reports published by Italian, Chinese, and American companies in… read more here.
Keywords: analysis; american csr; csr reports; textual voices ... See more keywords
The Mechanisms of Chief Executive Officer Characteristics and Corporate Social Responsibility Reporting: Evidence From Chinese-Listed Firms
Sign Up to like & getrecommendations! Published in 2022 at "Frontiers in Psychology"
DOI: 10.3389/fpsyg.2022.794258
Abstract: Corporate social responsibility (CSR) strategy hinges largely on the CEO characteristics in the context of an emerging market. Based on a sample of 16,144 firm-year observations obtained from 1,370 unique Chinese-listed firms, which whether voluntarily… read more here.
Keywords: social responsibility; ideology; csr reports; corporate social ... See more keywords
A Corpus-Based Comparison of the Chief Executive Officer Statements in Annual Reports and Corporate Social Responsibility Reports
Sign Up to like & getrecommendations! Published in 2022 at "Frontiers in Psychology"
DOI: 10.3389/fpsyg.2022.851405
Abstract: This study presents a corpus-based comparison of the Chief Executive Officer (CEO) statements between annual reports and corporate social responsibility (CSR) reports. Using a corpus of 209 CEO statements from annual reports and CSR reports… read more here.
Keywords: corpus based; csr reports; statements annual; reports corporate ... See more keywords