Research considers that the increase in corporate environmental reporting over the past
decades has been a response to stakeholder demand and pressure within and beyond the …

Purpose The purpose of this study is threefold. The first is to conduct a comprehensive
examination of the various board attributes to corporate social responsibility (CSR) reporting …

Ownership concentration (OC) has garnered scholarly attention because it may affect firms'
governance, transparency and disclosure of issues related to the sustainable development …

Extant research on political corporate social responsibility (PCSR) has not yet addressed
how the populist turn impacts PCSR theory and practice. This conceptual article analyzes …

Purpose This study examines the bi-directional relationship between corporate social
responsibility disclosure (CSRD) and ownership structure through a dynamic empirical …

In this paper, we review and critique the use of institutional theory in social and
environmental accounting (SEA) research and discuss whether this has helped or hindered …

While earlier research has mainly focused on the business-centric perspective for corporate
social responsibility (CSR) reporting, this study adopts a society-centric perspective and …

Purpose The purpose of this paper is to understand the role of risk-taking attitude as an
important antecedent to corporate social responsibility (CSR) initiatives …

The first goal of this research was to measure the impact of corporate social responsibility
(CSR) on the sustainable development of an organization. However, the second objective …

The paper aims to investigate the direct impact of accounting measurement, Social Capital
Disclosure (SCD), and Accounting Conservatism (AC) on the Quality of Accounting …