Today the regulation of socio-economic development has been the subject of active
scientific debate. The modern paradigm of regulatory policy in foreign countries involves a …

The aim of this study is to examine the degree of external de facto harmonization of
environmental and social information published in sustainability reports. Hotels …

Purpose The purpose of this paper is to assess the substantiveness of stakeholder
engagement by examining voluntary disclosures tied to the engagement process. The …

More businesses are embedding stakeholder engagement (SE) practices in their corporate
disclosures. This article explores the extent to which SE practices are featured in the …

Drawing on the agency and resource dependence theories, the paper assumes that the
impact of corporate social responsibility on companies' financial performance should be …

This study examines the relationship between corporate social responsibility and the
effectiveness of internal control, while simultaneously examining board gender diversity to …

The Corporate Sustainability Reporting Directive (CSRD) makes sustainability reporting
(SR) mandatory for more state-owned enterprises (SOEs) and extends the scope of the …

Purpose. The purpose of this study was a theoretical and methodological generalization of
the agroholdings' social initiatives within their charitable activities with the interaction of …

Purpose. This paper investigates the effect of cross-reporting quality transfer: the association
between the merits of the financial auditor and the quality of corporate social responsibility …

This study aims to investigate whether corporate social responsibility activities are
associated with more or less tax avoidance by focusing on this interrelationship in …