In spite of accruing concerted scholarly and managerial interest since the 1950s in corporate
social responsibility (CSR), its implementation is still a growing topic as most of it remains …

The absence of consensus on what should constitute Corporate Social Responsibility has
inhibited consistent CSR legislation around the world. This paper poses a fundamental …

Purpose This paper reviews and analyzes the corporate social responsibility (CSR) legal
framework worldwide, discussing the new CSR definition which comprises legal features …

Drawing on capital theory and institutional theory, we hypothesize the contingent role of a
country's formal institutions (financial, educational, and political) on the relationship between …

Comparatively less research has examined the effect of corporate governance (CG)
elements on environmental sustainability reporting performance (ESRP) in South Asian (SA) …

This study examines the effect of directors' human and social capital (ie board capital) on the
level of corporate social responsibility (CSR) disclosures by drawing on insights from a …

Despite a large number of studies examining the relationship between corporate social
responsibility disclosure (CSRD) and corporate financial performance (CFP), the literature …

Corporate social responsibility (CSR) and cost of capital (COC) have been investigated in
the past but not in tandem with policy intervention. This paper examines the impact of CSR …

While scholarship exploring the impact of ownership structure on corporate social
responsibility (CSR) has investigated firms in developed markets, less work has examined …

The present study investigates the moderating influence of ownership structure on the
association between corporate social responsibility (CSR) and earnings management of …