This paper investigates the corporate social responsibility (CSR) structures of US listed
firms. We find evidence of a general tendency towards CSR specialization with almost three …

This study investigates the relationship between firm's emissions reduction initiative and
external assurance of sustainability performance, as well as the moderating effect of …

Purpose This paper aims to develop a conceptual framework informed by a literature review.
This framework aims to deepen and broaden the understanding of the relationship between …

We experimentally investigate the combined effects of CSR-related informal (ie, CSR
mission) and formal control elements (ie, provision of monetary CSR incentives) on …

Purpose In countries where disclosing and reporting matters on sustainability are optional,
what are the drivers promoting voluntarily disclosing information related to social …

This research identified and analyzed, by a systematic review of the literature, the
relationship between information and values in supporting the decision making, in the …

We examine the effects of interactive and diagnostic uses of performance measurement
systems (PMSs) on two behavioural factors (procedural fairness perception and …

Purpose This paper aims to investigate the relationship between regulatory focus,
performance measurement and corporate social responsibility (CSR) investment decisions …

Employee reporting dishonesty is a significant area of concern for firms. In this study, we
investigate how providing information about their prosocial actions, such as organizational …

Changes in public sector management systems have resulted in public sector organizations
adopting business models similar to private corporations. Using two experiments that vary in …