CSR disclosure in developing and developed countries: a comparative study

A Bhatia, B Makkar - Journal of Global Responsibility, 2020 - emerald.com
Purpose This paper aims to examine and compare the nature and extent of corporate social
responsibility (CSR) reporting practices of companies in developing (BRICS [Brazil, Russia …

Green accounting practices: lesson from an emerging economy

H Maama, KO Appiah - Qualitative Research in Financial Markets, 2019 - emerald.com
Purpose Reporting on only the financial performance of an organisation is no longer the
focus of reporting because, gradually, investors and other stakeholders demand that …

Quality assessment of CSR reports–factor analysis

R Wolniak, P Hąbek - Procedia-Social and Behavioral Sciences, 2016 - Elsevier
The paper focuses on the problems of using confirmative factor analysis to variables of
quality of CSR reports variables. The research was conducted in 2012 on the base of 507 …

Stage of development of a country and CSR disclosure–the latent driving forces

A Bhatia, B Makkar - International Journal of Law and Management, 2020 - emerald.com
Purpose The purpose of this paper is to investigate the impact of various determinants at the
country level, the industry level, the firm level and the corporate governance (CG) level on …

Institutional and economic determinants of corporate social responsibility disclosure by banks: Institutional perspectives

JS Oliveira, GMC Azevedo, MJPC Silva - Meditari Accountancy …, 2019 - emerald.com
Purpose This study aims to explore the firm's and country-level institutional forces that
determine banks' CSR reporting diversity, during the recent global financial crisis …

Doing well by reporting good: Reporting corporate responsibility and corporate performance

J Lee, S Maxfield - Business and Society Review, 2015 - Wiley Online Library
This article aimed to examine the impacts of reporting‐type corporate responsibility activities
(CRA‐R) on corporate social and financial performance. Academic research has explored …

[PDF][PDF] Corporate social responsibility disclosures and corporate performence: evidence from the listed companies in Bangladesh

MH Masum, MM Uddin, H Ahmed… - Academy of Strategic …, 2019 - academia.edu
ABSTRACT Corporate Social Responsibility (CSR) research becomes a burning issue to the
academics in the last three decades both in developed and developing countries. This study …

Corporate social responsibility disclosure mediates the relationship between corporate governance, and corporate financial performance in Indonesia

NM Machdar - Academy of Accounting and Financial Studies …, 2019 - search.proquest.com
The purpose of this study is to analyze the mediating effect of corporate social responsibility
disclosure on the relationship between corporate governance, and corporate financial …

Bibliometric Analysis of Sustainability Accounting and Reporting

M Altın, R Yılmaz - Journal of Accounting and Taxation Studies, 2023 - dergipark.org.tr
The execution of accounting activities in accordance with the understanding of social
responsibility is directly related to the management of businesses based on the principles of …

[PDF][PDF] 1. Introducere

IB Robu, C Istrate, IV HERGHILIGIU - Sumar/Content, 2019 - auditfinanciar.cafr.ro
Informaţiile prezentate tuturor utilizatorilor interesaţi, printr-un sistem de indicatori
standardizaţi, precum şi transparenţa în raportarea financiară reprezintă baza procesului de …