Mandatory non-financial disclosure and its influence on CSR: An international comparison

G Jackson, J Bartosch, E Avetisyan… - Journal of business …, 2020 - Springer
The article examines the effects of non-financial disclosure (NFD) on corporate social
responsibility (CSR). We conceptualise trade-offs between two ideal types (government …

“Green washing” or “authentic effort”? An empirical investigation of the quality of sustainability reporting by banks

HZ Khan, S Bose, AT Mollik, H Harun - Accounting, Auditing & …, 2021 - emerald.com
Purpose This study explores the quality of sustainability reporting (QSR) and the impact of
regulatory guidelines, social performance and a standardised reporting framework (using …

A cross-country investigation of corporate governance and corporate sustainability disclosure: A signaling theory perspective

SM Bae, MAK Masud, JD Kim - Sustainability, 2018 - mdpi.com
There is a dearth of research on corporate governance and total sustainability disclosure
(economic, environmental, and social) in developing, particularly South Asian, countries …

What do we know about corporate philanthropy? A review and research directions

W Cha, U Rajadhyaksha - Business Ethics, the Environment & …, 2021 - Wiley Online Library
During the past decades, academics and practitioners have been extensively focusing on
corporate philanthropy as an important part of corporate social responsibility and a vast …

Corporate social reporting and assurance: The state of the art: Información social corporativa y aseguramiento: El estado de la cuestión

IM García-Sánchez - Revista de Contabilidad-Spanish Accounting …, 2021 - revistas.um.es
Este trabajo realiza una revisión de la literatura sobre verificación y divulgación de
información sobre responsabilidad social corporativa basada en 320 artículos en las 36 …

Determinants of GRI-based sustainability reporting: evidence from an emerging economy

N Orazalin, M Mahmood - Journal of Accounting in Emerging …, 2020 - emerald.com
Purpose The purpose of this paper is to investigate the extent and determinants of
sustainability performance disclosures reported by publicly traded companies in Kazakhstan …

Does green banking performance pay off? Evidence from a unique regulatory setting in Bangladesh

S Bose, HZ Khan, RM Monem - Corporate Governance: An …, 2021 - Wiley Online Library
Abstract Research Question/Issue A firm's choice to “go green” largely remains unregulated
worldwide. This study uses an institutional setting in Bangladesh experiencing a green …

The impact of corporate governance characteristics on banks' corporate social responsibility disclosure: Evidence from Poland

Ł Matuszak, E Różańska, M Macuda - Journal of Accounting in …, 2019 - emerald.com
Purpose The purpose of this paper is to investigate the extent and trend of corporate social
responsibility (CSR) reporting in commercial banks in Poland and examine the link between …

Social and environmental accounting in developing countries: contextual challenges and insights

W Qian, C Tilt, A Belal - Accounting, Auditing & Accountability Journal, 2021 - emerald.com
Purpose The purpose of this paper is to review most recent developments of social and
environmental accounting (SEA) in the context of developing countries and to offer insights …

Corporate social responsibility in family firms: Can corporate communication affect CSR performance?

E Battisti, N Nirino, E Leonidou, A Salvi - Journal of Business Research, 2023 - Elsevier
Drawing on the stewardship theory (ST) and socio-emotional wealth (SEW) perspective, this
study investigates the role of sustainable activities within family firms (FFs) and the effect of …