... not only the motivations underlying this sudden shift in corporate approach towards corporate social reporting (CSR) disclosure but also to investigate whether a logical plurality exists in this new approach. Design/methodology/approach The analysis is based on 21 in-depth interviews with policymakers...

... assessor. Corporate social responsibility Voluntary disclosure Corporate social reporting Environmental Social and governance disclosure Management by objectives Non-financial information The recession now affecting the global economy has focussed attention on various aspects...