...Sabine A. Einwiller; Craig E. Carroll Purpose This study aims to reveal the quantity, quality and cultural differences of negative corporate social performance (CSP) disclosures in large firms' corporate social responsibility (CSR) reports. Firms are expected to be transparent about the impacts...

...Sabine Einwiller; Christopher Ruppel; Alexandra Schnauber Purpose – The purpose of this paper is to extend the theoretical discussion and empirical evidence on harmonization as well as differences in CSR reporting, and to dismantle inconsistencies owing to the idiosyncratic methods applied...