... and a well-structured corporate governance are positively associated with financial and CSR performance. Additionally, financial performance mediates the relationship between these factors and CSR performance. Practical implications The findings suggest that implementing double materiality, supported...

.... Design/methodology/approach The authors run fixed-effect panel regression using data covering 13 years, 10 major business sectors affiliated with 65 countries and 55,475 observations obtained from Thomson Reuters Eikon. Findings The analysis reveals that CSR performance significantly reduces firm...

.... According to a stakeholder–agency theoretical framework, the AC variables were structured as follows: presence, composition and resources, incentives and diligence. CSR is mainly divided into CSR performance, CSR reporting and CSR assurance. Findings Previous studies have mainly focused on AC...

...Ali Uyar; Moataz Elmassri; Cemil Kuzey; Abdullah S. Karaman Purpose Drawing on legitimacy theory, this study aims to investigate whether the benefits of the external assurance process pass beyond the current period and help firms improve corporate social responsibility (CSR) performance...

...Abir Hichri; Moez Ltifi Purpose The study is based on a hybrid model composed of accounting and business data and is amongst the first to test the impact of corporate social responsibility (CSR) performance on the financial performance of the company, as well as the impact of financial performance...

...Mohamed Esmail Elmaghrabi Purpose This study aims to explore the set of corporate social responsibility (CSR) committee attributes that may enhance CSR performance and CSR strategy formation and reduce CSR controversies.[AQ1] Towards this end, the study also explores the differences between...