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Keywords: CSR committee
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Journal Articles
Journal:
Journal of Accounting Literature
Journal of Accounting Literature (2026) 48 (1): 27–54.
Published: 26 April 2024
... reveal that engagement in aggressive CSR activities beyond the optimal level leads to the generation of a social reputation through CSR awarding. However, the influence of board characteristics on this relationship is significant. Specifically, the presence of a dedicated CSR committee encourages CSR...
