...Shangkun Liang; Wei Sun; Xuanying Yu; Wenting Zhang Purpose We investigate the impact of regional cultural tightness on corporate social responsibility (CSR). Design/methodology/approach Using Chinese A-share firms from 2010–2021, we employ OLS regressions with industry and year fixed effects...

...Senlin Miao; Qunwei Wang; Changbo Wang; Fenghua Wen Purpose This study examines whether product regulation decentralization affects corporate social responsibility (CSR). Design/methodology/approach Leveraging China’s staggered decentralization reform, which transferred product safety...

... theoretical approaches and emerging perspectives that inform this type of disclosure. Design/methodology/approach A systematic review of 142 selected accounting studies published up to June 2023 devoted to ESG – and corporate social responsibility (CSR) – disclosure was conducted. The theories underlying...

... Zhongtian Li can be contacted at: zhongtian.li@newcastle.edu.au 09 12 2022 02 05 2023 08 05 2023 Corporate social responsibility CSR disclosure Sustainability disclosure ESG disclosure ESG investing Responsible investing Socially responsible investing Sustainable investing...

... that corporate governance plays a vital role in ensuring that firms meet corporate social responsibility (CSR) objectives (Mackenzie, 2007). Walls et al. (2012) argue that the BOD affects CSR in many ways. The board monitors top managers' self-serving behaviors, approves annual budgets for CSR-related...

...Jonghan Park; Tianming Zhang; Spencer Pierce; Yonghong Jia Purpose The authors examine the association between corporate social responsibility (CSR) and abnormal executive compensation. The authors hypothesize that socially responsible firms are more likely to pay their executives at a level...

...Shannon Jemiolo; Curtis Farnsel Purpose This review analyzes the existing theoretical and empirical research on the relation between corporate taxation and corporate social responsibility (CSR). By synthesizing the current literature regarding the directional relation between tax avoidance and CSR...

... rights only Comparative accounts Corporate social responsibility Employee-related disclosure Foxconn Impression management Labour practice disclosure The global supply chain offers a crucial context for the analysis of corporate labour practices and related disclosures (Sikka, 2008...

...Xiaobei ‘‘Beryl’’ Huang; Luke Watson We review research on corporate social responsibility (CSR) published in 13 top accounting journals over the last decade. We begin with a brief discussion of the data that archival researchers have used to measure CSR. Next, we conduct our review in four parts...