... Licensed re-use rights only ESG Audit committee GCC Corporate governance Corporate social responsibility Sustainability reporting Recent years have witnessed an increase in interest in sustainability reporting due to the increasing environmental and social threats and risks on the one...

... 18 10 2025 05 12 2025 05 01 2026 © 2026 Emerald Publishing Limited 2026 Emerald Publishing Limited Licensed re-use rights only Corporate social responsibility Experimental design Business ethics Sustainability reporting Accounting disclosure For professionals...

... 30 12 2025 © 2025 Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only Corporate social responsibility Financial markets Financial innovation Environmental social and governance ε t   |   F t − 1 ∼ t ( 0...

...Philipp Clemens Richter Purpose This study aims to investigate whether linking management compensation to corporate social responsibility criteria ( CSR incentives) reduces corporate social irresponsibility (CSiR). Drawing on stakeholder–agency theory, the author argues that CSR incentives...

...Huy Viet Hoang Purpose This study aims to examine the impact of economic policy uncertainty (EPU) on Chinese firms’ auditor management, and how corporate social responsibility (CSR) moderates the impact. Design/methodology/approach Fixed-effect probit models with a rich set of control...

...Sourour Ben Saad; Mhamed Laouiti; Aymen Ajina Purpose This study aims to provide further insights into the connection between corporate social responsibility (CSR) and companies’ credit ratings, while also exploring the role of corporate governance as a moderating factor. The hypotheses...

...Dineshwar Ramdhony; Mohamed Omran; Khaled Hussainey Purpose This paper aims to answer whether board attributes affect corporate social responsibility disclosure quality (CSRDQ) and whether these findings are sensitive to CSRDQ measurement. Design/methodology/approach The authors use...

... support that other stakeholders, such as shareholders, should weigh the potential pros/cons of management investments in corporate social responsibility (CSR). These concerns are more important now as firms continue to embrace a stakeholder-focused model of management which allocates resources to numerous...

...Manish Bansal; Vivek Kumar Purpose This study aims to investigate the impact of mandatory corporate social responsibility (CSR) spending legislation on the earnings management strategies of firms. Design/methodology/approach The authors use panel data regression models to analyze the data...

...Abdelmajid Hmaittane; Kais Bouslah; Bouchra M’Zali Purpose This paper aims to examine whether corporate social responsibility influences the cost of equity capital of firms operating in controversial industry sectors. Design/methodology/approach This paper computes the ex-ante cost of equity...

...Ma Zhong; Lucia Gao Purpose The purpose of this paper is to investigate the impact of corporate social responsibility (CSR) disclosure on firm-level investment efficiency. Design/methodology/approach An econometric model is used to estimate the impact of CSR reporting on investment efficiency...

...Chia-Ling Cheng; Fan-Hua Kung Purpose – This paper aims to investigate whether government-mandated corporate social responsibility (CSR) engenders conservative financial reporting in emerging markets. It is expected that CSR plays a substitute role for governance mechanisms in reducing...

.../methodology/approach – This study uses ordinary least squares regression to examine the relationship between corporate social responsibility (CSR) and employee performance and between CSR and employee cost. Further, 2SLS is used to address the endogeneity issue. Findings – The results indicate...