... not find a hypothesized negative significant relationship between quality and long-term orientation. Practical implications Quality is a measure of importance to users and regulators of disclosures. Social implications National culture is an important determinant of CSR disclosure quality...

...-use rights only CSR disclosure Impression management Visual rhetoric Fortune 80 companies Human rights disclosure Photographic disclosure Fortune 70 companies We are living in an increasingly visual society, and accounting practices, such as the increased visual disclosure...

... Publishing Limited Licensed re-use rights only CSR disclosure Content analysis Financial performance Emerging economy While corporate social responsibility disclosures (CSRDs) have been researched extensively in the developed countries, it is only recently that developing countries like...

... it revealed that mandatory regulations form a crucial instrument in improving the harmonization of NFD. The research suggests that, due to the Directive, stakeholders should be provided with more comprehensive information that they need in their decision-making process. CSR disclosure Sustainability...

...M. Camino Ramon-Llorens; Emma Garcia-Meca; María Consuelo Pucheta-Martínez Purpose This paper aims to analyze the role of female directors on CSR disclosure. It assumes the existence of faultlines when studying gender diversity and classifies female directors into three categories: industry...

...Dennis M. Patten Purpose In this essay, the author reflects on the legitimacy theory in corporate social responsibility (CSR) disclosure research. Design/methodology/approach This is a reflection/review essay based on a review of relevant literature. Findings Although almost constantly...

... Limited 2019 Emerald Publishing Limited Licensed re-use rights only Pharmaceutical industry Sustainability Corporate Social Responsibility (CSR) CSR disclosure CSR-Sustainability Monitor Sustainable Accounting Standards Board (SASB) Corporate social responsibility (CSR) reporting...

..., results indicate that a company’s involvement in “sin” industries is linked to lower analyst coverage. Besides, a higher level of CSR disclosure is positively associated with analyst forecast accuracy, thus indicating that the provision of CSR-related information is linked to an enhanced information...

...Claudia Arena; Ronald Liong; Petros Vourvachis Purpose Motivated by legitimacy theory, this paper aims to examine comprehensively corporate social responsibility (CSR) disclosure in Southeast Asian (Association of Southeast Asian Nations [ASEAN]) countries with the aim of disentangling whether...

... Publishing Limited Licensed re-use rights only CSR disclosure Sustainability reporting Corporate social responsibility reporting Sustainability Sustainable development Research on sustainability reporting has gained increasing importance, and the first reviews have been conducted...

...Petros Vourvachis; Thérèse Woodward; David G. Woodward; Dennis M Patten Purpose – The purpose of this paper is to contribute to the literature investigating disclosure reactions to legitimacy threats by analyzing the corporate social responsibility (CSR) disclosure reactions to catastrophic...

...Mohammad Badrul Muttakin; Nava Subramaniam Purpose – This paper aims to examine whether the extent and type of corporate social responsibility (CSR) disclosures made by Indian public listed companies are associated with firm ownership and board characteristics. Design/methodology/approach...