... 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...

... have investigated the association between the level of corporate social disclosure (CSD) and corporate social performance, no research has focussed on hard, negative CSD. Also, an index that captures the disclosure quality rather than the quantity of negative CSR information was constructed. Waël...