...Asif M. Huq; Katarzyna Cieślak; Klas Sundberg Purpose The purpose of this study is to investigate whether board composition affects corporate sustainability (CS) levels in private firms. Additionally, the study examines a potential interplay between CS levels and CS reporting, and the impact of EU...

... different information environments on CSR reporting is tested through logistic regression. Factors suggested by stakeholder and legitimacy theories are tested for their differential impact on private vs public firms’ decisions to publish a CSR report. Findings Results indicate that private firms...