... Isabel Maldonado imaldonado@iscap.ipp.pt 15 10 2024 29 04 2025 25 06 2025 06 08 2025 © 2025 Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only Sustainability reporting Corporate social responsibility Pressures Small and medium...

...Isabel Lourenço; Jonas Oliveira; Manuel Castelo Branco; Ana Sofia Inácio Purpose The purpose of this study is to examine the readability and length of CEO letters in the corporate social responsibility (CSR) reports of the US firms included in the North America DJSI Eligible Universe. Design...

...Hussain Muhammad; Francesco Paolone; Stefania Migliori Purpose This paper aims to provide deeper insights into the relationship between board gender diversity (BGD) and accounting conservatism by exploring the mediating role of corporate social responsibility (CSR) underlying this relationship...

...Grace Il Joo Kang; Kyongsun Heo; Sungmin Jeon Purpose This paper aims to examine the extent to which sell-side analysts efficiently incorporate firms’ corporate social responsibility (CSR) activities into their earnings forecasts. In addition, this paper also investigate the CSR information...

...Manuel Castelo Branco Purpose By providing a critical analysis of a recent literature review concerning environmental, social and governance (ESG) and corporate social responsibility (CSR) research in finance which was published in the Journal of Corporate Finance (Gillan et al...

... © Emerald Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only Corporate social responsibility Sustainable reporting Policy uncertainty Market valuation G11 G12 Notwithstanding, environmentally friendly and socially responsible businesses...

... assurance practices on the JSE and other emerging markets. Social implications The study finds that the South African market rewards firms that purchase third-party assurance to guarantee the integrity of their corporate social responsibility reports. This understanding could help encourage more firms...

...Shaban Mohammadi; Hadi Saeidi Purpose The purpose of this study is to investigate the effect of corporate social responsibility (CSR) on financial accounting concepts (including the stock return, real earnings management, information asymmetry and financial performance) in Iranian companies listed...

...Xueji Liang; Lu Dai; Sujuan Xie Purpose Corporate social responsibility (CSR) reporting is a widely accepted procedure for firms to disclose their performance in multiple domains, including environmental protection, labour welfare, protection of human rights, community services, contribution...

.... Social implications The results span the current gap between two broad perspectives on corporate social responsibilities. The traditional shareholder perspective argues that companies only participate in socially responsible activities which increase shareholder value, while an alternate perspective...

...Norma Schönherr; Heike Vogel-Pöschl; Florian Findler; André Martinuzzi Purpose While corporate social responsibility (CSR) standards are amongst the most widely adopted instruments for supporting firms in becoming more accountable, firms who adopt them frequently fail to comply. In this context...

... crisis prompted companies operating in LMEs and CMEs to reorient their corporate social responsibility (CSR) practices in quite different ways during the four-year period that the crisis lasted, as well as the succeeding four-year post-crisis period. While CSR was perceived in LMEs as a threat during...

...Nemiraja Jadiyappa; Bhavik Parikh; Namrata Saikia; Adam Usman Purpose The purpose of this study is to examine whether the choice of a firm to spend resources on corporate social responsibility (CSR) activities is associated with its actual social impacts as measured by its energy consumption...

...Tianjiao Zhao; Xiang Xiao; Bingshi Zhang Purpose The purpose of this paper is to show how the external issue of economic policy uncertainty (EPU) affects enterprises’ corporate social responsibility (CSR). Design/methodology/approach This study investigates the relationship between EPU and CSR...

...Antonios Chantziaras; Emmanouil Dedoulis; Vassiliki Grougiou; Stergios Leventis Purpose Corporate social responsibility (CSR) reporting has been theorized as a key communication device and an integral part of a broader stakeholder integration management strategy. This paper aims to examine...

...Maretno Agus Harjoto; Indrarini Laksmana Purpose This study aims to examine whether socially responsible firms have well-funded employee pension programs and whether corporate social responsibility (CSR) performance is associated with management discretionary choice of pension accounting...

.... Martinez can be contacted at: luis.martinez@novasbe.pt 18 11 2019 17 03 2020 06 06 2020 24 06 2020 © Emerald Publishing Limited 2020 Emerald Publishing Limited Licensed re-use rights only Corporate social responsibility Sustainability Fashion marketing...

...Monika Dahiya; Shveta Singh Purpose This study aims to explore the relationship between corporate social responsibility (CSR) and the cost of equity (CoE) capital of Indian manufacturing firms. Design/methodology/approach The study is conducted on a sample of 68 manufacturing firms listed...

... 2020 Emerald Publishing Limited Licensed re-use rights only Emerging markets Corporate social responsibility Corporate governance Firm risk Corporate environmental reporting (CER) Zabihollah Rezaee can be contacted at: zrezaee@memphis.edu 01 10 2018 13 01 2019 29...

...Carla Mascarenhas; Luis Mendes; Carla Marques; Anderson Galvão Purpose Despite the recognised importance of corporate social responsibility (CSR) in higher education institutions (HEIs), research concerning CSR’s influence on employees’ attitudes and behaviours is still understudied. Grounded...