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Keywords: CSR reporting
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Journal Articles
Journal of Management Accounting Research (2023) 35 (3): 21–50.
Published: 01 October 2023
..., but only for firms that contract on CSR. Overall, our results suggest that contracting on CSR is another explanation for the increasing prevalence of CSR restatements and that standard setters should address metrics and measures when formulating policies with respect to CSR reporting. Data Availability...
Journal Articles
Journal of Management Accounting Research (2016) 28 (2): 77–101.
Published: 01 June 2016
... by Satish Joshi. August 2014 March 2016 2016 voluntary CSR CSR reporting corporate responsibility reporting (CSR) Balancing financial performance and corporate social responsibility (CSR) is a challenge for most enterprises. Companies inevitably marshal different...