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A Multi-level Perspective of CSR Reporting: The Implications of National Institutions and Industry Risk Characteristics

Citations

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Cited by:

  1. Valentina Marano & Peter Tashman & Tatiana Kostova, 2017. "Escaping the iron cage: Liabilities of origin and CSR reporting of emerging market multinational enterprises," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 48(3), pages 386-408, April.
  2. Kuo, Tsai Chi & Kremer, Gül E. Okudan & Phuong, Nguyen Thi & Hsu, Chia-Wei, 2016. "Motivations and barriers for corporate social responsibility reporting: Evidence from the airline industry," Journal of Air Transport Management, Elsevier, vol. 57(C), pages 184-195.
  3. Farah Zamir & Abubakr Saeed, 2020. "Location matters: Impact of geographical proximity to financial centers on corporate social responsibility (CSR) disclosure in emerging economies," Asia Pacific Journal of Management, Springer, vol. 37(1), pages 263-295, March.
  4. Yi Zhang, 2022. "Analyst coverage and corporate social responsibility decoupling: Evidence from China," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(3), pages 620-634, May.
  5. Larissa Shnayder & Frank J. Van Rijnsoever, 2018. "How expected outcomes, stakeholders, and institutions influence corporate social responsibility at different levels of large basic needs firms," Business Strategy and the Environment, Wiley Blackwell, vol. 27(8), pages 1689-1707, December.
  6. Kalpana Tokas & Kartik Yadav, 2023. "Foreign Ownership and Corporate Social Responsibility: The Case of an Emerging Market," Global Business Review, International Management Institute, vol. 24(6), pages 1302-1325, December.
  7. Anne Michaels & Michael Grüning, 2017. "Relationship of corporate social responsibility disclosure on information asymmetry and the cost of capital," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(3), pages 251-274, October.
  8. Víctor Amor‐Esteban & Ma‐Purificación Galindo‐Villardón & Isabel‐María García‐Sánchez & Fátima David, 2019. "An extension of the industrial corporate social responsibility practices index: New information for stakeholder engagement under a multivariate approach," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(1), pages 127-140, January.
  9. Mitzi Isabel Cubilla‐Montilla & Purificación Galindo‐Villardón & Ana Belén Nieto‐Librero & María Purificación Vicente Galindo & Isabel María García‐Sánchez, 2020. "What companies do not disclose about their environmental policy and what institutional pressures may do to respect," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(3), pages 1181-1197, May.
  10. Isabel Gallego‐Álvarez & María Consuelo Pucheta‐Martínez, 2020. "How cultural dimensions, legal systems, and industry affect environmental reporting? Empirical evidence from an international perspective," Business Strategy and the Environment, Wiley Blackwell, vol. 29(5), pages 2037-2057, July.
  11. Manuel Castelo Branco & Catarina Delgado & Carla Marques, 2018. "How do sustainability reports from the Nordic and the Mediterranean European countries compare," Review of Managerial Science, Springer, vol. 12(4), pages 917-936, October.
  12. Habiba Al‐Shaer & Mahbub Zaman, 2018. "Credibility of sustainability reports: The contribution of audit committees," Business Strategy and the Environment, Wiley Blackwell, vol. 27(7), pages 973-986, November.
  13. Abdullah Alsaadi, 2021. "Can Inclusion in Religious Index Membership Mitigate Earnings Management?," Journal of Business Ethics, Springer, vol. 169(2), pages 333-354, March.
  14. Maryna Gulenko, 2018. "Mandatory CSR reporting—literature review and future developments in Germany [Nichtfinanzielle Berichterstattungspflicht – Literaturzusammenfassung und Mögliche Entwicklungen in Deutschland]," Sustainability Nexus Forum, Springer, vol. 26(1), pages 3-17, December.
  15. Roselyne Cheruiyot-Koech & Colin David Reddy, 2022. "Corporate Social Responsibility Preferences in South Africa," Sustainability, MDPI, vol. 14(7), pages 1-16, March.
  16. Charles H. Cho & Kathrin Bohr & Tony Jaehyun Choi & Katharine Partridge & Jhankrut Mukesh Shah & Ada Swierszcz, 2020. "Advancing Sustainability Reporting in Canada: 2019 Report on Progress," Accounting Perspectives, John Wiley & Sons, vol. 19(3), pages 181-204, September.
  17. Luis Alfonso Dau & Elizabeth M Moore & William Newburry, 2020. "The grass is always greener: The impact of home and host country CSR reputation signaling on cross-country investments," Journal of International Business Policy, Palgrave Macmillan, vol. 3(2), pages 154-182, June.
  18. Michael A. Hitt & David G. Sirmon & Yuan Li & Abby Ghobadian & Jean-Luc Arregle & Kai Xu, 2021. "Institutions, industries and entrepreneurial versus advantage-based strategies: how complex, nested environments affect strategic choice," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 25(1), pages 147-188, March.
  19. Anne Bridget Lane & Bree Devin, 2018. "Operationalizing Stakeholder Engagement in CSR: A Process Approach," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(3), pages 267-280, May.
  20. Skruibytė Izolda, 2020. "The Problems of the Assessment of Corporate Social Responsibility in the International Context," Management of Organizations: Systematic Research, Sciendo, vol. 83(1), pages 93-112, June.
  21. Lars Moratis & Max van Egmond, 2018. "Concealing social responsibility? Investigating the relationship between CSR, earnings management and the effect of industry through quantitative analysis," International Journal of Corporate Social Responsibility, Springer, vol. 3(1), pages 1-13, December.
  22. Blanca de-Miguel-Molina & Vicente Chirivella-González & Beatriz García-Ortega, 2016. "Corporate philanthropy and community involvement. Analysing companies from France, Germany, the Netherlands and Spain," Quality & Quantity: International Journal of Methodology, Springer, vol. 50(6), pages 2741-2766, November.
  23. Hasan, Mostafa Monzur & Wong, Jin Boon & Al Mamun, Mohammed Abdullah, 2022. "Oil shocks and corporate social responsibility," Energy Economics, Elsevier, vol. 107(C).
  24. Jamal Baz & Issam Laguir & Magalie Marais & Raffaele Staglianò, 2016. "Influence of National Institutions on the Corporate Social Responsibility Practices of Small- and Medium-sized Enterprises in the Food-processing Industry: Differences Between France and Morocco," Journal of Business Ethics, Springer, vol. 134(1), pages 117-133, March.
  25. Ambra Galeazzo & Toloue Miandar & Michela Carraro, 2024. "SDGs in corporate responsibility reporting: a longitudinal investigation of institutional determinants and financial performance," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 28(1), pages 113-136, March.
  26. Yan, Ziqiao & Li, Wanli & Tang, Xiaobo & Wang, Hua, 2022. "Overseas corporate social responsibility engagement and competitive neutrality of government subsidies: Evidence from multinational enterprises in emerging markets," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 80(C).
  27. María T. Tascón & Paula Castro & Adrián Ferreras, 2021. "How does a firm's life cycle influence the relationship between carbon performance and financial debt?," Business Strategy and the Environment, Wiley Blackwell, vol. 30(4), pages 1879-1897, May.
  28. Isabel Gallego‐Álvarez & Ivo Alexandre Quina‐Custodio, 2017. "Corporate Social Responsibility Reporting and Varieties of Capitalism: an International Analysis of State‐Led and Liberal Market Economies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 24(6), pages 478-495, November.
  29. Benedict Sheehy, 2015. "Defining CSR: Problems and Solutions," Journal of Business Ethics, Springer, vol. 131(3), pages 625-648, October.
  30. Zsófia Tóth & Robert Caruana & Thorsten Gruber & Claudia Loebbecke, 2022. "The Dawn of the AI Robots: Towards a New Framework of AI Robot Accountability," Journal of Business Ethics, Springer, vol. 178(4), pages 895-916, July.
  31. Bonsón, Enrique & Bednárová, Michaela, 2015. "CSR reporting practices of Eurozone companies," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 18(2), pages 182-193.
  32. Gregory Jackson & Julia Bartosch & Emma Avetisyan & Daniel Kinderman & Jette Steen Knudsen, 2020. "Mandatory Non-financial Disclosure and Its Influence on CSR: An International Comparison," Journal of Business Ethics, Springer, vol. 162(2), pages 323-342, March.
  33. Suzanne Young & Vijaya Thyil, 2014. "Corporate Social Responsibility and Corporate Governance: Role of Context in International Settings," Journal of Business Ethics, Springer, vol. 122(1), pages 1-24, June.
  34. María del Mar Miras-Rodríguez & Roberto Di Pietra, 2018. "Corporate Governance mechanisms as drivers that enhance the credibility and usefulness of CSR disclosure," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 22(3), pages 565-588, September.
  35. María Consuelo Pucheta‐Martínez & Isabel Gallego‐Álvarez, 2019. "An international approach of the relationship between board attributes and the disclosure of corporate social responsibility issues," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(3), pages 612-627, May.
  36. Francesca Gennari, 2019. "How to Lead the Board of Directors to a Sustainable Development of Business with the CSR Committees," Sustainability, MDPI, vol. 11(24), pages 1-17, December.
  37. María Consuelo Pucheta‐Martínez & Isabel Gallego‐Álvarez & Inmaculada Bel‐Oms, 2021. "Corporate social and environmental disclosure as a sustainable development tool provided by board sub‐committees: Do women directors play a relevant moderating role?," Business Strategy and the Environment, Wiley Blackwell, vol. 30(8), pages 3485-3501, December.
  38. Bazel-Shoham, Ofra & Lee, Sang Mook & Ahammad, Mohammad Faisal & Tarba, Shlomo Y. & Alon, Ilan, 2023. "IP protection and ownership in cross-border acquisitions," International Business Review, Elsevier, vol. 32(3).
  39. Anne Michaels & Michael Grüning, 2018. "The impact of corporate identity on corporate social responsibility disclosure," International Journal of Corporate Social Responsibility, Springer, vol. 3(1), pages 1-13, December.
  40. Michaela Bednárová & Roman Klimko & Eva Rievajová, 2019. "From Environmental Reporting to Environmental Performance," Sustainability, MDPI, vol. 11(9), pages 1-12, May.
  41. Kılıç, Merve & Kuzey, Cemil & Uyar, Ali, 2021. "An international investigation on assurance of integrated reports: Institutions, assurance quality, and assurers," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 42(C).
  42. Colin Higgins & Wendy Stubbs & Markus Milne, 2018. "Is Sustainability Reporting Becoming Institutionalised? The Role of an Issues-Based Field," Journal of Business Ethics, Springer, vol. 147(2), pages 309-326, January.
  43. Miras Rodríguez, María del Mar & Escobar Pérez, Bernabé, 2016. "Há Influência do ambiente institucional nas práticas de divulgação de RSC? O papel da governança," RAE - Revista de Administração de Empresas, FGV-EAESP Escola de Administração de Empresas de São Paulo (Brazil), vol. 56(6), November.
  44. Gabriela Gutierrez-Huerter O & Jeremy Moon & Stefan Gold & Wendy Chapple, 2020. "Micro-processes of translation in the transfer of practices from MNE headquarters to foreign subsidiaries: The role of subsidiary translators," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 51(3), pages 389-413, April.
  45. Anne Michaels & Michael Grüning, 2016. "Interne Treiber von CSR-Publizität: Der Einfluss von Corporate Identity," Sustainability Nexus Forum, Springer, vol. 24(4), pages 315-324, December.
  46. Tenakwah, Emmanuel Junior & Chen, Junxin & Ying, Sammy Xiaoyan & Li, Yongqing & Wu, Huiying, 2024. "Corporate governance, home country governance, and MNE CSR: Evidence from Ghana," Emerging Markets Review, Elsevier, vol. 59(C).
  47. Irina Ervits, 2021. "CSR reporting by Chinese and Western MNEs: patterns combining formal homogenization and substantive differences," International Journal of Corporate Social Responsibility, Springer, vol. 6(1), pages 1-24, December.
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