Since the end of the 1990s, sustainability reporting has become an increasingly relevant
topic in business and academia. However, literature is still limited in quantity and no major …

Corporate social responsibility (CSR) is not only increasingly valued by companies but also
plays an extremely important role in the development of their strategies. This study …

Purpose Non-financial reporting (NFR) is viewed as a major step towards organisational
transparency and accountability. While the number of non-financial reports published every …

The quality of sustainability reports and impression management: A stakeholder perspective |
Emerald Insight Books and journals Case studies Expert Briefings Open Access Publish with …

This article presents a three-stage model of how isomorphic mechanisms have shaped
corporate social responsibility (CSR) reporting practices over time. In the first stage …

abstract Scholars in management and economics widely share the assumption that
business firms focus on profits only, while it is the task of the state system to provide public …

This paper addresses the issue of the influence of global governance institutions,
particularly international sustainability standards, on a firm's intra-organizational practices …

In contrast to content-based models of corporate social responsibility (CSR), we propose a
process model of organizational sensemaking explaining how managers think, discuss, and …

This chapter introduces the goals and benefits that are motivating companies to report on
their sustainability activities and provides an overview of the historical development of …

Using a sample of Taiwanese listed companies during 2010–2016, this paper examines
how firm size affects corporate social responsibility report disclosure and the moderating …