Purpose The purpose of this paper is to provide a systematic and comprehensive review of
the existing literature on the determinants of firms reporting practices. Design/methodology …

Purpose The purpose of this paper is to investigate the role of socio-political interactions in
determining the topos of sustainability reporting (SR) practice. For this purpose, this study …

The literature has explored an association between corporate social responsibility (CSR)
disclosure and accounting conservatism. This paper investigates how state ownership …

This paper aims to contribute to the extant literature on corporate social responsibility and
corporate governance by empirically examining the effect of firm governance and …

Purpose The purpose of this paper is to review most recent developments of social and
environmental accounting (SEA) in the context of develo** countries and to offer insights …

Research considers that the increase in corporate environmental reporting over the past
decades has been a response to stakeholder demand and pressure within and beyond the …

The objective of this study is to investigate the role of green innovation and corporate social
responsibility (CSR) in improving the sustainability performance of mineral extraction firms …

This paper examines whether strategic corporate social responsibility (CSR) disclosures are
value relevant for investors and analysts in the context of China. Using a sample of Chinese …

Purpose The purpose of this study is threefold. The first is to conduct a comprehensive
examination of the various board attributes to corporate social responsibility (CSR) reporting …

While earlier research has mainly focused on the business-centric perspective for corporate
social responsibility (CSR) reporting, this study adopts a society-centric perspective and …