Harmonising non-financial reporting regulation in Europe: Practical forces and projections for future research

M La Torre, S Sabelfeld, M Blomkvist… - Meditari Accountancy …, 2018 - emerald.com
Purpose Motivated by the new European Union Directive 2014/95 on non-financial and
diversity information, this paper aims to develop a future research agenda to conduct …

Board diversity and CSR reporting: an Australian study

K Rao, C Tilt - Meditari Accountancy Research, 2016 - emerald.com
Purpose This paper aims to examine the relationship between corporate governance, in
particular board diversity, and corporate social responsibility (CSR) reporting among the top …

Board diversity and quality of CSR disclosure: evidence from Pakistan

I Khan, I Khan, I Senturk - … : The International Journal of Business in …, 2019 - emerald.com
Purpose This study aims to examine the relationship between board diversity and quality of
corporate social responsibility (QCSR) disclosure. Design/methodology/approach The study …

Does board diversity affect quality of corporate social responsibility disclosure? Evidence from Pakistan

I Khan, I Khan, B Saeed - Corporate social responsibility and …, 2019 - Wiley Online Library
The study proposed that the effect of board diversity on quality of corporate social
responsibility (QCSR) disclosure in Pakistan should be patterned differently from existing …

The institutionalisation of corporate social responsibility reporting

C De Villiers, D Alexander - The British Accounting Review, 2014 - Elsevier
This study examines corporate social responsibility reporting (CSRR) structures through a
comparison of the disclosures in two countries with different social issues. The analysis is …

Corporate social responsibility, country-level predispositions, and the consequences of choosing a level of disclosure

C De Villiers, A Marques - Accounting and business research, 2016 - Taylor & Francis
We study the different levels of corporate social responsibility (CSR) disclosures of the
largest European firms. We find that firms are more predisposed to disclose more CSR …

The influence of corporate social responsibility disclosure on share prices: Evidence from the United Kingdom

M De Klerk, C De Villiers, C Van Staden - Pacific Accounting Review, 2015 - emerald.com
Purpose–The purpose of this paper is to examine the association between share prices and
the level of corporate social responsibility (CSR) disclosure of large UK companies, using …

Corporate social responsibility and earnings management of South African companies

LA Jordaan, M De Klerk, CJ de Villiers - South African Journal of …, 2018 - journals.co.za
Background: Enron was considered a strong corporate social performer when their infamous
accounting scandal emerged in 2000. Literature suggests that companies use corporate …

A new conceptual model of influences driving sustainability based on case evidence of the integration of corporate sustainability management control and reporting

C De Villiers, P Rouse, J Kerr - Journal of cleaner production, 2016 - Elsevier
Case study evidence from a large industrial firm is analysed with the purpose of constructing
a new conceptual model of the influences that drive companies towards sustainability, and …