Switch to: Citations

Add references

You must login to add references.
  1. Enhancing the Role and Effectiveness of Corporate Social Responsibility (CSR) Reports: The Missing Element of Content Verification and Integrity Assurance.S. Prakash Sethi, Terrence F. Martell & Mert Demir - 2017 - Journal of Business Ethics 144 (1):59-82.
    Corporate Social Responsibility reporting by large corporations has witnessed phenomenal growth over the last two decades. The voluntary nature of these disclosures, however, has led to inconsistencies in reporting formats, treatment, and inclusion of various contextual elements, and a lack of robust measures pertaining to the quality and accuracy of the reports’ content. Efforts to address these drawbacks such as Global Reporting Initiative and ISO 26000 have proven unsatisfactory due to their primary emphasis on process for creating CSR reports without (...)
    Download  
     
    Export citation  
     
    Bookmark   7 citations  
  • Ethics Failures in Corporate Financial Reporting.George J. Staubus - 2005 - Journal of Business Ethics 57 (1):5-15.
    Fraudulent financial reporting, financial statements with errors so material as to require restatement, and biased reporting marred by defects such as managed earnings have plagued financial reporting in many countries in recent years. All of those failures are ethics failures that represent breaches of fiduciary duties by individuals who accepted responsibilities but did not fulfill them. The financial reporting system practiced in America is viewed by the parties involved in it as generally satisfactory. However, according to another view, the interests (...)
    Download  
     
    Export citation  
     
    Bookmark   30 citations  
  • (1 other version)On the corporate social responsibility perceptions of equity analysts.Christian Fieseler - 2011 - Business Ethics: A European Review 20 (2):131-147.
    The importance of communicating corporate social responsibility (CSR) not only to socially responsible investors but also to the mainstream of the financial community is gaining importance in a more competitive capital market environment. This article looks at how equity analysts at the German stock exchange in Frankfurt – individuals who are not particularly involved in socially responsible investment (SRI) research – perceive economic, legal, ethical and philanthropic responsibility strategies. The evidence obtained in our interviews suggests that responsibility issues are increasingly (...)
    Download  
     
    Export citation  
     
    Bookmark   13 citations  
  • Corporate Social Responsibility and Management Forecast Accuracy.Dongyoung Lee - 2017 - Journal of Business Ethics 140 (2):353-367.
    This study examines the association between corporate social responsibility and management forecast accuracy. Using data from 1995 to 2009, we find that firms provide more accurate earnings forecasts in the face of CSR activities. We also find that the positive association between CSR and management forecast accuracy is only present for the post-regulation period of 2001–2009, after the introduction of disclosure regulations intended to mitigate managers’ opportunistic behavior. These findings are consistent with the notion that managers strive to improve the (...)
    Download  
     
    Export citation  
     
    Bookmark   8 citations  
  • Value-Enhancing Capabilities of CSR: A Brief Review of Contemporary Literature.Mahfuja Malik - 2015 - Journal of Business Ethics 127 (2):419-438.
    This study reviews and synthesizes the contemporary business literature that focuses on the role of corporate social responsibility to enhance firm value. The main objective of this review is to proffer a precise understanding of what has already been investigated and the findings of those investigations regarding the value-enhancing capabilities of CSR for public firms. In addition, this review identifies gaps in the existing literature, evaluates inconsistent findings, discusses possible data sources for empirical researchers, and provides direction for exploring other (...)
    Download  
     
    Export citation  
     
    Bookmark   25 citations  
  • Organizing Corporate Social Responsibility in Small and Large Firms: Size Matters. [REVIEW]Dorothée Baumann-Pauly, Christopher Wickert, Laura J. Spence & Andreas Georg Scherer - 2013 - Journal of Business Ethics 115 (4):693-705.
    Based on the findings of a qualitative empirical study of corporate social responsibility (CSR) in Swiss MNCs and SMEs, we suggest that smaller firms are not necessarily less advanced in organizing CSR than large firms. Results according to theoretically derived assessment frameworks illustrate the actual implementation status of CSR in organizational practices. We propose that small firms possess several organizational characteristics that are favorable for promoting the internal implementation of CSR-related practices in core business functions, but constrain external communication and (...)
    Download  
     
    Export citation  
     
    Bookmark   41 citations  
  • The Causal Effect of Corporate Governance on Corporate Social Responsibility.Hoje Jo & Maretno A. Harjoto - 2012 - Journal of Business Ethics 106 (1):53-72.
    In this article, we examine the empirical association between corporate governance (CG) and corporate social responsibility (CSR) engagement by investigating their causal effects. Employing a large and extensive US sample, we first find that while the lag of CSR does not affect CG variables, the lag of CG variables positively affects firms’ CSR engagement, after controlling for various firm characteristics. In addition, to examine the relative importance of stakeholder theory and agency theory regarding the associations among CSR, CG, and corporate (...)
    Download  
     
    Export citation  
     
    Bookmark   63 citations  
  • Corporate communication and impression management – new perspectives why companies engage in corporate social reporting.Reggy Hooghiemstra - 2000 - Journal of Business Ethics 27 (1-2):55 - 68.
    This paper addresses the theoretical framework on corporate social reporting. Although that corporate social reporting has been analysed from different perspectives, legitmacy theory currently is the dominating perspective. Authors employing this framework suggest that social and environmental disclosures are responses to both public pressure and increased media attention resulting from major social incidents such as the Exxon Valdez oil spill and the chemical leak in Bhopal (India). More specifically, those authors argue that the increase in social disclosures represent a strategy (...)
    Download  
     
    Export citation  
     
    Bookmark   112 citations  
  • Corporate Social Responsibility Report Narratives and Analyst Forecast Accuracy.Albert Tsang, Suresh Radhakrishnan, Sunay Mutlu & Volkan Muslu - 2019 - Journal of Business Ethics 154 (4):1119-1142.
    Standalone corporate social responsibility reports vary considerably in the content of information released due to their voluntary nature. In this study, we develop a disclosure score based on the tone, readability, length, and the numerical and horizon content of CSR report narratives, and examine the relationship between the CSR disclosure scores and analyst forecasts. We find that CSR reporters with high disclosure scores are associated with more accurate forecasts, whereas low score CSR reporters are not associated with more accurate forecasts (...)
    Download  
     
    Export citation  
     
    Bookmark   8 citations  
  • Post-innovation CSR Performance and Firm Value.Dev R. Mishra - 2017 - Journal of Business Ethics 140 (2):285-306.
    Analyzing a sample of 13,917 US firm–years from 1991 to 2006, we find that more innovative firms demonstrate high corporate social responsibility performance subsequent to a successful innovation. These high-CSR innovative firms enjoy significantly higher valuation post-innovation. These findings imply that firms with demonstrated potential growth opportunities, as evident from the number of registered patents and their citations, benefit by strategically investing more in CSR activities; that is, CSR investment entails ‘doing well by [strategically] doing good.’.
    Download  
     
    Export citation  
     
    Bookmark   7 citations  
  • Effect of Stakeholders’ Pressure on Transparency of Sustainability Reports within the GRI Framework.Belen Fernandez-Feijoo, Silvia Romero & Silvia Ruiz - 2014 - Journal of Business Ethics 122 (1):53-63.
    Transparency is a quality of corporate social responsibility communication that enhances the relationship between the investors and the company. The objective of this paper is to analyze if the transparency of the sustainability reports is affected by the relationship of companies in different industries with their stakeholders. If this were the case, it would indicate that the pressure of significant stakeholders determines the required level of transparency of the reports. We find that the pressure of some groups of stakeholders improves (...)
    Download  
     
    Export citation  
     
    Bookmark   18 citations  
  • (1 other version)On the corporate social responsibility perceptions of equity analysts.Christian Fieseler - 2011 - Business Ethics, the Environment and Responsibility 20 (2):131-147.
    The importance of communicating corporate social responsibility (CSR) not only to socially responsible investors but also to the mainstream of the financial community is gaining importance in a more competitive capital market environment. This article looks at how equity analysts at the German stock exchange in Frankfurt – individuals who are not particularly involved in socially responsible investment (SRI) research – perceive economic, legal, ethical and philanthropic responsibility strategies. The evidence obtained in our interviews suggests that responsibility issues are increasingly (...)
    Download  
     
    Export citation  
     
    Bookmark   16 citations