Purpose: The paper aims to examine if corporate characteristics, general contextual factors and the internal context differentiate the quality and quantity of the disclosed non-financial Key Performance Indicators (KPIs). Design/methodology/approach: The study is based on content analysis of...

Corporate Social Responsibility (CSR) regulations, frameworks and practices have increasingly preoccupied accounting researchers over the last decades. The countries in Central and Eastern Europe (CEE) have significantly evolved after the fall or the decline of their non-democratic regimes, and...