We examine the relations between corporate social responsibility (CSR) disclosures, dividend payments, and firm value. We use an international sample and measure CSR disclosures based on Global Reporting Initiative (GRI) disclosure levels, which we divide into two parts (unexpected and expected...

Thomson Reuters Asset4 (Asset4) is a leading corporate social responsibility (CSR) database often used by practitioners and researchers. This review offers a precise understanding of prior studies using Asset4 and their justification for selecting Asset4, and identifies research opportunities....

– The paper reflects on the future of sustainability reporting standards by examining the current practical initiatives and the Global Reporting Initiative’s (GRI) position in the arena of non-financial and sustainability reporting, and identifies avenues for future...

We explore how the concept of social capital is used and theorised in accounting research by performing a structured literature review, and a critical analysis, of articles published in leading accounting journals. We identify two research paths, namely 1) how social capital influences...

Purpose: The purpose of this paper is to explore how blockchain and triple-entry accounting technologies may improve non-governmental organisation (NGO) accountability by amplifying the social and economic outcomes of aid. It also provides a critique of these technologies from an accountability...