Hossain, Md Moazzem; Momin, Mahmood Ahmed; Rowe, Anna Lee; … - In: Sustainability Accounting, Management and Policy Journal 8 (2017) 2, pp. 138-165
Purpose The purpose of this paper is to explore corporate social and environmental reporting (CSER) practices and … CSER in line with O’Dwyer’s (2003) proposed classifications of proactive and reactive motivations through interviews and … underpinning CSER, the paper finds that companies also report reactively to reduce pressure from powerful stakeholders such as …