disclosure increases the legitimacy management cost for firms, and thus firms disclose more CSR scope to gain legitimacy and less … CSR disclosure is positively related to CSR scope but negatively related to CSR emphasis. In addition, firm visibility …

stakeholders, companies must determine their CSR scope. This paper aims to examine what factors influence a firm’s decision in its … scope of CSR. In exploring what factors influence CSR scope, the authors examine the relationship between a firm’s prosocial …. Findings The findings show that a firm’s prosocial orientation is positively associated with CSR scope. Further, this study …