Reitmaier, Christine; Schultze, Wolfgang; Vollmer, Julia - In: Review of Accounting Studies 30 (2024) 2, pp. 1804-1872
We investigate whether firms that proclaim a commitment to corporate social responsibility (CSR) by CSR reporting indeed internalize such a commitment and behave more responsibly. We analyze the association of the issuance and quality of voluntary CSR reports with the occurrence, number, and...