The Taiwanese government altered its corporate social responsibility (CSR) report management policy from voluntary disclosure and assurance of CSR reports to partial mandatory disclosure and partial mandatory assurance. This paper examines this policy's effects on analyst forecast. The empirical...

The Taiwanese government altered its corporate social responsibility (CSR) report management policy from voluntary disclosure and assurance of CSR reports to partial mandatory disclosure and partial mandatory assurance. This paper examines this policy's effects on analyst forecast. The empirical...

Purpose This paper aims to clarify whether assurance on non-financial corporate social responsibility (CSR) reports impacts the perceptions and decisions of banks as capital providers. The authors investigate the effects of the type of assurance provider and the level of assurance provided on...

As a consequence of the technological and economic developments experienced in line with globalization, the competition between companies and dependency of societies to one another increased. This burdened the companies the responsibility of developing their knowledge and interest in the society...

<Para ID="Par1">The purpose of this study is to examine the relationship between financial performance and reviews—self, Global Reporting Initiative (GRI), and third party—of corporate social responsibility (CSR) reports provided by North American firms over the period from 2006 to 2012. Using data obtained...</para>