Thorne, Linda; S. Mahoney, Lois; Manetti, Giacomo - In: Accounting, Auditing & Accountability Journal 27 (2014) 4, pp. 686-714
authors realized a questionnaire survey that asked Canadian companies why they do or do not issue standalone CSR reports, what … larger firms issue standalone CSR reports. As larger firms have more political visibility and are subject to greater external … identifies that ancillary motivations for Canadian firms for issuing standalone CSR reports are consistent with legitimacy and …