Albers, Carsten; Günther, Thomas - In: Metrika 21 (2010) 3, pp. 323-347
Building on prior literature, determinants of disclosing a social report are examined. As such, reports prepared with the help of the guidelines developed by the Global Reporting Initiative (GRI) are used in this paper. The sample consists of STOXX Europe 600 firms. Thus, we are able to analyse...