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Purpose – The purpose of this study is to investigate whether the descriptive, instrumental, and strategic approaches to corporate social responsibility (CSR) are related to corporate performance (CP) and to determine the nature of this relationship, if any. Design/methodology/approach –...
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Purpose – The purpose of this paper is to examine what factors in addition to the needs of financial markets drive the voluntary disclosure practices of companies in Italy and in the United States. Design/methodology/approach – Information provided in the management discussion and analysis...
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Purpose This study draws upon the cultural values model, institutional theory and comparative capitalism to investigate differences in organizations’ approach to stakeholder management across country boundaries. Design/methodology/approach The authors developed a multi-dimensional scale,...
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