The relations between corporate environmental reporting in annual reports and corporate governance variables, industry variables and country variables are hypothesized and tested. Empirical evidence is gathered from large corporations in Finland, Norway, Spain and Sweden. The environmental...

Summary This special issue and the editorial article focus on the issues of context and consequences of corporate responsibility (CR), to which CR research has not given the attention these issues would warrant. Although norms, practices and outcomes of CR depend on socio-political, cultural,...