This essay reflects on the growing trend of standalone corporate social responsibility reports. And although several recently published studies seem to suggest that at least some users of the reports find value in them, particularly when they are deemed to be of higher quality, I offer an...

In contrast to most other countries, South Korea's Ministry of Environment has been providing substantial guidance for corporate stand-alone environmental reporting. Motivated by the existence of such support, we investigate the extensiveness of environmental disclosure for a sample of South...