Liang, Xueji; Dai, Lu; Xie, Sujuan - In: Sustainability Accounting, Management and Policy Journal 13 (2022) 3, pp. 653-679
Purpose Corporate social responsibility (CSR) reporting is a widely accepted procedure for firms to disclose their performance in multiple domains, including environmental protection, labour welfare, protection of human rights, community services, contribution to society and pursuit of product...