When testing hypotheses, problems of omitted variables / confounding variables arise, understood as variables, which determine both, the variable seen as dependent and the variables seen as independent, resulting in spurious correlations among both. Experimental approaches counter this problem...

Compliance in the domain of CSR differs from financial compliance in that mere abidance to legal rules is insufficient. By its very nature, CSR compliance is a socially constructed phenomenon. Public expectations regarding CSR evolve over time but are also driven by how the majority of firms...

Corporate Social Responsibility (CSR) became an ever more relevant theme for firms in their dealings with investors, customers, and the public at large. CSR is also a domain, where problems of misconduct and non-compliance may occur. Investors and Activists are interested in the CSR-related...