Reporting and external corporate communications play an important role in corporate sustainability. As well as economic reasons, the vision of sustainable development also emphasizes the importance of corporate sustainability reporting. On the one hand, companies depend on a supply of resources...

This study analyzes which firms leave multi-stakeholder initiatives for corporate social responsibility. Based on an analysis of all active and delisted business participants from the United Nations Global Compact between 2000 and 2015 (n=15,853), we find that small and medium-sized enterprises...

This article takes its starting point in two recent and related empirical developments: First, through Corporate Social Responsibility (CSR) companies address global challenges and opportunities. Second, national governments increasingly regulate CSR. This poses a puzzle: if private actors face...