In the light of the stakeholder theory, stakeholders have a fundamental role in decision- making processes of non-profit organizations. Their participation in decisionmaking processes, in particular, in governing bodies and mission reporting is an essential element for effective and coherent...

Purpose – The purpose of this paper is to provide insight into the companies’ motivations to issue or not issue voluntary standalone corporate social responsibility (CSR) reports in the Canadian context. Design/methodology/approach - The authors realized a questionnaire survey that asked...