A Multi-level Perspective of CSR Reporting: The Implications of National Institutions and Industry Risk Characteristics

By S. Young, M. Marais. 2012

216 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/21de8b722cb8277e15ca0dc57f314a9e72433350

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Citations in the corpus

Escaping the iron cage: Liabilities of origin and CSR reporting of emerging market multinational enterprises (2017, background): “It conveys firms’ attitudes on relevant societal issues (Adams & Harte, 1998; Young & Marais, 2012) and willingness to align practices with global stakeholder norms and expectations (Bansal & Kistruck, 2006; Maignan & Ralston, 2002; Young & Marais, 2012).”
Corporate Social Responsibility and Corporate Governance: Role of Context in International Settings (2013, unknown): “DiMaggio and Powell (1983) talk of institutional isomorphism, a tendency for countries and organizations to adopt similar institutions, which has been reflected in recent work in regard to CSR and CSR reporting (Young and Marais 2012).”
Firm ownership and board characteristics: Do they matter for corporate social responsibility disclosure of Indian companies? (2015, background): “…and industry disasters such as the factory fires in Bangladesh (e.g. the Tazreen Fashions and the Savar fires), Pakistan and Mexico (Manik and Yardley, 2012; Washington Post, 2013) have heightened the scrutiny over the supply firms’ social and environmental responsibility (Young and Marais, 2012).”
Complementary or Substitutive Effects? Corporate Governance Mechanisms and Corporate Social Responsibility (2018, background): “Since industry characteristics affect a firm’s CSR decisions (Young & Marais, 2012), we controlled for industry munificence and industry dynamism.”
Corporate Governance and Performance in Socially Responsible Corporations: New Empirical Insights from a Neo‐Institutional Framework (2013, unknown): “Consistent with the results of prior studies (Gray et al., 1995a; Hackston & Milne, 1996; Branco & Rodrigues, 2008; Young & Marais, 2012), CSR disclosure significantly varies across different industries and years (for brevity, we do not report these in Table 4, but available on request).”