The Normativity and Legitimacy of CSR Disclosure: Evidence from France

By Jean-Noël Chauvey, Sophie Giordano-Spring, Charles H. Cho, Dennis M. Patten. 2015

356 citations recorded by the source corpus.

Subfields: Accounting, Management Information Systems, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/53e9861ff7f5ac242b7f813a7ee6323428cccb30

Citations in the corpus

• The relationship between sustainability performance and sustainability disclosure – Reconciling voluntary disclosure theory and legitimacy theory (2016, neutral): “However, there is empirical evidence indicating that firms’ compliance with such mandatory sustainability disclosure regulations is often low (Chauvey et al., 2015; Larrinaga et al., 2002).”
• Disclosure on the Sustainable Development Goals – Evidence from Europe (2021, neutral): “Second, we follow prior CSR disclosure studies and use content analysis to provide in-depth insights into firms’ reporting on the SDGs (e.g. Chauvey et al., 2015; Cho et al., 2012; Cho & Patten, 2007; Clarkson et al., 2008; Patten, 2002; Stacchezzini et al., 2016).”