Corporate social responsibility, country-level predispositions, and the consequences of choosing a level of disclosure

By C. de Villiers, Ana Marques. 2016

332 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/e72661710364cab0fac2ba714bb578ec31a14c58

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Citations in the corpus

The contents of assurance statements for sustainability reports and information asymmetry (2017, background): “…world governance indicators: (1) the ability of a country’s citizens to select their government and voice their concerns (Voice), and (2) the quality of public services, policy formulation and implementation (Government) (Cahan et al. 2016, Guenther et al. 2016, de Villiers and Marques 2016).”
Comprehensive Board Diversity and Quality of Corporate Social Responsibility Disclosure: Evidence from an Emerging Market (2017, background): “…proven to be associated with lower cost of capital (Dhali-wal et al. 2011; Gonc¸alves et al. 2013) and lesser political costs (Gamerschlag et al. 2010), decrease the share volatility (Jayasree 2013) and improve the value relevance of the CSR information to the investors (Villiers and Marques 2016).”
Are CSR disclosures relevant for investors? Empirical evidence from Germany (2016, unknown): “The GRI is regarded the most relevant institution in the CSR disclosure context (De Villiers and Marques, 2016; Moneva et al. , 2006), ranks among the most widely recognized CSR instruments among large European companies (European Commission, 2013), and is often referred to as a global standard.”
Disclosure on the Sustainable Development Goals – Evidence from Europe (2021, unknown): “…between CSR performance and SDG disclosure supports the reasoning of voluntary disclosure theory and is consistent with Clarkson et al. (2013), De Villiers and Marques (2016), Dhaliwal et al. (2011) and Plumlee et al. (2015) as well as with our findings for exposure to media controversies.”