Should corporate social reporting be voluntary or mandatory? Evidence from the banking sector in France and the United States

By Elise Crawford, Cynthia Clark Williams. 2010

132 citations recorded by the source corpus.

Subfields: Accounting, Marketing, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/ef5708f6a3a5437cb4676ae2d31c083bf35672e2

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Ann Buchholtz
2. K. Shabana
3. A. Carroll

In Marketing

1. Ann Buchholtz
2. K. Shabana
3. A. Carroll

In Strategy and Management

1. A. Carroll
2. Ann Buchholtz
3. K. Shabana
4. Jeremy Galbreath
5. Paul K. Shum
6. Matthew C. H. Yeung
7. Bala Ramasamy

Citations in the corpus

• The Institutionalization of Corporate Social Responsibility Reporting (2017, methodology): “France adopted the Nouvelles Regulations Economiques (New Economic Regulations; Crawford & Williams, 2010) in 2001, Germany introduced the Bilanzrechtsreformgesetz (Accounting Reform Act; Delbard, 2008) in 2004, and the United Kingdom introduced the Companies Act in 2006 (Williamson & Lynch-Wood, 20”
• CSR Disclosure in Polish-Listed Companies in the Light of Directive 2014/95/EU Requirements: Empirical Evidence (2017, unknown): “Crawford and Williams [9] has shown that the quality of non-financial disclosures is lower in countries without regulative pressures, such as United States of America, compared to countries with regulations, such as France.”