A research note on standalone corporate social responsibility reports: Signaling or greenwashing?

► We examine whether firms that issue standalone CSR Reports have stronger CSR performance than firms that do not issue standalone CSR Reports. ► Firms that voluntarily issue standalone CSR Reports generally have higher CSR scores than firms that do not issue these reports. ► Firms that follow GRI s...

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Veröffentlicht in:	Critical perspectives on accounting 2013-06, Vol.24 (4-5), p.350-359
Hauptverfasser:	Mahoney, Lois S., Thorne, Linda, Cecil, Lianna, LaGore, William
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting theory Ambiental Business ethics Corporate responsibility Corporate social responsibility Développement durable Environmental Environnemental False information Motivation Profitability Regression analysis Signalling Social Social responsibility Sostenibilidad Studies Sustainability Sustainability reporting U.S.A 可持续环境的社会的
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