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Committed vs opportunistic corporate and social responsibility reporting

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  • Gonçalves, Tiago
  • Gaio, Cristina
  • Costa, Eva

Abstract

Our paper analyses the characteristics of firms that disclose information about Corporate Social Responsibility, under the guidelines of Global Reporting Initiative (GRI) or other formats. We focus our research into committed reporting proxied by the use of GRI standards (where firms mention at least one GRI indicator) and compare with firms that also disclose some CSR activities but do so in an opportunistic fashion.

Suggested Citation

  • Gonçalves, Tiago & Gaio, Cristina & Costa, Eva, 2020. "Committed vs opportunistic corporate and social responsibility reporting," Journal of Business Research, Elsevier, vol. 115(C), pages 417-427.
    • Handle: RePEc:eee:jbrese:v:115:y:2020:i:c:p:417-427
    DOI: 10.1016/j.jbusres.2020.01.008
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