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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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    4. Eulália Madime & Tiago Cruz Gonçalves, 2022. "Consequences of Social and Environmental Corporate Responsibility Practices: Managers’ Perception in Mozambique," IJFS, MDPI, vol. 10(1), pages 1-20, January.
    5. Wadhaah Ibrahim Almubarak & Kaouther Chebbi & Mohammed Abdullah Ammer, 2023. "Unveiling the Connection among ESG, Earnings Management, and Financial Distress: Insights from an Emerging Market," Sustainability, MDPI, vol. 15(16), pages 1-23, August.
    6. Riccardo Santamaria & Francesco Paolone & Nicola Cucari & Luca Dezi, 2021. "Non‐financial strategy disclosure and environmental, social and governance score: Insight from a configurational approach," Business Strategy and the Environment, Wiley Blackwell, vol. 30(4), pages 1993-2007, May.
    7. Gonçalves, Tiago & Gaio, Cristina, 2021. "The role of management accounting systems in global value strategies," Journal of Business Research, Elsevier, vol. 124(C), pages 603-609.
    8. Sharif Mohammad Aqabna & Mehmet Aga & Huthayfa Nabeel Jabari, 2023. "Firm Performance, Corporate Social Responsibility and the Impact of Earnings Management during COVID-19: Evidence from MENA Region," Sustainability, MDPI, vol. 15(2), pages 1-20, January.
    9. Cristina Gaio & Tiago Cruz Gonçalves, 2022. "Gender Diversity on the Board and Firms’ Corporate Social Responsibility," IJFS, MDPI, vol. 10(1), pages 1-16, February.
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    13. Tiago Cruz Gonçalves & Victor Barros & José Vicente Avelar, 2023. "Environmental, social and governance scores in Europe: what drives financial performance for larger firms?," Economics and Business Letters, Oviedo University Press, vol. 12(2), pages 121-131.

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