Alleviating the corporate social responsibility reporting-performance inconsistency : a tentative proposal of the "reflexive law plus" model
The present research identifies corporate reporting-performance inconsistency as a major issue that undermines the current practice of corporate social responsibility (CSR). The inconsistency manifests in that companies either avoid disclosing negative information in their CSR reports or use vague a...
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Language: | English |
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University of British Columbia
2016
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Online Access: | http://hdl.handle.net/2429/59316 |