CSR reporting practices: an integrative model and analysis
Using stakeholder theory, this study explores the antecedents and outcomes of corporate social responsibility (CSR) reporting practices. We draw on a large dataset of all available CSR reports for publicly traded North American companies to empirically test an integrative model of CSR reporting practices. We argue that CSR reporting is driven by top management team (TMT) and CEO considerations, stakeholder relationship management, and firm-specific characteristics, such as industry membership and economic performance. We find that some of the aforementioned antecedents decrease the potential for corporate social irresponsibility (CSI) through the mediating role of the CSR report.
Friske, Wesley, Atanas Nik Nikolov, and Phi Hoang. "CSR reporting practices: an integrative model and analysis." Journal of Marketing Theory and Practice (2019): 1-18.
Journal of Marketing Theory and Practice