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Article
Publication date: 8 November 2022

Andrew C. Stuart, Stephen H. Fuller, Nicole M. Heron and Tracey J. Riley

This paper aims to review and synthesize the corporate social responsibility (CSR) disclosure literature in order to (1) develop a comprehensive definition of disclosure…

Abstract

Purpose

This paper aims to review and synthesize the corporate social responsibility (CSR) disclosure literature in order to (1) develop a comprehensive definition of disclosure quality; (2) review the evolution of disclosure quality proxies used by accounting researchers; (3) describe the antecedents to disclosure quality; (4) describe the outcomes of disclosure quality; and (5) identify gaps in the current literature and offer suggestions for future research.

Design/methodology/approach

This study conducted a systematic review capturing articles examining CSR disclosure quality. The researchers first searched EBSCO, identifying all relevant articles by searching for “corporate social responsibility,” “CSR,” “ESG” and “sustainability reporting” anywhere in the article. Then, the results were filtered to focus on 23 of the most prominent accounting journals. The search resulted in 592 articles which were individually reviewed for relevance to the authors’ review. This study includes all articles that examine disclosure and provide insight into elements that influence disclosure quality or provide evidence of the effects of disclosure quality on user decision-making.

Findings

It is found that a comprehensive definition of CSR disclosure quality has yet to be developed and that proxies for CSR disclosure quality have evolved over time. This study synthesizes the literature on the antecedents of CSR disclosure quality, and how CSR disclosure quality affects users' decision-making and related outcomes. Overall, the review of this study suggests that assurance and a number of corporate features have important effects on disclosure quality. Also, high-quality disclosures are positively associated with many benefits to market participants.

Originality/value

This study complements Huang and Watson's (2015) CSR literature review by comprehensively reviewing and synthesizing the CSR disclosure quality literature that was only emerging when their review was published. Importantly, this study contributes to the CSR disclosure literature by developing a comprehensive definition of CSR disclosure quality that is grounded in the accounting literature and aligned with current frameworks.

Details

Journal of Accounting Literature, vol. 45 no. 1
Type: Research Article
ISSN: 0737-4607

Keywords

Article
Publication date: 1 April 1974

Stephen H. Fuller

Dramatic forces of change are at work in our society today. There are signs of crisis in almost every major institution. Many of these centre around people — the desire of…

Abstract

Dramatic forces of change are at work in our society today. There are signs of crisis in almost every major institution. Many of these centre around people — the desire of individuals for a higher quality of life in their everyday lives and job. Industrial concerns are being subjected to intense pressures seeking improvements in the work place and in the work environment. We hear and read a lot about ‘blue collar blues’, ‘dehumanisation of workers’, ‘monotony on the assembly line’ and ‘worker alienation’.

Details

Education + Training, vol. 16 no. 4/5
Type: Research Article
ISSN: 0040-0912

Abstract

Organizational researchers studying well-being – as well as organizations themselves – often place much of the burden on employees to manage and preserve their own well-being. Missing from this discussion is how – from a human resources management (HRM) perspective – organizations and managers can directly and positively shape the well-being of their employees. The authors use this review to paint a picture of what organizations could be like if they valued people holistically and embraced the full experience of employees’ lives to promote well-being at work. In so doing, the authors tackle five challenges that managers may have to help their employees navigate, but to date have received more limited empirical and theoretical attention from an HRM perspective: (1) recovery at work; (2) women’s health; (3) concealable stigmas; (4) caregiving; and (5) coping with socio-environmental jolts. In each section, the authors highlight how past research has treated managerial or organizational support on these topics, and pave the way for where research needs to advance from an HRM perspective. The authors conclude with ideas for tackling these issues methodologically and analytically, highlighting ways to recruit and support more vulnerable samples that are encapsulated within these topics, as well as analytic approaches to study employee experiences more holistically. In sum, this review represents a call for organizations to now – more than ever – build thriving organizations.

Details

Research in Personnel and Human Resources Management
Type: Book
ISBN: 978-1-80455-046-5

Keywords

Article
Publication date: 1 April 2003

Georgios I. Zekos

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination…

69244

Abstract

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some legal aspects concerning MNEs, cyberspace and e‐commerce as the means of expression of the digital economy. The whole effort of the author is focused on the examination of various aspects of MNEs and their impact upon globalisation and vice versa and how and if we are moving towards a global digital economy.

Details

Managerial Law, vol. 45 no. 1/2
Type: Research Article
ISSN: 0309-0558

Keywords

Content available
Book part
Publication date: 8 September 2022

Stephen Turner

Abstract

Details

Mad Hazard
Type: Book
ISBN: 978-1-80382-670-7

Article
Publication date: 1 February 1974

Frances Neel Cheney

Communications regarding this column should be addressed to Mrs. Cheney, Peabody Library School, Nashville, Term. 37203. Mrs. Cheney does not sell the books listed here…

Abstract

Communications regarding this column should be addressed to Mrs. Cheney, Peabody Library School, Nashville, Term. 37203. Mrs. Cheney does not sell the books listed here. They are available through normal trade sources. Mrs. Cheney, being a member of the editorial board of Pierian Press, will not review Pierian Press reference books in this column. Descriptions of Pierian Press reference books will be included elsewhere in this publication.

Details

Reference Services Review, vol. 2 no. 2
Type: Research Article
ISSN: 0090-7324

Article
Publication date: 1 January 1978

The Equal Pay Act 1970 (which came into operation on 29 December 1975) provides for an “equality clause” to be written into all contracts of employment. S.1(2) (a) of the…

1129

Abstract

The Equal Pay Act 1970 (which came into operation on 29 December 1975) provides for an “equality clause” to be written into all contracts of employment. S.1(2) (a) of the 1970 Act (which has been amended by the Sex Discrimination Act 1975) provides:

Details

Managerial Law, vol. 21 no. 1
Type: Research Article
ISSN: 0309-0558

Article
Publication date: 1 April 1917

Prominence is given in this issue to the interesting Diamond Jubilee celebration held last month in connection with the Norwich Public Library. It was a courageous but…

Abstract

Prominence is given in this issue to the interesting Diamond Jubilee celebration held last month in connection with the Norwich Public Library. It was a courageous but entirely proper thing to hold this celebration in war time, because although it was calculated to raise opposition from short‐sighted people, at the same time it was good policy to affirm that the Public Library is an essential part of national economy even in the greatest of wars. Excellent arguments on behalf of this last proposition were advanced at that meeting in the happy speech made by Mr. L. Stanley Jast, which we hope to see published in even fuller form sooner or later, and equally in the letter from Sir Frederic Kenyon. This gains greatly in force from the fact that Sir Frederic is not only an officer in the Army, but is, we believe, at this moment serving in France. If any of our readers have had doubts about the present seasonableness of their work, and there may conceivably be such, they may wisely ponder the letter and again take heart of grace. As for the celebration as a whole, it was, as we have said, opportune; it was also skilfully engineered and advertised, and was an undoubted success upon which the Norwich Library Committee and Mr. G. A. Stephen have every reason to congratulate themselves.

Details

New Library World, vol. 19 no. 10
Type: Research Article
ISSN: 0307-4803

Abstract

Details

The Handbook of Road Safety Measures
Type: Book
ISBN: 978-1-84855-250-0

Article
Publication date: 1 April 1988

Ronald H. Fritze

The Dictionary of National Biography (or DNB as it is commonly called and as it will be referred to in this paper) is a classic. Depending on whether a library owns an…

Abstract

The Dictionary of National Biography (or DNB as it is commonly called and as it will be referred to in this paper) is a classic. Depending on whether a library owns an original edition published by Smith, Elder and Company or a reprint edition published by Oxford University Press, sixty‐three brown volumes or twenty‐two blue volumes and supplements loom bulkily from the shelves. It would be an odd, ill‐trained reference librarian, historian, or scholar of English literature who has never heard of the DNB, let alone used and perused it. But mere bulk does not explain the lasting fame and staying power of this reference work, whose first volume appeared in January 1885 over a century ago.

Details

Reference Services Review, vol. 16 no. 4
Type: Research Article
ISSN: 0090-7324

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