Impact of the Institutional Macro Context on the Voluntary Disclosure of CSR Information

2015/03/07 by Isabel-Maria Garcia-Sanchez, Isabel Sánchez, Beatriz Cuadrado-Ballesteros +3 · 279 citations
Business, Management and Accounting · #Accounting #Auditing, Earnings Management, Governance #Business #Collectivism #Context (archaeology) #Corporate Social Responsibility Reporting #Corporate social responsibility #Emerging markets #Enforcement #Environmental Sustainability in Business #Finance #Index (typography) #Individualism #Law #Political science #Profitability index #Public relations #Stakeholder #Uncertainty avoidance #Voluntary disclosure

paper · doi:10.1016/j.lrp.2015.02.004

published in Long Range Planning 49(1), 15-35 (Elsevier BV)

openalex publication_date 2015/03/07 · openalex created_date 2025/10/10 · openalex updated_date 2026/07/25

Citations

• Accounting Standards, Financial Reporting Outcomes, and Enforcement
• Law and Finance
• The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields
• Disclosure Practices of Foreign Companies Interacting with U.S. Markets
• Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure

Cited by

• Cultural Patterns of Information Source Use: A Global Study of 47 Countries
• The Impact of Corporate Social Responsibility on Sustainable Innovation: A Case in China's Heavy Pollution Industry. [europepmc]
• Information Privacy Behaviors during the COVID-19 Pandemic: Focusing on the Restaurant Context. [europepmc]
• Impact of corporate environmental uncertainty on environmental, social, and governance performance: The role of government, investors, and geopolitical risk. [europepmc]