Corporate social responsibility reporting: meeting stakeholders expectations or efficient allocation of resources?

• Published in: International journal of accounting and information management Vol. 29; no. 2; pp. 280 - 304
• Main Author: Rashid, Afzalur
• Format: Journal Article
• Language: English
• Published: Bingley Emerald Publishing Limited 11.05.2021; Emerald Group Publishing Limited
• Subjects: Corporate profits; Disclosure; Factories; Hypotheses; Industrial wastes; Investors; Power plants; Social responsibility; Stockholders; Working conditions; Bangladesh; South Asia; Stakeholder theory; Legitimacy theory; CSR; Performance; Instrumental stakeholder theory; Content analysis

Purpose This study aims to examine whether corporate social responsibility (CSR) reporting adds any value to the firm. Design/methodology/approach This study uses content analysis to capture the specific CSR-related attributes and to construct a CSR reporting index. The data is manually collected fr...