Construct · 1 fields · 1 citations

mandatory CSR disclosure: a standalone construct

One name. One construct. A landmark on the map.

● anchor · a standalone construct Nearest construct by meaning·not indexed

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Sustainability accounting

regulation requiring firms to publish CSR reports, which can reduce profitability while lowering pollution.

In sustainability accounting, mandatory CSR disclosure refers to regulation requiring firms to publish CSR reports, which can reduce profitability while lowering pollution. This meaning comes from Chen (2018) in Journal of Accounting and Economics.[1]

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Nearby constructs

disclosure6 fields · 14 citationsjingle · one name, six constructs regulation4 fields · 4 citationsjingle · one word, four constructs

References

Chen, Y., Hung, M., & Wang, Y. (2018). The effect of mandatory CSR disclosure on firm profitability and social externalities: Evidence from China. Journal of Accounting and Economics, 65(1), 169-190. https://doi.org/10.1016/j.jacceco.2017.11.009

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