article Open AccessTop 10% cited
Determinants of Corporate Social Responsibility Disclosure Ratings by Spanish Listed Firms
Journal of Business Ethics · 2008 · Vol. 88(2) · pp. 351–366
Carmelo Reverte✉(Universidad Politécnica de Cartagena)
Corporate Social Responsibility ReportingAuditing, Earnings Management, GovernanceEnvironmental Sustainability in BusinessAccountingCorporate social responsibilityAccountabilityLegitimacyAuditBusiness ethicsLeverage (statistics)BusinessStakeholder theoryPrincipal–agent problem
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