The moderating effects of corporate social responsibility assurance in the relationship between corporate social responsibility disclosure and corporate performance

نویسندگان

چکیده

The aim of this research is to analyse the impact corporate social responsibility (CSR) disclosure on performance. It also analyses moderating effect CSR assurance association between and performance, contributing knowledge in area. theoretical framework study based stakeholder theory legitimacy theory. sample used consists 9861 international firm-year observations collected from Thomson Reuters database 2009 2018. Our model has been estimated using generalised method moments (GMM) estimator. findings show that positively associated with as proposed our hypothesis. Additionally, evidence shows plays a positive role

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ژورنال

عنوان ژورنال: Corporate Social Responsibility and Environmental Management

سال: 2021

ISSN: ['1535-3958', '1535-3966']

DOI: https://doi.org/10.1002/csr.2218