Factors influencing the choice to declare CSR reporting standards: Evidence from Baltic public companies

Authors

DOI:

https://doi.org/10.24136/eq.3241

Keywords:

ESG performance, CSR reporting standards, GRI standards, GRI-UNGC standards, declaration of standards

Abstract

Research background: Recently, companies have been increasingly focusing on social responsibility and disclosure. They use a variety of standards to disclose their social responsibility. The prevalence of these practices varies between companies in different countries. In addition, some companies declare CSR reporting standards, while others do not. Stakeholders need to know the characteristics of companies that declare CSR reporting standards.

Purpose of the article: This study aims to reveal the factors influencing the choice to declare CSR reporting standards in Baltic public companies.

Methods: The choice to declare CSR reporting standards is measured by the fact of CSR reporting standards’ declaration and the choice of GRI. The data for dependent variables are collected from non-financial reporting of Baltic public companies by making the content analysis. Company visibility, financial performance, and market expectations are chosen as independent variables. Their data is obtained from the Bloomberg database. Logistic regression models are applied.

Findings & value added: Only half of the companies surveyed disclosed the CSR reporting standards used. Estonian public companies prefer GRI standards, and Lithuanian public companies prefer GRI plus UNGC. CSR reporting standards tend to be declared by those public companies that are larger and operate in the “heavy industry” as well as have higher EPS and lower ROA and CAPI. Market expectations are irrelevant to the disclosure of CSR reporting standards. By contrast, GRI standards are used and disclosed by public companies with the same characteristics as those declaring the standards. Still, in this case, age and market expectations are also important factors. Younger and higher market-value companies tend to choose GRI standards. These results reflect managerial behavior based on legitimacy, stakeholder, and signaling theories. Our findings are important to investors, market regulators, policymakers, managers and shareholders.

Downloads

Download data is not yet available.

References

Afolabi, H., Ram, R., & Rimmel, G. (2023). Influence and behaviour of the new standard setters in the sustainability reporting arena: Implications for the Global Reporting Initiative’s current position. Sustainability Accounting, Management and Policy Journal, 14(4), 743–775.

DOI: https://doi.org/10.1108/SAMPJ-01-2022-0052
View in Google Scholar

Anas, A., Abdul Rashid, H. M., & Annuar, H. A. (2015). The effect of award on CSR disclosures in annual reports of Malaysian PLCs. Social Responsibility Journal, 11(4), 831–852.

DOI: https://doi.org/10.1108/SRJ-02-2013-0014
View in Google Scholar

Balluchi, F., Furlotti, K., Mazzieri, M., & Torelli, R. (2019). Corporate social responsibility disclosure in Italy: An analysis of the last years. International Journal of Academic Research in Accounting, Finance and Management Sciences, 9(1), 54–64.

DOI: https://doi.org/10.6007/IJARAFMS/v9-i1/5724
View in Google Scholar

Balogh, I., Srivastava, M., & Tyll, L. (2022). Towards comprehensive corporate sustainability reporting: An empirical study of factors influencing ESG disclosures of large Czech companies. Society and Business Review, 17(4), 541–573.

DOI: https://doi.org/10.1108/SBR-07-2021-0114
View in Google Scholar

Bochkay, K., Hales, J., & Serafeim, G. (2021). Disclosure standards and communication norms: Evidence of voluntary sustainability standards as a coordinating device for capital markets. SSRN.

DOI: https://doi.org/10.2139/ssrn.3928979
View in Google Scholar

Boiral, O., Heras-Saizarbitoria, I., & Brotherton, M. C. (2019). Assessing and improving the quality of sustainability reports: The auditors’ perspective. Journal of Business Ethics, 155(3), 703–721.

DOI: https://doi.org/10.1007/s10551-017-3516-4
View in Google Scholar

Brown, H. S., de Jong, M., & Levy, D. L. (2009). Building institutions based on information disclosure: Lessons from GRI's sustainability reporting. Journal of Cleaner Production, 17(6), 571–580.

DOI: https://doi.org/10.1016/j.jclepro.2008.12.009
View in Google Scholar

Chauvey, J. N., Giordano-Spring, S., Cho, C. H., & Patten, D. M. (2015). The normativity and legitimacy of CSR disclosure: Evidence from France. Journal of Business Ethics, 130, 789–803.

DOI: https://doi.org/10.1007/s10551-014-2114-y
View in Google Scholar

Ching, H. Y., Gerab, F., & Toste, T. H. (2017). The quality of sustainability reports and corporate financial performance: Evidence from Brazilian listed companies. SAGE Open, 7(2), 215824401771202. https://doi.org/ 10.1177/2158244017712027.

DOI: https://doi.org/10.1177/2158244017712027
View in Google Scholar

Chiu, T. K., & Wang, Y. H. (2015). Determinants of social disclosure quality in Taiwan: An application of stakeholder theory. Journal of Business Ethics, 129, 379–398.

DOI: https://doi.org/10.1007/s10551-014-2160-5
View in Google Scholar

Cho, S. Y., Lee, C., & Pfeiffer Jr, R. J. (2013). Corporate social responsibility performance and information asymmetry. Journal of Accounting and Public Policy, 32(1), 71–83.

DOI: https://doi.org/10.1016/j.jaccpubpol.2012.10.005
View in Google Scholar

Christensen, H. B., Hail, L., & Leuz, C. (2021). Mandatory CSR and sustainability reporting: Economic analysis and literature review. Review of Accounting Studies, 26(3), 1176–1248.

DOI: https://doi.org/10.1007/s11142-021-09609-5
View in Google Scholar

Cicchiello, A. F., Marrazza, F., & Perdichizzi, S. (2023). Non-financial disclosure regulation and environmental, social, and governance (ESG) performance: The case of EU and US firms. Corporate Social Responsibility and Environmental Management, 30(3), 1025–1533.

DOI: https://doi.org/10.1002/csr.2408
View in Google Scholar

Cotter, J., & Najah, M. M. (2012). Institutional investor influence on global climate change disclosure practices. Australian Journal of Management, 37(2), 169–187.

DOI: https://doi.org/10.1177/0312896211423945
View in Google Scholar

Cuomo, F., Gaia, S., Girardone, C., & Piserà, S. (2024). The effects of the EU non-financial reporting directive on corporate social responsibility. European Journal of Finance, 30(7), 726–752.

DOI: https://doi.org/10.1080/1351847X.2022.2113812
View in Google Scholar

de Grosbois, D., & Fennell, D. A. (2022). Determinants of climate change disclosure practices of global hotel companies: Application of institutional and stakeholder theories. Tourism Management, 88, 104404.

DOI: https://doi.org/10.1016/j.tourman.2021.104404
View in Google Scholar

Dewi, N. P. Y. K., & Wirawati, N. G. P. (2021). The influence of share ownership structure and company size on corporate social responsibility disclosures. American Journal of Humanities and Social Sciences Research, 5(2), 67–73.
View in Google Scholar

Dyduch, J., & Krasodomska, J. (2017). Determinants of corporate social responsibility disclosure: An empirical study of Polish listed companies. Sustainability, 9(11), 1934.

DOI: https://doi.org/10.3390/su9111934
View in Google Scholar

El-Bassiouny, D., & El-Bassiouny, N. (2019). Diversity, corporate governance and CSR reporting: A comparative analysis between top-listed firms in Egypt, Germany and the USA. Management of Environmental Quality: An International Journal, 30(1), 116–136.

DOI: https://doi.org/10.1108/MEQ-12-2017-0150
View in Google Scholar

EU Commission. Commission delegated regulation 2023/2772 of 31 July 2023 supplementing Directive 2013/34/EU of the European Parliament and of the Council as regards sustainability reporting standards. Retrieved from https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=OJ:L_202302772.
View in Google Scholar

EU Commission. Communication from the Commission. Guidelines on non-financial reporting (Methodology for reporting non-financial information) (2017/C 215/01). Retrieved from https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A52017 XC0705%2801%29.
View in Google Scholar

EU Commission. Directive 2014/95/EU of the European Parliament and the Council of 22 October 2014 amending Directive 2013/34/EU as regards disclosure of non-financial and diversity information by certain large undertakings and groups. Retrieved from https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32014L0095.
View in Google Scholar

EU Commission. Directive 2022/2464 of the European Parliament and the Council of 14 December 2022 amending Regulation (EU) No 537/2014, Directive 2004/109/EC, Directive 2006/43/EC and Directive 2013/34/EU, as regards corporate sustainability reporting. Retrieved from https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32022L2464.
View in Google Scholar

Fernández-Gago, R., Cabeza-García, L., & Nieto, M. (2018). Independent directors' background and CSR disclosure. Corporate Social Responsibility and Environmental Management, 25(5), 295–310.

DOI: https://doi.org/10.1002/csr.1515
View in Google Scholar

Galani, D., Gravas, E., & Stavropoulos, A. (2012). Company characteristics and environmental policy. Business Strategy and the Environment, 21(4), 236–247.

DOI: https://doi.org/10.1002/bse.731
View in Google Scholar

Gallego-Álvarez, I., & Quina-Custodio, I. A. (2016). Disclosure of corporate social responsibility information and explanatory factors. Online Information Review, 40(2), 218–238.

DOI: https://doi.org/10.1108/OIR-04-2015-0116
View in Google Scholar

Garcia, E. A. D. R., Carvalho, G. M. D., Boaventura, J. M. G., & Souza Filho, J. M. D. (2021). Determinants of corporate social performance disclosure: A literature review. Social Responsibility Journal, 17(4), 445–468.

DOI: https://doi.org/10.1108/SRJ-12-2016-0224
View in Google Scholar

García-Sánchez, I. M., Hussain, N., Aibar-Guzmán, C., & Aibar-Guzmán, B. (2022). Assurance of corporate social responsibility reports: Does it reduce decoupling practices? Business Ethics, the Environment & Responsibility, 31(1), 118–138. https://doi.org/

DOI: https://doi.org/10.1111/beer.12394
View in Google Scholar

Giannarakis, G. (2014). The determinants influencing the extent of CSR disclosure. International Journal of Law and Management, 56(5), 393–416.

DOI: https://doi.org/10.1108/IJLMA-05-2013-0021
View in Google Scholar

Giannarakis, G., Konteos, G., & Sariannidis, N. (2014). Financial, governance and environmental determinants of corporate social responsible disclosure. Management Decision, 52(10), 1928–1951.

DOI: https://doi.org/10.1108/MD-05-2014-0296
View in Google Scholar

Global Reporting Initiative (GRI). Sustainability disclosure database. (2017). Retrieved form http://database.globalreporting.org/search.
View in Google Scholar

Gunawan, A., Puntoro, H. R., & Pakolo, R. P. (2019). The effect of profitability, company age, and public ownership on corporate social responsibility disclosure. Jurnal Akuntansi Trisakti, 5(2), 291–298.

DOI: https://doi.org/10.25105/jat.v5i2.4860
View in Google Scholar

Gurvitš-Suits, N. A., & Sidorova, I. (2022). Decade of sustainability reporting in EU: Main changes and trends. Case of companies listed on NASDAQ OMX Baltic main list. European Integration Studies, 16, 78–86.

DOI: https://doi.org/10.5755/j01.eis.1.16.31241
View in Google Scholar

Hahn, R., Reimsbach, D., & Schiemann, F. (2015). Organizations, climate change, and transparency: Reviewing the literature on carbon disclosure. Organization & Environment, 28(1), 80–102.

DOI: https://doi.org/10.1177/1086026615575542
View in Google Scholar

Halkos, G., & Nomikos, S. (2021). Corporate social responsibility: Trends in global reporting initiative standards. Economic Analysis and Policy, 69(1), 106–117.

DOI: https://doi.org/10.1016/j.eap.2020.11.008
View in Google Scholar

Helfaya, A., Morris, R., & Aboud, A. (2023). Investigating the factors that determine the ESG disclosure practices in Europe. Sustainability, 15(6), 5508.

DOI: https://doi.org/10.3390/su15065508
View in Google Scholar

Hsiao, P.-C. K., De Villiers, C., Horner, C., & Oosthuizen, H. (2022). A review and synthesis of contemporary sustainability accounting research and the development of a research agenda. Accounting & Finance, 62(4), 4453–4483.

DOI: https://doi.org/10.1111/acfi.12936
View in Google Scholar

Huang, X. B., & Watson, L. (2015). Corporate social responsibility research in accounting. Journal of Accounting Literature, 34(1), 1–16.

DOI: https://doi.org/10.1016/j.acclit.2015.03.001
View in Google Scholar

IFRS S1 General requirements for disclosure of sustainability-related financial information. Retrieved from https://www.ifrs.org/supporting-implementation/supporting-materials-for-ifrs-sustainability-disclosure-standards/ifrs-s1/.
View in Google Scholar

IFRS S2 Climate-related disclosures. Retrieved from https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s2-climate-related-disclos ures/.
View in Google Scholar

ISO 26000:2010 Guidance on social responsibility. Retrieved from https://www.iso.org/standard/42546.html.
View in Google Scholar

Jackson, G., Bartosch, J., Avetisyan, E., Kinderman, D., & Knudsen, J. S. (2020). Mandatory non-financial disclosure and its influence on CSR: An international comparison. Journal of Business Ethics, 162, 323–342.

DOI: https://doi.org/10.1007/s10551-019-04200-0
View in Google Scholar

Khan, M. A. (2022). ESG disclosure and firm performance: A bibliometric and meta analysis. Research in International Business and Finance, 61, 101668.

DOI: https://doi.org/10.1016/j.ribaf.2022.101668
View in Google Scholar

Khatri, I., & Kjærland, F. (2023). Sustainability reporting practices and environmental performance amongst Nordic listed firms. Journal of Cleaner Production, 418, 138172.

DOI: https://doi.org/10.1016/j.jclepro.2023.138172
View in Google Scholar

Klimczak, K. M., Hadro, D., & Meyer, M. (2023). Executive communication with stakeholders on sustainability: The case of Poland. Accounting in Europe, 1–23.

DOI: https://doi.org/10.1080/17449480.2023.2213242
View in Google Scholar

Koseoglu, M. A., Uyar, A., Kilic, M., Cemil Kuzey, C., & Karaman, A. S. (2021). Exploring the connections among CSR performance, reporting, and external assurance: Evidence from the hospitality and tourism industry. International Journal of Hospitality Management, 94. 102819.

DOI: https://doi.org/10.1016/j.ijhm.2020.102819
View in Google Scholar

KPMG (2022). Survey of sustainability reporting 2022. Retrieved from https://assets.kpmg.com › kpmg › pdf › komm PDF.
View in Google Scholar

Leitonienė, Š., Dagilienė, L., & Rudžionienė, K. (2024). Sustainability accounting and reporting: From theory to practice in a transition economy. International Journal of Environment and Sustainable Development, 23(1), 74–96.

DOI: https://doi.org/10.1504/IJESD.2024.135641
View in Google Scholar

Lock, I., & Seele, P. (2016). The credibility of CSR (corporate social responsibility) reports in Europe. Evidence from a quantitative content analysis in 11 countries. Journal of Cleaner Production, 122, 186–200.

DOI: https://doi.org/10.1016/j.jclepro.2016.02.060
View in Google Scholar

Lu, F., Kozak, R., Toppinen, A., D’Amato, D., & Wen, Z. (2017). Factors influencing levels of CSR disclosure by forestry companies in China. Sustainability, 9(10), 1800.

DOI: https://doi.org/10.3390/su9101800
View in Google Scholar

Lu, J., Ren, L., Zhang, C., Liang, M., Abrhám, J., & Streimikis, J. (2020). Assessment of corporate social responsibility performance and state promotion policies: A case study of the Baltic states. Journal of Business Economics and Management, 21(4), 1203–1224.

DOI: https://doi.org/10.3846/jbem.2020.12738
View in Google Scholar

Lu, Y., & Abeysekera, I. (2014). Stakeholders’ power, corporate characteristics, and social and environmental disclosure: Evidence from China. Journal of Cleaner Production, 64, 426–436.

DOI: https://doi.org/10.1016/j.jclepro.2013.10.005
View in Google Scholar

Marano, V., Tashman, P., & Kostova, T. (2017). Escaping the iron cage: Liabilities of origin and CSR reporting of emerging market multinational enterprises. Journal of International Business Studies, 48, 386–408.

DOI: https://doi.org/10.1057/jibs.2016.17
View in Google Scholar

Mayorova, E. (2019). Corporate social responsibility disclosure: Evidence from the European retail sector. Entrepreneurship and Sustainability Issues, 9(2), 891–904. https://doi.org/0.9770/jesi.2019.9.2(7).

DOI: https://doi.org/10.9770/jesi.2019.7.2(7)
View in Google Scholar

Moroney, R., Windsor, C., & Aw, Y. T. (2012). Evidence of assurance enhancing the quality of voluntary environmental disclosures: An empirical analysis. Accounting & Finance, 52(3), 903–939.

DOI: https://doi.org/10.1111/j.1467-629X.2011.00413.x
View in Google Scholar

Moser, D. V., & Martin, P. R. (2012). A broader perspective on corporate social responsibility research in accounting. Accounting Review, 87(3), 797–806.

DOI: https://doi.org/10.2308/accr-10257
View in Google Scholar

Nampoothiri, M. V., Entrop, O., & Annamalai, T.R. (2024). Effect of mandatory sustainability performance disclosures on firm value: Evidence from listed European firms. Corporate Social Responsibility and Environmental Management.

DOI: https://doi.org/10.1002/csr.2860
View in Google Scholar

Naseem, M. A., Rehman, R. U., Ikram, A., & Malik, F. (2017). Impact of board characteristics on corporate social responsibility disclosure. Journal of Applied Business Research (JABR), 33(4), 801–810.

DOI: https://doi.org/10.19030/jabr.v33i4.10001
View in Google Scholar

Nguyen, T. H., Vu, Q. T., Nguyen, D. M., & Le, H. L. (2021). Factors influencing corporate social responsibility disclosure and its impact on financial performance: The case of Vietnam. Sustainability, 13(15), 8197.

DOI: https://doi.org/10.3390/su13158197
View in Google Scholar

Nikolaeva, R., & Bicho, M. (2011). The role of institutional and reputational factors in the voluntary adoption of corporate social responsibility reporting standards. Journal of the Academy of Marketing Science, 39, 136–157.

DOI: https://doi.org/10.1007/s11747-010-0214-5
View in Google Scholar

Nurleni, N., & Bandang, A. (2018). The effect of managerial and institutional ownership on corporate social responsibility disclosure. International Journal of Law and Management, 60(4), 979–987.

DOI: https://doi.org/10.1108/IJLMA-03-2017-0078
View in Google Scholar

Park, J. D., Nishitani, K., Kokubu, K., Freedman, M., & Weng, Y. (2023). Revisiting sustainability disclosure theories: Evidence from corporate climate change disclosure in the United States and Japan. Journal of Cleaner Production, 382, 135203.

DOI: https://doi.org/10.1016/j.jclepro.2022.135203
View in Google Scholar

Qiu, Y., Shaukat, A., & Tharyan, R. (2016). Environmental and social disclosures: Link with corporate financial performance. British Accounting Review, 48(1), 102–116.

DOI: https://doi.org/10.1016/j.bar.2014.10.007
View in Google Scholar

Qureshi, M. A., Kirkerud, S., Theresa, K., & Ahsan, T. (2020). The impact of sustainability (environmental, social, and governance) disclosure and board diversity on firm value: The moderating role of industry sensitivity. Business Strategy and the Environment, 29(3), 1199–1214.

DOI: https://doi.org/10.1002/bse.2427
View in Google Scholar

Rosa, F. D., Lunkes, R. J., Hein, N., Vogt, M., & Degenhart, L. (2014). Analysis of the determinants of disclosure of environmental impacts of Brazilian companies. Global Advanced Research Journal of Management and Business Studies, 3(6), 249–266.
View in Google Scholar

SASB standards. Retrieved from https://sasb.org/standards/.
View in Google Scholar

Solikhah, B. (2016). An overview of legitimacy theory on the influence of company size and industry sensitivity towards CSR disclosure. International Journal of Applied Business and Economic Research (IJABER), 14(5), 3013–3023.
View in Google Scholar

Stacchezzini, R., Melloni, G., & Lai, A. (2016). Sustainability management and reporting: the role of integrated reporting for communicating corporate sustainability management. Journal of Cleaner Production, 136, 102–110.

DOI: https://doi.org/10.1016/j.jclepro.2016.01.109
View in Google Scholar

Stanny, E., & Ely, K. (2008). Corporate environmental disclosures about the effects of climate change. Corporate Social Responsibility and Environmental Management, 15(6), 338–348.

DOI: https://doi.org/10.1002/csr.175
View in Google Scholar

Syed, M. A., & Butt, S. A. (2017). Financial and non-financial determinants of corporate social responsibility: Empirical evidence from Pakistan. Social Responsibility Journal, 13(4), 780–797.

DOI: https://doi.org/10.1108/SRJ-08-2016-0146
View in Google Scholar

Task Force on Climate Related Financial Disclosures (TCFD). Retrieved from https://www.fsb-tcfd.org/support-tcfd/.
View in Google Scholar

Ting, P. H. (2021). Do large firms just talk corporate social responsibility? – The evidence from CSR report disclosure. Finance Research Letters, 38, 101476.

DOI: https://doi.org/10.1016/j.frl.2020.101476
View in Google Scholar

Torelli, R., Balluchi, F., & Furlotti, K. (2020). The materiality assessment and stakeholder engagement: A content analysis of sustainability reports. Corporate Social Responsibility and Environmental Management, 27(2), 470–484.

DOI: https://doi.org/10.1002/csr.1813
View in Google Scholar

Tsang, A., Frost, T., & Cao, H. (2023). Environmental, social, and governance (ESG) disclosure: A literature review. British Accounting Review, 55(1), 101149. https://doi.org/0.1016/j.bar.2022.101149.

DOI: https://doi.org/10.1016/j.bar.2022.101149
View in Google Scholar

Tschopp, D., & Nastanski, M. (2014). The harmonization and convergence of corporate social responsibility reporting standards. Journal of Business Ethics, 125, 147–162.

DOI: https://doi.org/10.1007/s10551-013-1906-9
View in Google Scholar

UN Global Compact – the ten principles. Retrieved from https://unglobalcompact.org/what-is-gc/mission/principles.
View in Google Scholar

Van Zanten, J. A., & van Tulder, R. (2021). Analyzing companies' interactions with the Sustainable Development Goals through network analysis: Four corporate sustainability imperatives. Business Strategy and the Environment, 30(5), 2396–2420.

DOI: https://doi.org/10.1002/bse.2753
View in Google Scholar

Vogt, M., Hein, N., Da Rosa, F. S., & Degenhart, L. (2017). Relationship between determinant factors of disclosure of information on environmental impacts of Brazilian companies. Estudios Gerenciales, 33(142), 24–38.

DOI: https://doi.org/10.1016/j.estger.2016.10.007
View in Google Scholar

Vouros, P., Nomikos, S., Halkos, G., Evangelinos, K., Sfakianaki, E., Konstandakopoulou, F., Fotiadis, S., Karagiannis, I., Skouloudis, A., & Nikolaou, I. E. (2020). Introducing fundamental accountability principles in sustainability reporting assessment: A cross‐sectoral analysis from the Greek business sector. Environmental Quality Management, 29(4), 33–50.

DOI: https://doi.org/10.1002/tqem.21689
View in Google Scholar

Wang, P., Wang, X., & Wu, J. (2023). Executives’ regulatory experiences and corporate social responsibility. Finance Research Letters, 55, 103984.

DOI: https://doi.org/10.1016/j.frl.2023.103984
View in Google Scholar

Wuttichindanon, S. (2017). Corporate social responsibility disclosure – choices of report and its determinants: Empirical evidence from firms listed on the Stock Exchange of Thailand. Kasetsart Journal of Social Sciences, 38(2), 156–162.

DOI: https://doi.org/10.1016/j.kjss.2016.07.002
View in Google Scholar


View in Google Scholar

Yevdokimova, M., Zamlynskyi, V., Kuznietsov, E., Sakovska, O., & Hatsko, A. (2018). Evolution of social responsibility applied to the concept of sustainable development: Mainstream of the 20th century. Journal of Security and Sustainability, 8(1), 69–78.

DOI: https://doi.org/10.9770/jssi.2018.8.1(6)
View in Google Scholar

Zumente, I., Bistrova, J., & Lāce, N. (2022). Environmental, social, and governance policy integration and implementation from the perspective of corporations. Intellectual Economics, 16(1), 41–57.
View in Google Scholar

Downloads

Published

2024-09-27

How to Cite

Aleknevičienė, V., Juočiūnienė, D., & Zinkevičienė, D. (2024). Factors influencing the choice to declare CSR reporting standards: Evidence from Baltic public companies. Equilibrium. Quarterly Journal of Economics and Economic Policy, 19(3), 957–989. https://doi.org/10.24136/eq.3241

Issue

Section

Articles

Similar Articles

<< < 4 5 6 7 8 9 

You may also start an advanced similarity search for this article.