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Convergence or disparity? A cross-country analysis of corporate social responsi...
Yang, M.; Maresova, P.; Akbar, A.; Bento, P.; Liu, W.This research investigates the corporate social responsibility (CSR) reporting for banking industry in Nordic countries and China, and compares the convergence and disparity of disclosed CSR information across these two regimes. The study encompasses a sample of eight largest commercial banks by total assets in Nordic countries and China over a 5-year period of 2013–2017. We employ a disclosure index approach t...
Date: 2021
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Origin: Repositório ISCTE