Special Issue "Corporate Social Responsibility Disclosure and Assurance: Economic and Financial Consequences"
A special issue of Administrative Sciences (ISSN 2076-3387).
Deadline for manuscript submissions: closed (31 May 2018)
Dr. Jennifer Martínez-Ferrero
Department of Administration and Business Economics, Universidad de Salamanca, 37008 Salamanca, Spain
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Interests: earnings management; financial reporting; accounting; panel data; corporate governance; stakeholder management; managerial accounting; corporate social responsibility; sustainable development
A Special Issue will be prepared for Administrative Sciences that has, as a theme, corporate social responsibility disclosure and assurance consequences at economic, financial and market level. We invite papers that focus on understanding the consequences, not only of socially responsible disclosure—a voluntary strategy—but also of the external assurance process that achieves an increase on its credibility and reliability.
Over the last few years, there is an increasing trend to report socially-responsible performance via the voluntary disclosure of a sustainability report that assesses the three main components of environmental protection, economic growth, and social equity. This voluntary disclosure can be conceived as a viable mechanism through which firm-specific information improves its usefulness and accuracy that experiences new trend in the last few years. Nonetheless, the considerably-growing trend for sustainability reporting in recent decades has not been accompanied by an increase in information credibility and accuracy due to the sense of a lack of consistency and completeness of sustainability reports. In the context of this lack of credibility, stakeholders demand external assurance as a means of enhancing the degree of confidence in the outcomes of the evaluation of particular subject matter. Within a context in which sustainability information is certainly questionable or hardly credible, companies can voluntarily initiate a process of verification of this information. This Special Issue focuses specifically on the new trends of sustainability reporting, and particularly on the assurance demand and the economic, financial and market consequences of them (financial performance, profitability, cost of capital, information asymmetries, reputation, and so on).
Specifically, contributions may focus on, but are not limited to, issues and topics such as:
- Corporate social disclosure, determinants and consequences
- Corporate social disclosure and sustainability assurance: a new trend
- New trends in sustainability reporting and assurance: the role of stakeholder
- Sustainability assurance and economic, financial and market consequences
Contributions can be theoretical and/or empirical.Dr. Isabel-María Garcia‐Sanchez
Dr. Jennifer Martínez-Ferrero
Manuscript Submission Information
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