Capítulo de livro
Corporate social responsibility and financial information: Theoretical approaches and recent developments
Irina Filipa Manjúa Diogo Gavancha (Gavancha, I.); Inna Paiva (Paiva, I.);
Título Livro
Conceptual and theoretical approaches to corporate social responsibility, entrepreneurial orientation, and financial performance
Ano (publicação definitiva)
2020
Língua
Inglês
País
Estados Unidos da América
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Abstract/Resumo
The importance of corporate social responsibility (CSR) has been increasing especially in the last decade, due to the positive pressure exerted by society in general. This chapter analyses the relevance of CSR, associated theories and studies carried out in the last decade related to financial information and consequently accounting quality. The strong link between CSR and financial information that is directed towards knowledge of mitigation of asymmetry information is evident. We aim to contribute to the development of sustainability accounting, presenting assumptions that mitigate the blocks of practice of CRS acts that make the return of positive elements possible, namely the image of entities and their financial economic improvement.
Agradecimentos/Acknowledgements
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Palavras-chave
Agency theory,Corporate social responsibility,Legitimacy theory,Stakeholder theory