Português
Ciência-IUL
Publications
Publication Detailed Description
Corporate social responsibility and financial information: Theoretical approaches and recent developments
Book Title
Conceptual and theoretical approaches to corporate social responsibility, entrepreneurial orientation, and financial performance
Year (definitive publication)
2020
Language
English
Country
United States of America
More Information
Web of Science®
This publication is not indexed in Web of Science®
Scopus
Google Scholar
Abstract
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.
Acknowledgements
--
Keywords
Agency theory,Corporate social responsibility,Legitimacy theory,Stakeholder theory
