CSR disclosure, capital markets, and the moderating influence of corporate governance

Albert Tsang, Tracie Frost and Huijuan Cao

Chapter 13 in Handbook on Corporate Governance and Corporate Social Responsibility, 2024, pp 163-174 from Edward Elgar Publishing

Abstract: Voluntary nonfinancial corporate social responsibility (CSR) disclosure is a growing area of focus for corporations, corporate stakeholders, and capital market participants. As attention to CSR disclosure has increased, corporate governance has emerged as an important factor in the relationship between CSR disclosure and corporate outcomes. In this chapter, we review the findings related to CSR disclosure and capital market participants. We also discuss the key role of internal and external corporate governance in moderating the relationship between CSR and firm performance.

Keywords: Business and Management; Economics and Finance; Environment; Politics and Public Policy General Academic Interest; Sustainable Development Goals (search for similar items in EconPapers)
Date: 2024
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