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What is Corporate Governance and CSR Disclosures about?

This study examines the relationship between corporate governance quality and corporate social responsibility (CSR) disclosures, finding that firms with better governance ratings tend to provide more CSR information. The research suggests that instead of mandating specific disclosures, regulators should focus on enhancing corporate governance quality to improve CSR reporting. The findings contribute to the understanding of how governance and CSR practices can be aligned to meet stakeholder expectations.

Author

ankit1979

Language

EN