Fátima David

TL;DR: In this article, the authors explore corporate social responsibility (CSR) evidence and, especially, the experience and practice of enterprises in Portugal, and present the results that are of interest in the area of CSR activity.

TL;DR: In this article, the authors analyse the role played by independent directors and their decisions regarding the disclosure of information on corporate social responsibility (CSR) and posit that these directors (i) drive the creation of a CSR committee to advise them on social and environmental issues, and (ii) promote the use of the Global Reporting Initiative guidelines and the International Finance Corporation Performance Standards in their CSR disclosure.

TL;DR: In this paper, the authors extended the Industrial Corporate Social Responsibility Practices Index (ICSPI) for the 10 main industries in the 39 sectors of activity that comprise them to provide more detailed information on CSR practices at the industrial level, especially about sustainable development and environmental concerns.

TL;DR: In view of the significant deficiencies that have been observed in corporate social responsibility (CSR) reporting practices, some companies have undertaken a new communication strategy based on a combination of the GRI guidelines and the IFC Performance Standards as mentioned in this paper.

TL;DR: In this article, a logistic regression analysis of 750 international companies, located in 19 countries and operating in 22 business sectors during the years 2011-2016, reveals the existence of a two-way relationship between the adoption of the Global Reporting Initiative (GRI) disclosure strategy and the level of analyst coverage.