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  1.  20
    Enhancing the Role and Effectiveness of Corporate Social Responsibility (CSR) Reports: The Missing Element of Content Verification and Integrity Assurance.S. Prakash Sethi, Terrence F. Martell & Mert Demir - 2017 - Journal of Business Ethics 144 (1):59-82.
    Corporate Social Responsibility reporting by large corporations has witnessed phenomenal growth over the last two decades. The voluntary nature of these disclosures, however, has led to inconsistencies in reporting formats, treatment, and inclusion of various contextual elements, and a lack of robust measures pertaining to the quality and accuracy of the reports’ content. Efforts to address these drawbacks such as Global Reporting Initiative and ISO 26000 have proven unsatisfactory due to their primary emphasis on process for creating CSR reports without (...)
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  2.  23
    An Evaluation of the Quality of Corporate Social Responsibility Reports by Some of the World’s Largest Financial Institutions.S. Prakash Sethi, Terrence F. Martell & Mert Demir - 2017 - Journal of Business Ethics 140 (4):787-805.
    This study investigates the variations in the quality and comprehensiveness of 104 corporate social responsibility reports published by the world’s largest financial institutions in 2012. Using a novel measure of CSR report quality, we examine the impact of certain national, legal, and firm-level factors that might explain differences in the overall quality and extent of coverage of various issues in these reports. Our findings show that legal factors and CSR environment in a firm’s country of headquarters play an important role (...)
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