Institutional factors and CSR reporting in a developing country: Evidence from the neo-institutional perspective
This research aims to investigate how institutional pressures, such as legal, cultural, and normative factors, affect CSR reporting (CSRR) in the context of a developing nation. Based on the purposive sample method, 272 DSE-listed companies from 2017–18 to 2020–21 were identified, and 1088 observati...
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| Main Authors: | Md Abu Jahid, Rizal Yaya, Suryo Pratolo, Firman Pribadi |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Taylor & Francis Group
2023-12-01
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| Series: | Cogent Business & Management |
| Subjects: | |
| Online Access: | https://www.tandfonline.com/doi/10.1080/23311975.2023.2184227 |
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