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Institutional investors and corporate social responsibility reporting: a systematic literature review in accounting and corporate governance

Authors: Sourour Hazami-Ammar
Journal: International Journal of Disclosure and Governance
Publisher: Springer Science and Business Media LLC
Publish date: 2024-12-3
ISSN: 1741-3591 DOI: 10.1057/s41310-024-00270-3
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Section “CSR disclosure quality” claims “only two studies conducted in Mauritius and Poland” examine this topic, yet earlier sections cite multiple papers on CSR disclosure quality determinants (e.g., Garcia-Sanchez et al. 2016; Cuadrado-Ballesteros et al. 2016). How do you reconcile this apparent oversight in categorizing the literature?

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