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  1. Complete and Accurate? The Role of Profit Orientation in the Production of Public Health Data.Elina S. Hoffmann, Valerie J. Karplus & Erica R. H. Fuchs - forthcoming - Business and Society.
    Public officials rely on performance data that are self-reported by organizations to evaluate progress on a wide range of prosocial outcomes. Policies that require public disclosure of performance in health care are thought to enable patients to select high-quality providers, which in turn may spur quality improvements as providers seek to protect their reputation or increase economic returns. Drawing on institutional theory that examines how conflicting institutional pressures influence organizational decisions, we theorize how profit orientation may mediate the response of (...)
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  • Board Network and CSR Decoupling: Evidence From China.Weiqi Zhao, Ma Zhong, Xinyi Liao, Chuqi Ye & Deqiang Deng - 2022 - Frontiers in Psychology 13.
    This paper investigates the influence of board network centrality on corporate social responsibility decoupling. CSR decoupling refers to the gap between corporate internal and external actions in CSR practices. Specifically, we measure CSR decoupling as the difference between corporate social disclosure and corporate social performance. This paper uses a sample of Chinese A-share listed firms during 2009–2018, takes the technical dimension score and content dimension score of RKS ratings as proxies of CSD and CSP, and obtains CSR decoupling as the (...)
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  • How does the EU non‐financial directive affect the assurance market?Isabel-María García-Sánchez, Laura Sierra-García & María-Antonia García-Benau - 2022 - Business Ethics, the Environment and Responsibility 31 (3):823-845.
    Business Ethics, the Environment &Responsibility, Volume 31, Issue 3, Page 823-845, July 2022.
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