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European Accounting Review Volume 30, 2021 - Issue 2
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Articles

The information content of corporate social responsibility disclosure in Europe: an institutional perspective

Stéphanie Mittelbach-Hörmanseder* Department of Accounting, Finance & Statistics, Institute for Accounting & Auditing, WU Vienna, Vienna, AustriaCorrespondence[email protected]
,
Katrin Hummel** Department of Business Administration, University of Zurich, Zurich, Switzerland. LinkedIn: Katrin Hummel;
&
Margarethe Rammerstorfer† Department of Accounting, Finance & Statistics, Institute for Finance, Banking and Insurance, WU Vienna, Vienna, Austria
Pages 309-348 | Received 30 Nov 2017, Accepted 22 Apr 2020, Published online: 23 May 2020

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