{"id":"https://openalex.org/W2183067578","doi":"https://doi.org/10.1108/s1479-3512(2013)0000026001","title":"Corporate social responsibility determinants: The relation with CSR disclosure","display_name":"Corporate social responsibility determinants: The relation with CSR disclosure","publication_year":2013,"publication_date":"2013-11-08","ids":{"openalex":"https://openalex.org/W2183067578","doi":"https://doi.org/10.1108/s1479-3512(2013)0000026001","mag":"2183067578"},"language":"en","primary_location":{"id":"doi:10.1108/s1479-3512(2013)0000026001","doi":"https://doi.org/10.1108/s1479-3512(2013)0000026001","is_oa":false,"landing_page_url":"https://doi.org/10.1108/s1479-3512(2013)0000026001","pdf_url":null,"source":{"id":"https://openalex.org/S4306463236","display_name":"Emerald Group Publishing Limited eBooks","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"ebook platform"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting and Control for Sustainability","raw_type":"book-chapter"},"volume":{"id":"https://openalex.org/W574618230","display_name":"Accounting and Control for Sustainability"},"type":"book-chapter","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5028649769","display_name":"Anna Pistoni","orcid":"https://orcid.org/0000-0002-4346-5188","observed_orcids":["https://orcid.org/0000-0002-4346-5188"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Anna Pistoni","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5041305996","display_name":"Lucrezia Songini","orcid":"https://orcid.org/0000-0001-8512-8270","observed_orcids":["https://orcid.org/0000-0001-8512-8270"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Lucrezia Songini","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":3.9958,"has_fulltext":false,"cited_by_count":26,"citation_normalized_percentile":{"value":0.93265189,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":99},"biblio":{"volume":null,"issue":null,"first_page":"3","last_page":"32"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":1.0,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":1.0,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13603","display_name":"Corporate Social Responsibility and Sustainability","score":0.0,"subfield":{"id":"https://openalex.org/subfields/1407","display_name":"Organizational Behavior and Human Resource Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.0,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/corporate-social-responsibility","display_name":"corporate social responsibility","score":0.9670000076293945},{"id":"https://openalex.org/keywords/corporate-social-responsibility-disclosure","display_name":"corporate social responsibility disclosure","score":0.8069999814033508},{"id":"https://openalex.org/keywords/determinants-of-csr","display_name":"determinants of CSR","score":0.949999988079071},{"id":"https://openalex.org/keywords/internal-determinants","display_name":"internal determinants","score":0.7369999885559082},{"id":"https://openalex.org/keywords/external-factors","display_name":"external factors","score":0.9940000176429749},{"id":"https://openalex.org/keywords/legitimacy-theory","display_name":"legitimacy theory","score":0.9589999914169312},{"id":"https://openalex.org/keywords/stakeholder-theory","display_name":"stakeholder theory","score":0.9440000057220459},{"id":"https://openalex.org/keywords/stakeholder-management","display_name":"stakeholder management","score":0.9049999713897705},{"id":"https://openalex.org/keywords/institutional-theory","display_name":"institutional theory","score":0.9959999918937683},{"id":"https://openalex.org/keywords/business-ethics","display_name":"business ethics","score":0.574999988079071},{"id":"https://openalex.org/keywords/managerial-values","display_name":"managerial values","score":0.652999997138977}],"concepts":[{"id":"https://openalex.org/C141261163","wikidata":"https://www.wikidata.org/wiki/Q218600","display_name":"Corporate social responsibility","level":2,"score":0.9765887260437012},{"id":"https://openalex.org/C25343380","wikidata":"https://www.wikidata.org/wiki/Q277521","display_name":"Relation (database)","level":2,"score":0.6613107323646545},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.645561695098877},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5841245055198669},{"id":"https://openalex.org/C2779055846","wikidata":"https://www.wikidata.org/wiki/Q7940976","display_name":"Voluntary disclosure","level":2,"score":0.48156145215034485},{"id":"https://openalex.org/C147598955","wikidata":"https://www.wikidata.org/wiki/Q3427818","display_name":"Social responsibility","level":2,"score":0.4149627685546875},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.3961026072502136},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.18469354510307312},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.06130498647689819},{"id":"https://openalex.org/C77088390","wikidata":"https://www.wikidata.org/wiki/Q8513","display_name":"Database","level":1,"score":0.0}],"mesh":[],"locations_count":4,"locations":[{"id":"doi:10.1108/s1479-3512(2013)0000026001","doi":"https://doi.org/10.1108/s1479-3512(2013)0000026001","is_oa":false,"landing_page_url":"https://doi.org/10.1108/s1479-3512(2013)0000026001","pdf_url":null,"source":{"id":"https://openalex.org/S4306463236","display_name":"Emerald Group Publishing Limited eBooks","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"ebook platform"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting and Control for Sustainability","raw_type":"book-chapter"},{"id":"pmh:oai:irinsubria.uninsubria.it:11383/1978520","doi":null,"is_oa":false,"landing_page_url":"http://hdl.handle.net/11383/1978520","pdf_url":null,"source":{"id":"https://openalex.org/S4377196351","display_name":"IrInSubria (University of Insubria)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I115752224","host_organization_name":"University of Insubria","host_organization_lineage":["https://openalex.org/I115752224"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"info:eu-repo/semantics/bookPart"},{"id":"pmh:oai:irinsubria.uninsubria.it:11383/2153032","doi":null,"is_oa":false,"landing_page_url":"https://hdl.handle.net/11383/2153032","pdf_url":null,"source":{"id":"https://openalex.org/S4377196351","display_name":"IrInSubria (University of Insubria)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I115752224","host_organization_name":"University of Insubria","host_organization_lineage":["https://openalex.org/I115752224"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"info:eu-repo/semantics/bookPart"},{"id":"pmh:oai:iris.unibocconi.it:11565/3875720","doi":null,"is_oa":false,"landing_page_url":"http://hdl.handle.net/11565/3875720","pdf_url":null,"source":{"id":"https://openalex.org/S7407055170","display_name":"Archivio istituzionale della Ricerca - Bocconi","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"info:eu-repo/semantics/bookPart"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":99,"referenced_works":["https://openalex.org/W6646859","https://openalex.org/W78000472","https://openalex.org/W89510840","https://openalex.org/W205866286","https://openalex.org/W600459242","https://openalex.org/W633661686","https://openalex.org/W1485191122","https://openalex.org/W1492155385","https://openalex.org/W1506455325","https://openalex.org/W1535912252","https://openalex.org/W1538605245","https://openalex.org/W1551290475","https://openalex.org/W1719649046","https://openalex.org/W1866912521","https://openalex.org/W1959831898","https://openalex.org/W1963871020","https://openalex.org/W1965008828","https://openalex.org/W1970219672","https://openalex.org/W1970504134","https://openalex.org/W1971354656","https://openalex.org/W1981369038","https://openalex.org/W1983876445","https://openalex.org/W1989165861","https://openalex.org/W1989191982","https://openalex.org/W1990021135","https://openalex.org/W1990642463","https://openalex.org/W1992721315","https://openalex.org/W1993006443","https://openalex.org/W1993195742","https://openalex.org/W1993663609","https://openalex.org/W1994507267","https://openalex.org/W1997444185","https://openalex.org/W1997639969","https://openalex.org/W2002336448","https://openalex.org/W2012752879","https://openalex.org/W2021378946","https://openalex.org/W2027032257","https://openalex.org/W2027301603","https://openalex.org/W2029277417","https://openalex.org/W2031400532","https://openalex.org/W2032874641","https://openalex.org/W2040702267","https://openalex.org/W2044757591","https://openalex.org/W2045267273","https://openalex.org/W2045619027","https://openalex.org/W2047162143","https://openalex.org/W2047425471","https://openalex.org/W2047735993","https://openalex.org/W2049727875","https://openalex.org/W2052795891","https://openalex.org/W2053255614","https://openalex.org/W2053443712","https://openalex.org/W2054626337","https://openalex.org/W2055013323","https://openalex.org/W2057897933","https://openalex.org/W2059254878","https://openalex.org/W2062480010","https://openalex.org/W2068155429","https://openalex.org/W2068476901","https://openalex.org/W2069430191","https://openalex.org/W2071394765","https://openalex.org/W2071659625","https://openalex.org/W2073928172","https://openalex.org/W2078459119","https://openalex.org/W2078937354","https://openalex.org/W2089087592","https://openalex.org/W2090440085","https://openalex.org/W2091712047","https://openalex.org/W2098935104","https://openalex.org/W2109559835","https://openalex.org/W2113571606","https://openalex.org/W2115468243","https://openalex.org/W2122601106","https://openalex.org/W2123760334","https://openalex.org/W2124103870","https://openalex.org/W2125530884","https://openalex.org/W2146200864","https://openalex.org/W2151892416","https://openalex.org/W2155650193","https://openalex.org/W2159803430","https://openalex.org/W2162412465","https://openalex.org/W2177468220","https://openalex.org/W2256325620","https://openalex.org/W2319466430","https://openalex.org/W2324012802","https://openalex.org/W2493101627","https://openalex.org/W2506065062","https://openalex.org/W2561889216","https://openalex.org/W2574937886","https://openalex.org/W2749608325","https://openalex.org/W2956015089","https://openalex.org/W2994175679","https://openalex.org/W3123282572","https://openalex.org/W3124423022","https://openalex.org/W3125834252","https://openalex.org/W3125954055","https://openalex.org/W3126227413","https://openalex.org/W4249810546","https://openalex.org/W4285719527"],"related_works":["https://openalex.org/W6980768263","https://openalex.org/W4221085170","https://openalex.org/W7160719048","https://openalex.org/W2567268489","https://openalex.org/W3023561701","https://openalex.org/W4401235585","https://openalex.org/W3025365869","https://openalex.org/W4413241598","https://openalex.org/W7220484447","https://openalex.org/W2127865053"],"abstract_inverted_index":{"Abstract":[0],"Purpose":[1],"This":[2,180],"chapter":[3,196],"intends":[4],"to":[5,7,44,75,83,143,168,184,190,243],"contribute":[6],"the":[8,11,31,34,41,58,63,66,69,80,84,104,124,130,146,153,158,163,185,205,221,232,244],"debate":[9],"on":[10,21],"determinants":[12,54,110],"of":[13,52,79,92,111,127,195,214,224],"corporate":[14],"social":[15],"responsibility":[16],"(CSR)":[17],"and":[18,24,40,68,82,97,108,113,170,173],"their":[19],"impact":[20],"performance":[22],"measurement":[23],"communication":[25],"systems.":[26],"It":[27],"aims":[28],"at":[29],"analyzing":[30],"relationship":[32,105],"between":[33,106],"reasons":[35],"why":[36],"firms":[37],"adopt":[38],"CSR":[39,46,53,112,114,144,211,239],"importance":[42,142],"given":[43],"voluntary":[45],"disclosure.":[47],"Methodology":[48],"Two":[49],"main":[50],"categories":[51],"have":[55],"been":[56],"identified:":[57],"external":[59,107,154],"ones,":[60],"coming":[61,246],"from":[62,247],"environment":[64],"outside":[65],"firm,":[67],"internal":[70,109,147,164],"determinants,":[71,165],"which":[72],"are":[73,149,175],"linked":[74],"some":[76],"specific":[77],"characteristics":[78],"enterprise":[81],"objectives":[85],"it":[86],"pursues.":[87],"The":[88,100],"analyzed":[89],"sample":[90,121],"consists":[91],"120":[93],"large":[94,216],"Italian":[95,215],"manufacturing":[96],"nonmanufacturing":[98],"enterprises.":[99],"research":[101,198],"hypotheses":[102],"concerning":[103],"disclosure":[115,212],"were":[116],"verified":[117],"using":[118,129],"an":[119],"independent":[120],"t-test,":[122],"evaluating":[123],"equal":[125],"variances":[126],"clusters":[128],"Levene\u2019s":[131],"test.":[132],"Findings":[133],"Main":[134],"results":[135],"point":[136],"out":[137],"that":[138,187,201],"in":[139,156,209],"companies":[140],"giving":[141],"disclosure,":[145,240],"drivers":[148,166],"more":[150],"relevant":[151,207],"than":[152],"ones":[155],"determining":[157],"attitude":[159],"toward":[160],"CSR.":[161],"Among":[162],"related":[167],"company":[169],"management":[171],"values":[172],"ethics":[174],"quite":[176],"relevant.":[177],"Research":[178],"limitations":[179,186],"study":[181],"is":[182],"subject":[183],"generally":[188],"apply":[189],"cross-sectional":[191],"survey-based":[192],"research.":[193],"Originality/Value":[194],"Our":[197],"findings":[199],"show":[200],"legitimacy":[202],"theory":[203,208,235],"represents":[204],"most":[206],"explaining":[210],"practices":[213],"firms,":[217],"as":[218,220,228],"well":[219],"operational":[222],"implementation":[223],"stakeholder":[225,229],"theory,":[226],"such":[227],"management.":[230],"On":[231],"contrary,":[233],"institutional":[234],"only":[236],"partially":[237],"explains":[238],"with":[241],"respect":[242],"pressures":[245],"financial":[248],"markets.":[249]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":3},{"year":2024,"cited_by_count":8},{"year":2023,"cited_by_count":4},{"year":2021,"cited_by_count":3},{"year":2020,"cited_by_count":2},{"year":2019,"cited_by_count":1},{"year":2018,"cited_by_count":2},{"year":2016,"cited_by_count":1},{"year":2015,"cited_by_count":1}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2016-06-24T00:00:00"}