Corporate Social Responsibility and Financial Information: Theoretical Approaches and Recent Developments

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Author(s): Irina Filipa Gavancha (Instituto Universitário de Lisboa, Portugal)and Inna Sousa Paiva (Business Research Unit, Instituto Universitário de Lisboa, Portugal)
Copyright: 2020
Pages: 19
Source title: Conceptual and Theoretical Approaches to Corporate Social Responsibility, Entrepreneurial Orientation, and Financial Performance
Source Author(s)/Editor(s): Inna Sousa Paiva (Business Research Unit, Instituto Universitário de Lisboa, Portugal)and Luísa Cagica Carvalho (Polytechnic Institute of Setubal, Portugal & CEFAGE, University of Évora, Portugal)
DOI: 10.4018/978-1-7998-2128-1.ch001

Keywords: Business & Management / Business Science Reference / Corporate Social Responsibility / Entrepreneurship

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Abstract

The importance of corporate social responsibility (CSR) has been increasing especially in the last decade, due to the positive pressure exerted by society in general. This chapter analyses the relevance of CSR, associated theories and studies carried out in the last decade related to financial information and consequently accounting quality. The strong link between CSR and financial information that is directed towards knowledge of mitigation of asymmetry information is evident. We aim to contribute to the development of sustainability accounting, presenting assumptions that mitigate the blocks of practice of CRS acts that make the return of positive elements possible, namely the image of entities and their financial economic improvement.

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Corporate Social Responsibility and Financial Information: Theoretical Approaches and Recent Developments

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