Manuel Castelo Branco

TL;DR: In this article, a resource-based perspective is used to understand why firms engage in corporate social responsibility (CSR) activities and disclosure, which can be seen as providing internal or external benefits, or both.

TL;DR: In this article, the authors compared the Internet (corporate web pages) and annual reports as media of social responsibility disclosure (SRD) and analyzed what influences disclosure and found that a theoretical framework combining legitimacy theory and a resource-based perspective provides an explanatory basis for SRD by Portuguese listed companies.

TL;DR: In this paper, the authors investigate whether Portuguese banks use their web sites as a medium to disclose social responsibility information and identify what types of this kind of information they disclose, and compare such disclosure with similar disclosure in annual reports.

TL;DR: In this paper, a useful notion of CSR should be based on a stakeholder view and should be capable of addressing both its normative and instrumental aspects, which implies that companies are seen as having an obligation to consider society's long-run needs and wants, which imply that they engage in activities that promote benefits for society and minimize the negative effects of their actions.

TL;DR: In this paper, the authors provide empirical evidence on how corporate sustainability performance (CSP), as proxied by membership of the Dow Jones sustainability index, is reflected in the market value of equity.