Corporate social responsibility disclosure: International evidence

This dissertation explores two different but linked settings: Corporate social responsibility (CSR) disclosure in executive compensation design among European countries and within European firms and the consequences of controversial industry-based CSR disclosure on Canadian cannabis firms. In Europe, the dissertation examines how firms disclose their executive compensation design when they adopt CSR criteria for the first time, studying the determinants of country-level characteristics and firm-specific factors. Meanwhile, in Canada, the dissertation explores how controversial industries, such as the cannabis sector, use CSR disclosure to gain legitimacy and societal acceptance. This study explores the effectiveness of these practices by studying the quality and consequences, whether such practices help firms improve their corporate responsibility or serve as mechanisms for corporate self-legitimation. This dissertation will provide helpful information to refine predictions on the extent of CSR criteria being disclosed in executive compensation design structures in Europe within European firms and controversial industries in Canadian cannabis firms.

Grantor dc:publisher

Università degli Studi di Cagliari

Year dc:date

2025

Author dc:creator

• KHALFAOUI, MARIEM

Contributors dc:contributor

• MELIS, ANDREA

• Settore ECON-06/A - Economia aziendale

Statement dc:rights

• info:eu-repo/semantics/openAccess

Language dc:language

eng

Handle dc:identifier

https://hdl.handle.net/11584/440549

OAI identifier oai:identifier

oai:iris.unica.it:11584/440549