TY  - JOUR 
AU  - García Sánchez, Isabel María
AU  - Hussain, Nazim
AU  - Aibar‐Guzmán, Cristina
AU  - Aibar‐Guzmán, Beatriz
PY  - 2022
SN  - 2694-6416
UR  - http://hdl.handle.net/10366/163391
AB  - [EN] Recent research shows the existence of a selective corporate social responsibil-ity (CSR) disclosure strategy that creates a gap between CSR disclosure and actualperformance. These CSR decoupling practices compromise the credibility of CSRreports...
LA  - eng
PB  - Wiley
KW  - CSR assurance
KW  - CSR decoupling
KW  - GRI guidelines
KW  - Legitimacy theory
KW  - Reporting quality
TI  - Assurance of corporate social responsibility reports: Does it reduce decoupling practices?
DO  - 10.1111/beer.12394
T2  - Business Ethics, the Environment & Responsibility
VL  - 31
M2  - 118
ER  -