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  • Photo du rédacteurHélène Dufour

CSR Decoupling and Financial Fraud: Unveiling the Hidden Nexus in Us-Listed Firms

Amid a surge in corporate social responsibility (CSR) communication, this study delves into the prevalence of symbolic CSR actions versus substantive efforts. Focusing on US-listed firms, it links CSR decoupling with heightened financial fraud risks. Factors like governance, audit quality, and ownership concentration amplify this vulnerability, emphasizing caution for stakeholders and regulators when assessing CSR claims.

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