TY - GEN AU - García-Sánchez, Isabel María AU - Gómez Miranda, María Elena AU - David, Fátima AU - Rodríguez Ariza, Lazaro PY - 2019 UR - https://hdl.handle.net/10481/93241 AB - Purpose – In view of the significant deficiencies that have been observed in corporate social responsibility (CSR) reporting practices, some companies have undertaken a new communication strategy based on a combination of the GRI guidelines and the... LA - eng PB - Emerald KW - Assurance KW - Corporate social reporting KW - IFC TI - The explanatory effect of CSR committee and assurance services on the adoption of the IFC performance standards, as a means of enhancing corporate transparency DO - https://doi.org/10.1108/SAMPJ-09-2018-0261 ER -