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Social and Environmental Disclosure and Corporate Characteristics: A Research Note and Extension

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Cited by:

  1. Balluchi, Federica & Furlotti, Katia & Torelli, Riccardo, 2020. "Italy Towards Mandatory Sustainability Reporting. Voluntary Corporate Social Responsibility Disclosure of Italian Companies and Legislative Decree 254/2016 Statements. A Quantitative Analysis of the L," OSF Preprints 9agvf, Center for Open Science.
  2. Pier Luigi Marchini & Carlotta D'Este, 2015. "Comprehensive Income: which potential effects on firms? performance evaluation and users? decision process?," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2015(2), pages 55-94.
  3. Uwalomwa Nil Uwuigbe & Ben-Caleb Egbide & Akanbi Moses Ayokunle, 2011. "The Effect of Board Size and Board Composition on Firms Corporate Environmental Disclosure: A Study of Selected Firms in Nigeria," Acta Universitatis Danubius. OEconomica, Danubius University of Galati, issue 5(5), pages 164-176, October.
  4. Lucie Kvasničková Stanislavská & Ladislav Pilař & Klára Margarisová & Roman Kvasnička, 2020. "Corporate Social Responsibility and Social Media: Comparison between Developing and Developed Countries," Sustainability, MDPI, vol. 12(13), pages 1-19, June.
  5. Fawad Rauf & Cosmina L. Voinea & Nadine Roijakkers & Khwaja Naveed & Hammad Bin Azam Hashmi & Tayyaba Rani, 2022. "How executive turnover influences the quality of corporate social responsibility disclosure? Moderating role of political embeddedness: evidence from China," Eurasian Business Review, Springer;Eurasia Business and Economics Society, vol. 12(3), pages 527-551, September.
  6. Nguyen, Phong Thanh & Nguyen, Linh Thi My, 2022. "Understanding platform market value through decentralization governance — An integrative model from signaling and mechanism design theory," Technological Forecasting and Social Change, Elsevier, vol. 183(C).
  7. Radhakrishnan, Suresh & Tsang, Albert & Liu, Rubing, 2018. "A Corporate Social Responsibility Framework for Accounting Research," The International Journal of Accounting, Elsevier, vol. 53(4), pages 274-294.
  8. Riccardo Santamaria & Francesco Paolone & Nicola Cucari & Luca Dezi, 2021. "Non‐financial strategy disclosure and environmental, social and governance score: Insight from a configurational approach," Business Strategy and the Environment, Wiley Blackwell, vol. 30(4), pages 1993-2007, May.
  9. Jennifer Martínez‐Ferrero & Isabel M. Garcia‐Sanchez & Beatriz Cuadrado‐Ballesteros, 2015. "Effect of Financial Reporting Quality on Sustainability Information Disclosure," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 22(1), pages 45-64, January.
  10. Luo, Jinbo & Liu, Qigui, 2020. "Corporate social responsibility disclosure in China: Do managerial professional connections and social attention matter?," Emerging Markets Review, Elsevier, vol. 43(C).
  11. Md. Musharof Hossain & Monir Ahmmed & Md. Kazi Golam Azam & Serajul Islam & Md.Faruk Bhuiyan & Md. Ahasanul Hoque, 2020. "Disclosure Practices Regarding Corporate Social Responsibility (CSR) of Some Listed Companies: Evidence from Chittagong Stock Exchange, Bangladesh," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 10(5), pages 526-535, May.
  12. Lies Bouten & Patricia Everaert & Luc Van Liedekerke & Lieven De Moor & Johan Christiaens, 2011. "Corporate social responsibility reporting: A comprehensive picture?," Accounting Forum, Taylor & Francis Journals, vol. 35(3), pages 187-204, September.
  13. Stéphane Legendre & François Coderre, 2013. "Determinants of GRI G3 Application Levels: The Case of the Fortune Global 500," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 20(3), pages 182-192, May.
  14. Marco-Fondevila, Miguel & Álvarez-Etxeberría, Igor, 2023. "Trends in private sector engagement with biodiversity: EU listed companies' disclosure and indicators," Ecological Economics, Elsevier, vol. 210(C).
  15. Brunella Arru, 2015. "Indagine sulla comunicazione della responsabilit? sociale delle societ? quotate italiane," MERCATI & COMPETITIVIT?, FrancoAngeli Editore, vol. 2015(4), pages 15-46.
  16. Mitzi Cubilla‐Montilla & Ana‐Belén Nieto‐Librero & Ma Purificación Galindo‐Villardón & Ma Purificación Vicente Galindo & Isabel‐María Garcia‐Sanchez, 2019. "Are cultural values sufficient to improve stakeholder engagement human and labour rights issues?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(4), pages 938-955, July.
  17. R. Scott Marshall & Darrell Brown, 2003. "Corporate environmental reporting: what's in a metric?," Business Strategy and the Environment, Wiley Blackwell, vol. 12(2), pages 87-106, March.
  18. Stephen Brammer & Stephen Pavelin, 2006. "Voluntary Environmental Disclosures by Large UK Companies," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 33(7‐8), pages 1168-1188, September.
  19. Nagore Aranguren Gómez & Stella Maldonado García, 2023. "Building Corporate Reputation Through Corporate Social Responsibility Disclosures. The Case of Colombian Companies," Corporate Reputation Review, Palgrave Macmillan, vol. 26(4), pages 279-303, November.
  20. repec:dau:papers:123456789/2238 is not listed on IDEAS
  21. Basil Al‐Najjar & Aspioni Anfimiadou, 2012. "Environmental Policies and Firm Value," Business Strategy and the Environment, Wiley Blackwell, vol. 21(1), pages 49-59, January.
  22. Hasinat Raquiba & Zuaini Ishak, 2020. "Sustainability Reporting Practices in the Energy Sector of Bangladesh," International Journal of Energy Economics and Policy, Econjournals, vol. 10(1), pages 508-516.
  23. Niluthpaul Sarker & Kazi Md. Nasir Uddin, 2021. "The Factors Affecting Bank’s CSR Expenditures: Evidence from Bangladesh," Advances in Management and Applied Economics, SCIENPRESS Ltd, vol. 11(6), pages 1-4.
  24. Qiu, Yan & Shaukat, Amama & Tharyan, Rajesh, 2016. "Environmental and social disclosures: Link with corporate financial performance," The British Accounting Review, Elsevier, vol. 48(1), pages 102-116.
  25. Giovanna Michelon, 2007. "Sustainability disclosure and reputation: a comparative study," "Marco Fanno" Working Papers 0044, Dipartimento di Scienze Economiche "Marco Fanno".
  26. Muhammad Aminu Isa & Sabo Muhammad, 2015. "The Impact of Board Characteristics on Corporate Social Responsibility Disclosure: Evidence from Nigerian Food Product Firms," International Journal of Management Science and Business Administration, Inovatus Services Ltd., vol. 1(12), pages 34-45, November.
  27. Khaled Elsayed & David Paton, 2009. "The impact of financial performance on environmental policy: does firm life cycle matter?," Business Strategy and the Environment, Wiley Blackwell, vol. 18(6), pages 397-413, September.
  28. Abeer Hassan & Essam Ibrahim, 2012. "Corporate Environmental Information Disclosure: Factors Influencing Companies' Success in Attaining Environmental Awards," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 19(1), pages 32-46, January.
  29. Anne Toppinen & Ning Li & Anni Tuppura & Ying Xiong, 2012. "Corporate Responsibility and Strategic Groups in the Forest‐based Industry: Exploratory Analysis based on the Global Reporting Initiative (GRI) Framework," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 19(4), pages 191-205, July.
  30. Philip Peck & Knud Sinding, 2003. "Environmental and social disclosure and data richness in the mining industry," Business Strategy and the Environment, Wiley Blackwell, vol. 12(3), pages 131-146, May.
  31. Carsten Albers & Thomas Günther, 2010. "Disclose or not disclose: determinants of social reporting for STOXX Europe 600 firms," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 21(3), pages 323-347, November.
  32. Razieh Adinehzadeh & Romlah Jaffar & Zaleha Abdul Shukor & Mara Riduan Che Abdul Rahman, 2018. "The Mediating Role of Environmental Performance on the Relationship between Corporate Governance Mechanisms and Environmental Disclosure," Asian Academy of Management Journal of Accounting and Finance (AAMJAF), Penerbit Universiti Sains Malaysia, vol. 14(1), pages 153-183.
  33. Muhammad Safdar Sial & Chunmei Zheng & Nguyen Vinh Khuong & Tehmina Khan & Muhammad Usman, 2018. "Does Firm Performance Influence Corporate Social Responsibility Reporting of Chinese Listed Companies?," Sustainability, MDPI, vol. 10(7), pages 1-12, June.
  34. John Udo, Ekubiat, 2019. "Environmental Accounting Disclosure Practices In Annual Reports Of Listed Oil And Gas Companies In Nigeria," International Journal of Contemporary Accounting Issues-IJCAI (formerly International Journal of Accounting & Finance IJAF), The Institute of Chartered Accountants of Nigeria (ICAN), vol. 8(1), pages 1-20, June.
  35. Barnali Chaklader & Puja Aggarwal Gulati, 2015. "A Study of Corporate Environmental Disclosure Practices of Companies Doing Business in India," Global Business Review, International Management Institute, vol. 16(2), pages 321-335, April.
  36. Fraile, Isabel acero & Fradejas, Nuria alcalde, 2012. "Gobierno Corporativo y Rendición de Cuentas: ¿Existe Algún Efecto Sobre la Performance Empresarial?," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 15(1), pages 143-178.
  37. María del Mar Miras‐Rodríguez & Amalia Carrasco‐Gallego & Bernabé Escobar‐Pérez, 2015. "Are Socially Responsible Behaviors Paid Off Equally? A Cross‐cultural Analysis," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 22(4), pages 237-256, July.
  38. Giovanna Michelon & Antonio Parbonetti, 2012. "The effect of corporate governance on sustainability disclosure," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 16(3), pages 477-509, August.
  39. S. Zeng & X. Xu & H. Yin & C. Tam, 2012. "Factors that Drive Chinese Listed Companies in Voluntary Disclosure of Environmental Information," Journal of Business Ethics, Springer, vol. 109(3), pages 309-321, September.
  40. Wanli Li & Tiantian Yan & Yue Li & Ziqiao Yan, 2023. "Earnings management and CSR report tone: Evidence from China," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(4), pages 1883-1902, July.
  41. Petra F. A. Dilling, 2016. "Reporting on Long-Term Value Creation—The Example of Public Canadian Energy and Mining Companies," Sustainability, MDPI, vol. 8(9), pages 1-26, September.
  42. Federica Balluchi & Katia Furlotti & Michele Mazzieri & Riccardo Torelli, 2019. "Corporate Social Responsibility Disclosure in Italy: An Analysis of the Last Years," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 9(1), pages 54-64, January.
  43. Higgins, Colin & Walker, Robyn, 2012. "Ethos, logos, pathos: Strategies of persuasion in social/environmental reports," Accounting forum, Elsevier, vol. 36(3), pages 194-208.
  44. Elisabeth Albertini, 2014. "A Descriptive Analysis of Environmental Disclosure: A Longitudinal Study of French Companies," Journal of Business Ethics, Springer, vol. 121(2), pages 233-254, May.
  45. Ge Wang & Huijin Zhang & Saixing Zeng & Xiaohua Meng & Han Lin, 2023. "Reporting on sustainable development: Configurational effects of top management team and corporate characteristics on environmental information disclosure," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(1), pages 28-52, January.
  46. Hongquan Chen & Saixing Zeng & Han Lin & Hanyang Ma, 2017. "Munificence, Dynamism, and Complexity: How Industry Context Drives Corporate Sustainability," Business Strategy and the Environment, Wiley Blackwell, vol. 26(2), pages 125-141, February.
  47. Dolores Gallardo-Vázquez & María J. Barroso-Méndez & María L. Pajuelo-Moreno & Julio Sánchez-Meca, 2019. "Corporate Social Responsibility Disclosure and Performance: A Meta-Analytic Approach," Sustainability, MDPI, vol. 11(4), pages 1-33, February.
  48. Salma Damak-Ayadi, 2005. "Analyse des facteurs explicatifs de la publication des rapports sociétaux en France. Determinants of the corporate decision to disclose stakehoders' reports in France," Post-Print halshs-00581181, HAL.
  49. Xiaohua Meng & Saixing Zeng & Xuemei Xie & Hailiang Zou, 2019. "Beyond symbolic and substantive: Strategic disclosure of corporate environmental information in China," Business Strategy and the Environment, Wiley Blackwell, vol. 28(2), pages 403-417, February.
  50. Fawad Rauf & Cosmina L. Voinea & Khwaja Naveed & Cosmin Fratostiteanu, 2021. "CSR Disclosure: Effects of Political Ties, Executive Turnover and Shareholder Equity. Evidence from China," Sustainability, MDPI, vol. 13(7), pages 1-18, March.
  51. Marie Chavent & Yuan Ding & Linghui Fu & Herve Stolowy & Huiwen Wang, 2006. "Disclosure and determinants studies: An extension using the Divisive Clustering Method (DIV)," European Accounting Review, Taylor & Francis Journals, vol. 15(2), pages 181-218.
  52. Nagib Salem Bayoud & Marie Kavanagh & Geoff Slaughter, 2012. "An Empirical Study Of The Relationship Between Corporate Social Responsibility Disclosure And Organizational Performance: Evidence From Libya," International Journal of Management and Marketing Research, The Institute for Business and Finance Research, vol. 5(3), pages 69-82.
  53. Emilio Passetti & Andrea Tenucci & Lino Cinquini & Marco Frey, 2008. "Communicating Intellectual Capital: Evidence from Social and Sustainability Reporting," Working Papers 200805, Scuola Superiore Sant'Anna of Pisa, Istituto di Management.
  54. Comyns, Breeda & Figge, Frank & Hahn, Tobias & Barkemeyer, Ralf, 2013. "Sustainability reporting: The role of “Search”, “Experience” and “Credence” information," Accounting forum, Elsevier, vol. 37(3), pages 231-243.
  55. Minghui Yang & Petra Maresova & Ahsan Akbar & Paulo Bento & Weixi Liu, 2021. "Convergence or Disparity? A Cross-Country Analysis of Corporate Social Responsibility Reporting for Banking Industry in Nordic Countries and China," SAGE Open, , vol. 11(3), pages 21582440211, July.
  56. Sohanur Rahman & Tehmina Khan & Pavithra Siriwardhane, 2019. "Sustainable development carbon pricing initiative and voluntary environmental disclosures quality," Business Strategy and the Environment, Wiley Blackwell, vol. 28(6), pages 1072-1082, September.
  57. Mathuva, David Mutua & Kiweu, Josephat Mboya, 2016. "Cooperative social and environmental disclosure and financial performance of savings and credit cooperatives in Kenya," Advances in accounting, Elsevier, vol. 35(C), pages 197-206.
  58. Yang, Helen Hong & Craig, Russell & Farley, Alan, 2015. "A review of Chinese and English language studies on corporate environmental reporting in China," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 28(C), pages 30-48.
  59. X. Meng & S. Zeng & C. Tam, 2013. "From Voluntarism to Regulation: A Study on Ownership, Economic Performance and Corporate Environmental Information Disclosure in China," Journal of Business Ethics, Springer, vol. 116(1), pages 217-232, August.
  60. Al-Tuwaijri, Sulaiman A. & Christensen, Theodore E. & Hughes, K. II, 2004. "The relations among environmental disclosure, environmental performance, and economic performance: a simultaneous equations approach," Accounting, Organizations and Society, Elsevier, vol. 29(5-6), pages 447-471.
  61. Elena Barbu & Pascal Dumontier & Niculae Feleagă & Liliana Feleagă, 2012. "Mandatory environmental disclosures by companies complying with IAS/IFRS: The case of France, Germany and the UK," Working Papers halshs-00658409, HAL.
  62. Cao, Feng & Peng, Songlan (Stella) & Ye, Kangtao, 2019. "Multiple large shareholders and corporate social responsibility reporting," Emerging Markets Review, Elsevier, vol. 38(C), pages 287-309.
  63. Shi, Daqian & Bu, Caiqi & Xue, Huiyuan, 2021. "Deterrence effects of disclosure: The impact of environmental information disclosure on emission reduction of firms," Energy Economics, Elsevier, vol. 104(C).
  64. Eduardo Ortas & Isabel Gallego‐Alvarez & Igor Álvarez Etxeberria, 2015. "Financial Factors Influencing the Quality of Corporate Social Responsibility and Environmental Management Disclosure: A Quantile Regression Approach," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 22(6), pages 362-380, November.
  65. Laila Maswadi & Azlan Amran, 2023. "Does board capital enhance corporate social responsibility disclosure quality? The role of CEO power," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(1), pages 209-225, January.
  66. Md Nazrul Islam & Tofayel Ahmed, 2012. "Corporate Social and Environmental Disclosure - An Econometric Analysis of Listed Private Commercial Banks in Bangladesh," Indian Journal of Commerce and Management Studies, Educational Research Multimedia & Publications,India, vol. 3(3), pages 59-65, September.
  67. Anna Jessop & Nicole Wilson & Michal Bardecki & Cory Searcy, 2019. "Corporate Environmental Disclosure in India: An Analysis of Multinational and Domestic Agrochemical Corporations," Sustainability, MDPI, vol. 11(18), pages 1-33, September.
  68. Xiangan Ding & Ying Qu & Mohsin Shahzad, 2019. "The Impact of Environmental Administrative Penalties on the Disclosure of Environmental Information," Sustainability, MDPI, vol. 11(20), pages 1-24, October.
  69. van der Laan Smith, Joyce & Gouldman, Andrea L. & Tondkar, Rasoul H., 2014. "Does the adoption of IFRS affect corporate social disclosure in annual reports?," Advances in accounting, Elsevier, vol. 30(2), pages 402-412.
  70. Julia Catharina Jensen & Nicola Berg, 2012. "Determinants of Traditional Sustainability Reporting Versus Integrated Reporting. An Institutionalist Approach," Business Strategy and the Environment, Wiley Blackwell, vol. 21(5), pages 299-316, July.
  71. Sónia Maria da Silva Monteiro & Beatriz Aibar‐Guzmán, 2010. "Determinants of environmental disclosure in the annual reports of large companies operating in Portugal," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 17(4), pages 185-204, July.
  72. Christina W.Y. Wong & Kee‐Hung Lai & Kuo‐Chung Shang & Chin‐Shan Lu, 2014. "Uncovering the Value of Green Advertising for Environmental Management Practices," Business Strategy and the Environment, Wiley Blackwell, vol. 23(2), pages 117-130, February.
  73. Thomas Kaspereit & Kerstin Lopatta, 2013. "The Value Relevance of SAM's Corporate Sustainability Ranking and GRI Sustainability Reporting in the European Stock Markets," ZenTra Working Papers in Transnational Studies 19 / 2013, ZenTra - Center for Transnational Studies, revised Oct 2013.
  74. Maider Aldaz Odriozola & Igor Álvarez Etxeberria, 2021. "Determinants of Corporate Anti-Corruption Disclosure: The Case of the Emerging Economics," Sustainability, MDPI, vol. 13(6), pages 1-17, March.
  75. Branco, Manuel Castelo & Rodrigues, Lúcia Lima, 2008. "Social responsibility disclosure: A study of proxies for the public visibility of Portuguese banks," The British Accounting Review, Elsevier, vol. 40(2), pages 161-181.
  76. Barbu, Elena M. & Dumontier, Pascal & Feleagă, Niculae & Feleagă, Liliana, 2014. "Mandatory Environmental Disclosures by Companies Complying with IASs/IFRSs: The Cases of France, Germany, and the UK," The International Journal of Accounting, Elsevier, vol. 49(2), pages 231-247.
  77. Mohamed Chakib Kolsi & Osama F Attayah, 2018. "Environmental policy disclosures and sustainable development: Determinants, measure and impact on firm value for ADX listed companies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(5), pages 807-818, September.
  78. Md Nazrul Islam & Tofayel Ahmed & Mohammad Ashraful Ferdous Chowdhury, 2012. "Social Accounting Reporting Practices in Bangladesh - A Voluntary Approach," Indian Journal of Commerce and Management Studies, Educational Research Multimedia & Publications,India, vol. 3(1), pages 01-08, January.
  79. Nobahar , Emad & Dehghan Nayeri , Mahmoud & Azar , Adel, 2019. "Sustainability of Iranian Banks: Role of Financial and Non-Financial Determinants," Journal of Money and Economy, Monetary and Banking Research Institute, Central Bank of the Islamic Republic of Iran, vol. 14(4), pages 495-524, October.
  80. Neungruthai Nickie Petcharat & Joseph M. Mula, 2012. "Towards a conceptual design for environmental and social cost identification and measurement system," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, vol. 10(1), pages 34-54, June.
  81. David Collison & Nathan Lorraine & David Power, 2003. "An exploration of corporate attitudes to the significance of environmental information for stakeholders," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 10(4), pages 199-211, December.
  82. Bebbington, Jan & Kirk, Elizabeth A. & Larrinaga, Carlos, 2012. "The production of normativity: A comparison of reporting regimes in Spain and the UK," Accounting, Organizations and Society, Elsevier, vol. 37(2), pages 78-94.
  83. Ali Meftah Gerged & Khaldoon Albitar & Lara Al‐Haddad, 2023. "Corporate environmental disclosure and earnings management—The moderating role of corporate governance structures," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 28(3), pages 2789-2810, July.
  84. Klaus Möller & Ramin Gamerschlag & Finn Guenther, 2011. "Determinants and effects of human capital reporting and controlling," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 22(3), pages 311-333, November.
  85. Jan Bebbington & Colin Higgins & Bob Frame, 2009. "Initiating sustainable development reporting: evidence from New Zealand," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(4), pages 588-625, May.
  86. Irja Vormedal & Audun Ruud, 2009. "Sustainability reporting in Norway – an assessment of performance in the context of legal demands and socio‐political drivers," Business Strategy and the Environment, Wiley Blackwell, vol. 18(4), pages 207-222, May.
  87. Stephen Brammer & Stephen Pavelin, 2008. "Factors influencing the quality of corporate environmental disclosure," Business Strategy and the Environment, Wiley Blackwell, vol. 17(2), pages 120-136, February.
  88. Jakob Utgård, 2018. "Retail Chains’ Corporate Social Responsibility Communication," Journal of Business Ethics, Springer, vol. 147(2), pages 385-400, January.
  89. S. Raghu Raman, 2006. "Corporate Social Reporting in India—A View from the Top," Global Business Review, International Management Institute, vol. 7(2), pages 313-324, August.
  90. Monfardini, Patrizio & Barretta, Antonio D. & Ruggiero, Pasquale, 2013. "Seeking legitimacy: Social reporting in the healthcare sector," Accounting forum, Elsevier, vol. 37(1), pages 54-66.
  91. Ismail N.B. & Sébastien Alcouffe & Galy N & Ceulemans K, 2020. "The impact of international sustainability initiatives on Life Cycle Assessment voluntary disclosures: The case of France’s CAC40 listed companies," Post-Print hal-03082800, HAL.
  92. Roni Budianto & Eko Suyono, 2020. "Corporate Social Responsibility and Factors Affecting It: An Empirical Evidence from the Indonesian Capital Market," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(1), pages 239-253.
  93. Adhikari, Ajay & Emerson, David & Gouldman, Andrea & Tondkar, Rasoul, 2015. "An examination of corporate social disclosures of multinational corporations: A cross-national investigation," Advances in accounting, Elsevier, vol. 31(1), pages 100-106.
  94. Sepideh Parsa & Reza Kouhy, 2008. "Social Reporting by Companies Listed on the Alternative Investment Market," Journal of Business Ethics, Springer, vol. 79(3), pages 345-360, May.
  95. Salma Damak-Ayadi, 2006. "Analyse des facteurs explicatifs de la publication des rapports sociétaux en France," Post-Print halshs-00154184, HAL.
  96. Muttakin, Mohammad Badrul & Khan, Arifur, 2014. "Determinants of corporate social disclosure: Empirical evidence from Bangladesh," Advances in accounting, Elsevier, vol. 30(1), pages 168-175.
  97. Vanessa Magness, 2006. "Strategic posture, financial performance and environmental disclosure: An empirical test of legitimacy theory," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 19(4), pages 540-563, July.
  98. Chiara Mio, 2013. "Materiality from financial towards non-financial reporting," Working Papers 19, Department of Management, Università Ca' Foscari Venezia.
  99. María del Mar Miras-Rodríguez & Roberto Di Pietra, 2018. "Corporate Governance mechanisms as drivers that enhance the credibility and usefulness of CSR disclosure," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 22(3), pages 565-588, September.
  100. Rohaida Abdul Latif & Nurul Huda Yahya & Kamarun Nisham Taufil Mohd & Hasnah Kamardin & Arifatul Husna Mohd Ariffin, 2020. "The Influence of Board Diversity on Environmental Disclosures and Sustainability Performance in Malaysia," International Journal of Energy Economics and Policy, Econjournals, vol. 10(5), pages 287-296.
  101. Rodríguez-Ariza, Lázaro & Frías Aceituno, José V. & García Rubio, Raquel, 2014. "El consejo de administración y las memorias de sostenibilidad," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 17(1), pages 5-16.
  102. Bikram Chatterjee & Monir Zaman Mir, 2008. "The current status of environmental reporting by Indian companies," Managerial Auditing Journal, Emerald Group Publishing, vol. 23(6), pages 609-629, June.
  103. Carlos Larrinaga-Gonzélez & Vincente Pérez-Chamorro, 2008. "Sustainability Accounting and Accountability in Public Water Companies," Public Money & Management, Taylor & Francis Journals, vol. 28(6), pages 337-343, December.
  104. Paul Olabode AREMU & Folajimi Festus ADEGBIE, 2024. "Environmental Conservation Costs and Sustainable Business Growth in Listed Oil and Gas Companies in Nigeria," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 8(2), pages 1484-1501, February.
  105. Florence Depoers & Tiphaine Jérôme, 2017. "Environmental expenditure disclosure strategies in a regulated context [Stratégies de publication des dépenses environnementales dans un cadre réglementaire]," Post-Print hal-01576195, HAL.
  106. Jose‐Manuel Prado‐Lorenzo & Isabel Gallego‐Alvarez & Isabel M. Garcia‐Sanchez, 2009. "Stakeholder engagement and corporate social responsibility reporting: the ownership structure effect," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 16(2), pages 94-107, March.
  107. Waymond Rodgers & Mouza Al Habsi & George Gamble, 2019. "Sustainability and Firm Performance: A Review and Analysis Using Algorithmic Pathways in the Throughput Model," Sustainability, MDPI, vol. 11(14), pages 1-27, July.
  108. María del Mar Miras‐Rodríguez & Amalia Carrasco‐Gallego & Bernabé Escobar‐Pérez, 2015. "Has the CSR engagement of electrical companies had an effect on their performance? A closer look at the environment," Business Strategy and the Environment, Wiley Blackwell, vol. 24(8), pages 819-835, December.
  109. Isabel Ma García‐Sánchez, 2008. "Corporate social reporting: segmentation and characterization of Spanish companies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 15(4), pages 187-198, July.
  110. Emerald Edem Welbeck & Godfred Matthew Yaw Owusu & Rita Amoah Bekoe & John Amoah Kusi, 2017. "Determinants of environmental disclosures of listed firms in Ghana," International Journal of Corporate Social Responsibility, Springer, vol. 2(1), pages 1-12, December.
  111. Faisal Faisal & Erika Dwi Andiningtyas & Tarmizi Achmad & Haryanto Haryanto & Wahyu Meiranto, 2018. "The content and determinants of greenhouse gas emission disclosure: Evidence from Indonesian companies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(6), pages 1397-1406, November.
  112. José V. Frias‐Aceituno & Lázaro Rodríguez‐Ariza & Isabel M. Garcia‐Sánchez, 2014. "Explanatory Factors of Integrated Sustainability and Financial Reporting," Business Strategy and the Environment, Wiley Blackwell, vol. 23(1), pages 56-72, January.
  113. Akrum Helfaya & Tantawy Moussa, 2017. "Do Board's Corporate Social Responsibility Strategy and Orientation Influence Environmental Sustainability Disclosure? UK Evidence," Business Strategy and the Environment, Wiley Blackwell, vol. 26(8), pages 1061-1077, December.
  114. Maria Baldini & Lorenzo Dal Maso & Giovanni Liberatore & Francesco Mazzi & Simone Terzani, 2018. "Role of Country- and Firm-Level Determinants in Environmental, Social, and Governance Disclosure," Journal of Business Ethics, Springer, vol. 150(1), pages 79-98, June.
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