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The Normativity and Legitimacy of CSR Disclosure: Evidence from France

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Cited by:

  1. Alexander Bergmann & Peter Posch, 2018. "Mandatory Sustainability Reporting in Germany: Does Size Matter?," Sustainability, MDPI, vol. 10(11), pages 1-20, October.
  2. 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.
  3. Nekhili, Mehdi & Nagati, Haithem & Chtioui, Tawhid & Rebolledo, Claudia, 2017. "Corporate social responsibility disclosure and market value: Family versus nonfamily firms," Journal of Business Research, Elsevier, vol. 77(C), pages 41-52.
  4. 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.
  5. Cristian Carini & Laura Rocca & Monica Veneziani & Claudio Teodori, 2018. "Ex-Ante Impact Assessment of Sustainability Information–The Directive 2014/95," Sustainability, MDPI, vol. 10(2), pages 1-24, February.
  6. Hamed, Ruba Subhi & Al-Shattarat, Basiem Khalil & Al-Shattarat, Wasim Khalil & Hussainey, Khaled, 2022. "The impact of introducing new regulations on the quality of CSR reporting: Evidence from the UK," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 46(C).
  7. Lee Roberts & Monomita Nandy & Abeer Hassan & Suman Lodh & Ahmed A. Elamer, 2022. "Corporate Accountability Towards Species Extinction Protection: Insights from Ecologically Forward-Thinking Companies," Journal of Business Ethics, Springer, vol. 178(3), pages 571-595, July.
  8. Ho-Tan-Phat Phan & Francesco De Luca & Lea Iaia, 2020. "The “Walk” towards the UN Sustainable Development Goals: Does Mandated “Talk” through NonFinancial Disclosure Affect Companies’ Financial Performance?," Sustainability, MDPI, vol. 12(6), pages 1-20, March.
  9. Claudio Vitari & Isabelle Bourdon & Florence Rodhain, 2017. "Les systèmes de communication Internet des entreprises du CAC40 : une étude longitudinale (2007-2015)," Post-Print halshs-01923267, HAL.
  10. Łukasz Matuszak & Ewa Różańska, 2017. "CSR Disclosure in Polish-Listed Companies in the Light of Directive 2014/95/EU Requirements: Empirical Evidence," Sustainability, MDPI, vol. 9(12), pages 1-18, December.
  11. Cho, Charles H. & Senn, Juliette & Sobkowiak, Madlen, 2022. "Sustainability at stake during COVID-19: Exploring the role of accounting in addressing environmental crises," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 82(C).
  12. Simone Pizzi & Francesco Rosati & Andrea Venturelli, 2021. "The determinants of business contribution to the 2030 Agenda: Introducing the SDG Reporting Score," Business Strategy and the Environment, Wiley Blackwell, vol. 30(1), pages 404-421, January.
  13. Cristian R. Loza Adaui, 2020. "Sustainability Reporting Quality of Peruvian Listed Companies and the Impact of Regulatory Requirements of Sustainability Disclosures," Sustainability, MDPI, vol. 12(3), pages 1-22, February.
  14. Ayman Issa & Mohammad A. A. Zaid & Jalal Rajeh Hanaysha, 2022. "Exploring the relationship between female director's profile and sustainability performance: Evidence from the Middle East," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 43(6), pages 1980-2002, September.
  15. Raghda Abdellatif Abdelkhalik Elsayed, 2023. "Exploring the financial consequences of biodiversity disclosure: how does biodiversity disclosure affect firms' financial performance?," Future Business Journal, Springer, vol. 9(1), pages 1-18, December.
  16. Elisabeth Albertini, 2018. "Integrated reporting in France: a failure of reducing the information asymmetries about sustainability," Post-Print hal-02148574, HAL.
  17. Andrea Venturelli & Fabio Caputo & Simona Cosma & Rossella Leopizzi & Simone Pizzi, 2017. "Directive 2014/95/EU: Are Italian Companies Already Compliant?," Sustainability, MDPI, vol. 9(8), pages 1-19, August.
  18. Michael S Lin & Yeasun K Chung, 2019. "Understanding the impacts of corporate social responsibility and brand attributes on brand equity in the restaurant industry," Tourism Economics, , vol. 25(4), pages 639-658, June.
  19. Lee Roberts & Abeer Hassan & Ahmed Elamer & Monomita Nandy, 2021. "Biodiversity and extinction accounting for sustainable development: A systematic literature review and future research directions," Business Strategy and the Environment, Wiley Blackwell, vol. 30(1), pages 705-720, January.
  20. Bongsug (Kevin) Chae & Eunhye (Olivia) Park, 2018. "Corporate Social Responsibility (CSR): A Survey of Topics and Trends Using Twitter Data and Topic Modeling," Sustainability, MDPI, vol. 10(7), pages 1-20, June.
  21. Charles H. Cho & Jonathan Maurice & Emmanuelle Nègre & Marie-Anne Verdier, 2016. "Is environmental disclosure good for the environment? A meta-analysis and research agenda," Post-Print halshs-01369422, HAL.
  22. Habib Zaman Khan & Muhammad Nurul Houqe & Ielemia K Ielemia, 2023. "Organic versus cosmetic efforts of the quality of carbon reporting by top New Zealand firms. Does market reward or penalise?," Business Strategy and the Environment, Wiley Blackwell, vol. 32(1), pages 686-703, January.
  23. Anne Michaels & Michael Grüning, 2016. "Glaubwürdigkeit von CSR-Konzepten – Die Einflüsse von CSR-Publizität und Corporate Identity auf CSR-Reputation," NachhaltigkeitsManagementForum | Sustainability Management Forum, Springer, vol. 24(2), pages 179-193, November.
  24. Michel Coulmont & Sylvie Berthelot & Vincent Gagné, 2022. "Sustainability performance indicator trends: a Canadian industry-based analysis," International Journal of Corporate Social Responsibility, Springer, vol. 7(1), pages 1-17, December.
  25. Fabio Caputo & Rossella Leopizzi & Simone Pizzi & Virginia Milone, 2019. "The Non-Financial Reporting Harmonization in Europe: Evolutionary Pathways Related to the Transposition of the Directive 95/2014/EU within the Italian Context," Sustainability, MDPI, vol. 12(1), pages 1-13, December.
  26. Rachel N. Birkey & Ronald P. Guidry & Mohammad Azizul Islam & Dennis M. Patten, 2018. "Mandated Social Disclosure: An Analysis of the Response to the California Transparency in Supply Chains Act of 2010," Journal of Business Ethics, Springer, vol. 152(3), pages 827-841, October.
  27. Sabrina Spallini & Virginia Milone & Antonio Nisio & Patrizia Romanazzi, 2021. "The Dimension of Sustainability: A Comparative Analysis of Broadness of Information in Italian Companies," Sustainability, MDPI, vol. 13(3), pages 1-22, January.
  28. Agustina, Lidya, 2021. "Does financial performance moderate the effect of CEO characteristics and stakeholder influence on corporate social responsibility in Indonesia?," Technium Business and Management, Technium Science, vol. 2(1), pages 13-29.
  29. 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.
  30. Claudio Vitari & Isabelle Bourdon & Florence Rodhain, 2017. "Les systèmes de communication Internet des entreprises du CAC40 : une étude longitudinale (2007-2015)," Grenoble Ecole de Management (Post-Print) halshs-01923267, HAL.
  31. Chiara Mio & Marco Fasan & Carlo Marcon & Silvia Panfilo, 2020. "The predictive ability of legitimacy and agency theory after the implementation of the EU directive on non‐financial information," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(6), pages 2465-2476, November.
  32. Elisabeth Albertini, 2019. "Integrated reporting: an exploratory study of French companies," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 23(2), pages 513-535, June.
  33. 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.
  34. - Rahmawati & Auliarahmi Ariesta & I Ketut Patra, 2016. "Analysis of Social Responsibility Implementation Plan to Profitability Companies in Bank Syariah Mandiri," Journal of Economics and Behavioral Studies, AMH International, vol. 8(2), pages 6-12.
  35. 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.
  36. Albertina Paula Monteiro & Francisco Barbosa & Amélia Ferreira da Silva & Catarina Cepêda, 2023. "Industry and performance in the Portuguese listed companies: the mediating role of the environmental information disclosure," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 10(4), pages 372-389, June.
  37. Waris Ali & Jeffrey Wilson & Muhammad Husnain, 2022. "Determinants/Motivations of Corporate Social Responsibility Disclosure in Developing Economies: A Survey of the Extant Literature," Sustainability, MDPI, vol. 14(6), pages 1-26, March.
  38. Waris Ali & Maha Faisal Alsayegh & Zubair Ahmad & Zeeshan Mahmood & Javed Iqbal, 2018. "The Relationship between Social Visibility and CSR Disclosure," Sustainability, MDPI, vol. 10(3), pages 1-32, March.
  39. Majid Khan & James C. Lockhart & Ralph J. Bathurst, 2018. "Institutional impacts on corporate social responsibility: a comparative analysis of New Zealand and Pakistan," International Journal of Corporate Social Responsibility, Springer, vol. 3(1), pages 1-13, December.
  40. Stefania Veltri & Elena Cristiano & Olga Ferraro, 2023. "Examining the quality of the consolidated mandatory non‐financial statements of a cooperative banking group: A longitudinal analysis," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(4), pages 1573-1587, July.
  41. repec:thr:techub:v:2:y:2021:i:1:p:13-29 is not listed on IDEAS
  42. Le Bot, Corentin & Perrigot, Rozenn & Déjean, Frédérique & Oxibar, Bruno, 2022. "Corporate Social Responsibility in franchise chains: Specificities, insights from French franchise chains’ CSD, and avenues for future research," Journal of Retailing and Consumer Services, Elsevier, vol. 66(C).
  43. Rainer Lueg, 2022. "Constructs for Assessing Integrated Reports—Testing the Predictive Validity of a Taxonomy for Organization Size, Industry, and Performance," Sustainability, MDPI, vol. 14(12), pages 1-13, June.
  44. Mounia Boulhaga & Abdelfettah Bouri & Ahmed A. Elamer & Bassam A. Ibrahim, 2023. "Environmental, social and governance ratings and firm performance: The moderating role of internal control quality," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(1), pages 134-145, January.
  45. Rania Beji & Ouidad Yousfi & Nadia Loukil & Abdelwahed Omri, 2021. "Board Diversity and Corporate Social Responsibility: Empirical Evidence from France," Journal of Business Ethics, Springer, vol. 173(1), pages 133-155, September.
  46. Jiwon Yang & Jay Hyuk Rhee, 2020. "CSR disclosure against boycotts: evidence from Korea," Asian Business & Management, Palgrave Macmillan, vol. 19(3), pages 311-343, July.
  47. Angus W. H. Yip & William Y. P. Yu, 2023. "The Quality of Environmental KPI Disclosure in ESG Reporting for SMEs in Hong Kong," Sustainability, MDPI, vol. 15(4), pages 1-26, February.
  48. Mark Christensen & Geoffrey Lamberton, 2022. "Accounting for Animal Welfare: Addressing Epistemic Vices During Live Sheep Export Voyages," Journal of Business Ethics, Springer, vol. 180(1), pages 35-56, September.
  49. Igor Álvarez-Etxeberria & Miguel Marco-Fondevila & Constancio Zamora-Ramírez, 2023. "Non-Financial Disclosure: Isomorphism Effect in the Face of New Regulation," Sustainability, MDPI, vol. 15(11), pages 1-22, May.
  50. Leanne Johnstone, 2018. "Environmental management decisions in CSR‐based accounting research," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(6), pages 1212-1222, November.
  51. Nicolas Garcia‐Torea & Belen Fernandez‐Feijoo & Marta De La Cuesta, 2020. "CSR reporting communication: Defective reporting models or misapplication?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(2), pages 952-968, March.
  52. Ornella Papaluca & Mauro Sciarelli & Mario Tani, 2020. "Ethical Branding in the Modern Retail: A Comparison of Italy and UK Ethical Coffee Branding Strategies," International Journal of Marketing Studies, Canadian Center of Science and Education, vol. 12(1), pages 1-1, March.
  53. Jeanne Amar & Samira Demaria & Sandra Rigot, 2020. "Enhancing Financial Transparency to Mitigate Climate Change: Towards a Climate Risks and Opportunities Reporting Index," GREDEG Working Papers 2020-52, Groupe de REcherche en Droit, Economie, Gestion (GREDEG CNRS), Université Côte d'Azur, France.
  54. Selena Aureli & Mara Del Baldo & Rosa Lombardi & Fabio Nappo, 2020. "Nonfinancial reporting regulation and challenges in sustainability disclosure and corporate governance practices," Business Strategy and the Environment, Wiley Blackwell, vol. 29(6), pages 2392-2403, September.
  55. Mohamed Chelli & Sylvain Durocher & Anne Fortin, 2018. "Normativity in Environmental Reporting: A Comparison of Three Regimes," Journal of Business Ethics, Springer, vol. 149(2), pages 285-311, May.
  56. Muhammad Azizul Islam & Chris J. Van Staden, 2022. "Modern Slavery Disclosure Regulation and Global Supply Chains: Insights from Stakeholder Narratives on the UK Modern Slavery Act," Journal of Business Ethics, Springer, vol. 180(2), pages 455-479, October.
  57. Iram Hasan & Shveta Singh & Smita Kashiramka, 2022. "Does corporate social responsibility disclosure impact firm performance? An industry-wise analysis of Indian firms," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 24(8), pages 10141-10181, August.
  58. Hao Yang & Laura Le Luo & Asit Bhattacharyya, 2021. "Mandatory Environmental Reporting in Australia: An In‐depth Analysis of Quantity and Quality," Abacus, Accounting Foundation, University of Sydney, vol. 57(4), pages 737-779, December.
  59. Samira Demaria & Sandra Rigot, 2021. "Corporate environmental reporting: Are French firms compliant with the Task Force on Climate Financial Disclosures' recommendations?," Business Strategy and the Environment, Wiley Blackwell, vol. 30(1), pages 721-738, January.
  60. Bruce Pinnington & Amy Benstead & Joanne Meehan, 2023. "Transparency in Supply Chains (TISC): Assessing and Improving the Quality of Modern Slavery Statements," Journal of Business Ethics, Springer, vol. 182(3), pages 619-636, January.
  61. Anna Lucia Muserra & Marco Papa & Francesco Grimaldi, 2020. "Sustainable Development and the European Union Policy on Non‐Financial Information: An Italian Empirical Analysis," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(1), pages 22-31, January.
  62. Jian Liang & Ameeta Jain & Hao Wu, 2021. "Does Corporate Social Responsibility Vary by Real Estate Asset Types? Evidence from Real Estate Investment Trusts," Sustainability, MDPI, vol. 13(22), pages 1-18, November.
  63. Katharina Hombach & Thorsten Sellhorn, 2019. "Shaping Corporate Actions Through Targeted Transparency Regulation: A Framework and Review of Extant Evidence," Schmalenbach Business Review, Springer;Schmalenbach-Gesellschaft, vol. 71(2), pages 137-168, May.
  64. Mallika Tamvada, 2020. "Corporate social responsibility and accountability: a new theoretical foundation for regulating CSR," International Journal of Corporate Social Responsibility, Springer, vol. 5(1), pages 1-14, December.
  65. Peggy M. L. Ng & Tai Ming Wut & Kam Kong Lit & Cherry T. Y. Cheung, 2022. "Drivers of corporate social responsibility and firm performance for sustainable development—An institutional theory approach," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(4), pages 871-886, July.
  66. Nataša Verk & Urša Golob & Klement Podnar, 2021. "A Dynamic Review of the Emergence of Corporate Social Responsibility Communication," Journal of Business Ethics, Springer, vol. 168(3), pages 491-515, January.
  67. Pankaj C. Patel & Mike G. Tsionas & Maria João Guedes, 2022. "Benford's law, small business financial reporting, and survival," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 43(8), pages 3301-3315, December.
  68. Samira Demaria & Sandra Rigot, 2020. "Taking on Board the Long-term Horizon in Financial and Accounting Literature," GREDEG Working Papers 2020-01, Groupe de REcherche en Droit, Economie, Gestion (GREDEG CNRS), Université Côte d'Azur, France.
  69. Andrea Vacca & Antonio Iazzi & Demetris Vrontis & Monica Fait, 2020. "The Role of Gender Diversity on Tax Aggressiveness and Corporate Social Responsibility: Evidence from Italian Listed Companies," Sustainability, MDPI, vol. 12(5), pages 1-14, March.
  70. Abubakr Saeed & Muhammad Saad Baloch & Hammad Riaz, 2022. "Global Insights on TMT Gender Diversity in Controversial Industries: A Legitimacy Perspective," Journal of Business Ethics, Springer, vol. 179(3), pages 711-731, September.
  71. Campa, Domenico & Zijlmans, Evy Wilhelmina Anna, 2019. "Corporate social responsibility recognition and support for the arts: Evidence from European financial institutions," European Management Journal, Elsevier, vol. 37(6), pages 818-827.
  72. Abeer Mohamed Hassan & Lee Roberts & Jill Atkins, 2020. "Exploring factors relating to extinction disclosures: What motivates companies to report on biodiversity and species protection?," Business Strategy and the Environment, Wiley Blackwell, vol. 29(3), pages 1419-1436, March.
  73. Susanne Arvidsson & John Dumay, 2022. "Corporate ESG reporting quantity, quality and performance: Where to now for environmental policy and practice?," Business Strategy and the Environment, Wiley Blackwell, vol. 31(3), pages 1091-1110, March.
  74. Samira Demaria & Sandra Rigot & Sylvain Borie, 2019. "A new measure of environmental reporting practice based on the recommendations of the Task Force on Climate-related Financial Disclosures," Post-Print halshs-02407136, HAL.
  75. Katrin Hummel & Peter Rötzel, 2019. "Mandating the Sustainability Disclosure in Annual Reports—Evidence from the United Kingdom," Schmalenbach Business Review, Springer;Schmalenbach-Gesellschaft, vol. 71(2), pages 205-247, May.
  76. Klarissa Lueg & Rainer Lueg, 2021. "Deconstructing corporate sustainability narratives: A taxonomy for critical assessment of integrated reporting types," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(6), pages 1785-1800, November.
  77. Jean-Michel Sahut & Marta Peris-Ortiz & Frédéric Teulon, 2019. "Corporate social responsibility and governance," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 23(4), pages 901-912, December.
  78. Simona Cosma & Rossella Leopizzi & Simone Pizzi & Mario Turco, 2021. "The stakeholder engagement in the European banks: Regulation versus governance. What changes after the NF directive?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(3), pages 1091-1103, May.
  79. Nadia Elouaer & Rida Waheed & Suleman Sarwar & Ghazala Aziz, 2022. "Does Gender Diversity and Experience Moderate the Impact of Tax Aggressiveness on Corporate Social Responsibility: A Study of UAE Listed Companies," Sustainability, MDPI, vol. 14(21), pages 1-13, November.
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