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W(h)ither Ecology? The Triple Bottom Line, the Global Reporting Initiative, and Corporate Sustainability Reporting

Citations

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Cited by:

  1. Raphaëlle Stewart & Peter Fantke & Anders Bjørn & Mikołaj Owsianiak & Christine Molin & Michael Zwicky Hauschild & Alexis Laurent, 2018. "Life cycle assessment in corporate sustainability reporting: Global, regional, sectoral, and company‐level trends," Business Strategy and the Environment, Wiley Blackwell, vol. 27(8), pages 1751-1764, December.
  2. Qamar Farooq & Xuan Liu & Peihua Fu & Yunhong Hao, 2020. "Volunteering sustainability: An advancement in corporate social responsibility conceptualization," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(6), pages 2450-2464, November.
  3. Mia Kaspersen & Thomas Riise Johansen, 2016. "Changing Social and Environmental Reporting Systems," Journal of Business Ethics, Springer, vol. 135(4), pages 731-749, June.
  4. de Villiers, Charl & Sharma, Umesh, 2020. "A critical reflection on the future of financial, intellectual capital, sustainability and integrated reporting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 70(C).
  5. Fábio Albuquerque & Ana Isabel Dias & Alexandra Domingos, 2023. "The Students’ Intrinsic Motivation for Learning Non-Financial Information Matters from Their Self-Identification as Global Citizens," Sustainability, MDPI, vol. 15(10), pages 1-19, May.
  6. Richard Slack & Ioannis Tsalavoutas, 2018. "Integrated reporting decision usefulness: Mainstream equity market views," Accounting Forum, Taylor & Francis Journals, vol. 42(2), pages 184-198, June.
  7. Michelon, Giovanna & Pilonato, Silvia & Ricceri, Federica, 2015. "CSR reporting practices and the quality of disclosure: An empirical analysis," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 33(C), pages 59-78.
  8. Cho, Charles H. & Laine, Matias & Roberts, Robin W. & Rodrigue, Michelle, 2015. "Organized hypocrisy, organizational façades, and sustainability reporting," Accounting, Organizations and Society, Elsevier, vol. 40(C), pages 78-94.
  9. Leona Aimée Henry & Tine Buyl & Rob J.G. Jansen, 2019. "Leading corporate sustainability: The role of top management team composition for triple bottom line performance," Business Strategy and the Environment, Wiley Blackwell, vol. 28(1), pages 173-184, January.
  10. Bianca Alves Almeida Machado & Lívia Cristina Pinto Dias & Alberto Fonseca, 2021. "Transparency of materiality analysis in GRI‐based sustainability reports," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(2), pages 570-580, March.
  11. Simon Segal & James Guthrie & Johannes Dumay, 2021. "Stakeholder and merger and acquisition research: a structured literature review," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(2), pages 2935-2964, June.
  12. George, Sendirella & Brown, Judy & Dillard, Jesse, 2023. "Social movement activists’ conceptions of political action and counter-accounting through a critical dialogic accounting and accountability lens," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 91(C).
  13. Vittoria Loviscek, 2021. "Triple Bottom Line toward a Holistic Framework for Sustainability: A Systematic Review," RAC - Revista de Administração Contemporânea (Journal of Contemporary Administration), ANPAD - Associação Nacional de Pós-Graduação e Pesquisa em Administração, vol. 25(3), pages 200017-2000.
  14. Ozgur Isil & Michael T. Hernke, 2017. "The Triple Bottom Line: A Critical Review from a Transdisciplinary Perspective," Business Strategy and the Environment, Wiley Blackwell, vol. 26(8), pages 1235-1251, December.
  15. Merriam Haffar & Cory Searcy, 2018. "Target‐setting for ecological resilience: Are companies setting environmental sustainability targets in line with planetary thresholds?," Business Strategy and the Environment, Wiley Blackwell, vol. 27(7), pages 1079-1092, November.
  16. Cuckston, Thomas, 2018. "Creating financial value for tropical forests by disentangling people from nature," Accounting forum, Elsevier, vol. 42(3), pages 219-234.
  17. Desirée Knoppen & Louise Knight, 2022. "Pursuing sustainability advantage: The dynamic capabilities of born sustainable firms," Business Strategy and the Environment, Wiley Blackwell, vol. 31(4), pages 1789-1813, May.
  18. Stefania Veltri & Antonella Silvestri, 2020. "The value relevance of corporate financial and nonfinancial information provided by the integrated report: A systematic review," Business Strategy and the Environment, Wiley Blackwell, vol. 29(8), pages 3038-3054, December.
  19. Schepis, Daniel, 2020. "Understanding Indigenous Reconciliation Action Plans from a corporate social responsibility perspective," Resources Policy, Elsevier, vol. 69(C).
  20. Patricia Elgoibar & Elio Shijaku, 2022. "Bringing the Social Back into Sustainability: Why Integrative Negotiation Matters," Sustainability, MDPI, vol. 14(11), pages 1-12, May.
  21. Marie Connolly & Jérôme Dupras & Charles Séguin, 2016. "An economic perspective on rock concerts and climate change: Should carbon offsets compensating emissions be included in the ticket price?," Journal of Cultural Economics, Springer;The Association for Cultural Economics International, vol. 40(1), pages 101-126, February.
  22. Elisabete Nogueira & Sofia Gomes & João M. Lopes, 2023. "Triple Bottom Line, Sustainability, and Economic Development: What Binds Them Together? A Bibliometric Approach," Sustainability, MDPI, vol. 15(8), pages 1-17, April.
  23. Mohammed S. Y. Omran & Mohammad A. A. Zaid & Aladdin Dwekat, 2021. "The relationship between integrated reporting and corporate environmental performance: A green trial," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(1), pages 427-445, January.
  24. Inten Meutia & Shelly F. Kartasari & Zulnaidi Yaacob, 2022. "Stakeholder or Legitimacy Theory? The Rationale behind a Company’s Materiality Analysis: Evidence from Indonesia," Sustainability, MDPI, vol. 14(13), pages 1-20, June.
  25. Ioana Filipas & François Marmier & Nathalie Picard, 2024. "A Framework For Analysing Sustainability Trade-Offs. Focus At Company Level," Working Papers of BETA 2024-04, Bureau d'Economie Théorique et Appliquée, UDS, Strasbourg.
  26. Ralph Adler & Mansi Mansi & Rakesh Pandey, 2022. "Accounting for waste management: a study of the reporting practices of the top listed Indian companies," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(2), pages 2401-2437, June.
  27. 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.
  28. Roslender, Robin & Nielsen, Christian, 2021. "Accounting for the value expectations of customers: Re-imagining the Integrated Reporting initiative," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 81(C).
  29. Maria Cristina Yunes & Zimbábwe Osório-Santos & Marina A. G. von Keyserlingk & Maria José Hötzel, 2021. "Gene Editing for Improved Animal Welfare and Production Traits in Cattle: Will This Technology Be Embraced or Rejected by the Public?," Sustainability, MDPI, vol. 13(9), pages 1-20, April.
  30. Olha Luhova & Tetiana Pisochenko, 2021. "Formation Of Integrated Reporting In The Context Of Sustainable Development," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 7(2).
  31. Maretno Harjoto & Hoje Jo, 2015. "Legal vs. Normative CSR: Differential Impact on Analyst Dispersion, Stock Return Volatility, Cost of Capital, and Firm Value," Journal of Business Ethics, Springer, vol. 128(1), pages 1-20, April.
  32. Domenico Morrone & Angeloantonio Russo & Donato Calace, 2015. "Family Firms’ CSR Actions: the Case of Barilla," International Conference on Marketing and Business Development Journal, The Bucharest University of Economic Studies, vol. 1(1), pages 366-376, July.
  33. Maria Federica Izzo & Alberto Dello Strologo & Fabrizio Granà, 2020. "Learning from the Best: New Challenges and Trends in IR Reporters’ Disclosure and the Role of SDGs," Sustainability, MDPI, vol. 12(14), pages 1-22, July.
  34. Anselm Schneider, 2015. "Reflexivity in Sustainability Accounting and Management: Transcending the Economic Focus of Corporate Sustainability," Journal of Business Ethics, Springer, vol. 127(3), pages 525-536, March.
  35. 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.
  36. Jukka Mähönen, 2020. "Comprehensive Approach to Relevant and Reliable Reporting in Europe: A Dream Impossible?," Sustainability, MDPI, vol. 12(13), pages 1-38, June.
  37. Prince Amoah & Gabriel Eweje, 2021. "Impact mitigation or ecological restoration? Examining the environmental sustainability practices of multinational mining companies," Business Strategy and the Environment, Wiley Blackwell, vol. 30(1), pages 551-565, January.
  38. Sofwan Farisyi & Mochammad Al Musadieq & Hamidah Nayati Utami & Cacik Rut Damayanti, 2022. "A Systematic Literature Review: Determinants of Sustainability Reporting in Developing Countries," Sustainability, MDPI, vol. 14(16), pages 1-18, August.
  39. Stefan Schaltegger & Roger Burritt, 2018. "Business Cases and Corporate Engagement with Sustainability: Differentiating Ethical Motivations," Journal of Business Ethics, Springer, vol. 147(2), pages 241-259, January.
  40. Yunjeong Kim & Kyung Wha Oh, 2020. "Which Consumer Associations Can Build a Sustainable Fashion Brand Image? Evidence from Fast Fashion Brands," Sustainability, MDPI, vol. 12(5), pages 1-16, February.
  41. Journeault, Marc & Levant, Yves & Picard, Claire-France, 2021. "Sustainability performance reporting: A technocratic shadowing and silencing," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 74(C).
  42. Jay Whitehead, 2017. "Prioritizing Sustainability Indicators: Using Materiality Analysis to Guide Sustainability Assessment and Strategy," Business Strategy and the Environment, Wiley Blackwell, vol. 26(3), pages 399-412, March.
  43. Chaidali, Panagioula (Penny) & Jones, Michael John, 2017. "It’s a matter of trust: Exploring the perceptions of Integrated Reporting preparers," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 48(C), pages 1-20.
  44. Jimin Shim & Joonho Moon & Won Seok Lee & Namho Chung, 2021. "The Impact of CSR on Corporate Value of Restaurant Businesses Using Triple Bottom Line Theory," Sustainability, MDPI, vol. 13(4), pages 1-14, February.
  45. Ioana Dorin & Ioan Rosca & Dana Andreea Costea & Cornel Suciu, 2020. "Integrated Reporting for Public Sector in EU. A case study," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 6(1), pages 121-126, March.
  46. Taryn De Mendonca & Yan Zhou, 2020. "When companies improve the sustainability of the natural environment: A study of large U.S. companies," Business Strategy and the Environment, Wiley Blackwell, vol. 29(3), pages 801-811, March.
  47. 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.
  48. 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.
  49. Annalisa Baldissera, 2023. "Sustainability reporting in banks: History of studies and a conceptual framework for thinking about the future by learning from the past," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(5), pages 2385-2405, September.
  50. Eniko Kovacs & Maria-Alexandra Hoaghia & Lacrimioara Senila & Daniela Alexandra Scurtu & Diana Elena Dumitras & Cecilia Roman, 2020. "Sustainability Problematization and Modeling Opportunities," Sustainability, MDPI, vol. 12(23), pages 1-26, December.
  51. Fabricio Carlos Schmidt & Roselaine Ruviaro Zanini & André Luis Korzenowski & Reno Schmidt Junior & Karl Benchimol Xavier do Nascimento, 2018. "Evaluation of Sustainability Practices in Small and Medium-Sized Manufacturing Enterprises in Southern Brazil," Sustainability, MDPI, vol. 10(7), pages 1-11, July.
  52. Reza Kiani Mavi & Denise Gengatharen & Neda Kiani Mavi & Richard Hughes & Alistair Campbell & Ross Yates, 2021. "Sustainability in Construction Projects: A Systematic Literature Review," Sustainability, MDPI, vol. 13(4), pages 1-24, February.
  53. Thaís Vieira Nunhes & Merce Bernardo & Otávio José de Oliveira, 2020. "Rethinking the Way of Doing Business: A Reframe of Management Structures for Developing Corporate Sustainability," Sustainability, MDPI, vol. 12(3), pages 1-32, February.
  54. Vinnari, Eija & Dillard, Jesse, 2016. "(ANT)agonistics: Pluralistic politicization of, and by, accounting and its technologies," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 39(C), pages 25-44.
  55. Dirk H. R. Spennemann, 2021. "Groundwater, Graves and Golf: Layers of Heritage Tourism on a Fiji Resort Island," Sustainability, MDPI, vol. 13(11), pages 1-20, May.
  56. Francesco Badia & Grazia Dicuonzo & Saverio Petruzzelli & Vittorio Dell’Atti, 2019. "Integrated reporting in action: mobilizing intellectual capital to improve management and governance practices," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 23(2), pages 299-320, June.
  57. 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.
  58. Kishore Kumar & Ajai Prakash, 2020. "Managing sustainability in banking: extent of sustainable banking adaptations of banking sector in India," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 22(6), pages 5199-5217, August.
  59. Aarti Singh & Sushil & Samarjit Kar & Dragan Pamucar, 2019. "Stakeholder Role for Developing a Conceptual Framework of Sustainability in Organization," Sustainability, MDPI, vol. 11(1), pages 1-16, January.
  60. Barry Ness, 2018. "Beyond the Pale (Ale): An Exploration of the Sustainability Priorities and Innovative Measures in the Craft Beer Sector," Sustainability, MDPI, vol. 10(11), pages 1-12, November.
  61. Michele Galeotti & Rosa Lombardi & Paola Paoloni & Fabiana Roberto, 2022. "Big data and sustainability reports: The current approach to non-accounting data management," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2022(2 Suppl.), pages 95-116.
  62. Bebbington, Jan & Schneider, Thomas & Stevenson, Lorna & Fox, Alison, 2020. "Fossil fuel reserves and resources reporting and unburnable carbon: Investigating conflicting accounts," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 66(C).
  63. Mähönen Jukka, 2020. "Integrated Reporting and Sustainable Corporate Governance from European Perspective," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 10(2), pages 1-40, July.
  64. Corinne Ollier Bessieux & Emmanuelle Negre & Marie-Anne Verdier, 2022. "Moving from Accounting for People to Accounting with People: A Critical Analysis of the Literature and Avenues for Research," Post-Print hal-03889478, HAL.
  65. Else, Tim & Choudhary, Sonal & Genovese, Andrea, 2022. "Uncovering sustainability storylines from dairy supply chain discourse," Journal of Business Research, Elsevier, vol. 142(C), pages 858-874.
  66. Hyun-Duck Kim, 2021. "Analyzing Sustainability Reports of Global, Public Corporations by Industrial Sectors and National Origins," Sustainability, MDPI, vol. 13(9), pages 1-14, May.
  67. Fayez A. Elayan & Jingyu Li & Zhefeng Frank Liu & Thomas O. Meyer & Sandra Felton, 2016. "Changes in the Covalence Ethical Quote, Financial Performance and Financial Reporting Quality," Journal of Business Ethics, Springer, vol. 134(3), pages 369-395, March.
  68. Federico Barnabè & Maria Cleofe Giorgino & Martin Kunc, 2019. "Visualizing and managing value creation through integrated reporting practices: a dynamic resource-based perspective," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 23(2), pages 537-575, June.
  69. Alessandro Lai & Gaia Melloni & Riccardo Stacchezzini, 2016. "Corporate Sustainable Development: is ‘Integrated Reporting’ a Legitimation Strategy?," Business Strategy and the Environment, Wiley Blackwell, vol. 25(3), pages 165-177, March.
  70. Shahzad Uddin & Javed Siddiqui & Muhammad Azizul Islam, 2018. "Corporate Social Responsibility Disclosures, Traditionalism and Politics: A Story from a Traditional Setting," Journal of Business Ethics, Springer, vol. 151(2), pages 409-428, August.
  71. Melea Press, 2021. "Developing a strong sustainability research program in marketing," AMS Review, Springer;Academy of Marketing Science, vol. 11(1), pages 96-114, June.
  72. Tweedie, Dale, 2018. "After Habermas: Applying Axel Honneth’s critical theory in accounting research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 57(C), pages 39-55.
  73. Paúl Sarango-Lalangui & José Álvarez-García & María De la Cruz Del Río-Rama, 2018. "Sustainable Practices in Small and Medium-Sized Enterprises in Ecuador," Sustainability, MDPI, vol. 10(6), pages 1-15, June.
  74. Thaís Vieira Nunhes & Enzo Viviani Garcia & Maximilian Espuny & Vitor Homem de Mello Santos & Raine Isaksson & Otávio José de Oliveira, 2021. "Where to Go with Corporate Sustainability? Opening Paths for Sustainable Businesses through the Collaboration between Universities, Governments, and Organizations," Sustainability, MDPI, vol. 13(3), pages 1-31, January.
  75. Jennifer Martínez-Ferrero & Shantanu Banerjee & Isabel María García-Sánchez, 2016. "Corporate Social Responsibility as a Strategic Shield Against Costs of Earnings Management Practices," Journal of Business Ethics, Springer, vol. 133(2), pages 305-324, January.
  76. Passetti, Emilio & Rinaldi, Leonardo, 2020. "Micro-processes of justification and critique in a water sustainability controversy: Examining the establishment of moral legitimacy through accounting," The British Accounting Review, Elsevier, vol. 52(3).
  77. Ali Uyar & Simone Pizzi & Fabio Caputo & Cemil Kuzey & Abdullah S. Karaman, 2022. "Do shareholders reward or punish risky firms due to CSR reporting and assurance?," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 43(5), pages 1596-1620, July.
  78. M. P. Afanasiev & N. N. Shash, 2023. "New Information in Financial Disclosures Related to Sustainable Development in the Concept of ESG (Version IFRS)," Studies on Russian Economic Development, Springer, vol. 34(5), pages 696-703, October.
  79. Balluchi, Federica & Lazzini, Arianna & Torelli, Riccardo, 2020. "CSR and Greenwashing: A Matter of Perception in the Search of Legitimacy," OSF Preprints 5x6sy, Center for Open Science.
  80. Florian Lückenbach & Holger J. Schmidt & Jörg Henseler, 2023. "Building brand meaning in social entrepreneurship organizations: the social impact brand model," Journal of Brand Management, Palgrave Macmillan, vol. 30(3), pages 207-226, May.
  81. Tao Zhao & Jung-Mo Koo & Min-Jae Lee, 2022. "How Firms Can Improve Sustainable Performance on Belt and Road Initiative," Sustainability, MDPI, vol. 14(21), pages 1-14, October.
  82. Claire Veit & Wim Lambrechts & Lieven Quintens & Janjaap Semeijn, 2018. "The Impact of Sustainable Sourcing on Customer Perceptions: Association by Guilt from Scandals in Local vs. Offshore Sourcing Countries," Sustainability, MDPI, vol. 10(7), pages 1-18, July.
  83. Giuseppe Nicol? & Gianluca Zanellato & Francesca Manes-Rossi & Adriana Tiron-Tudor, 2019. "Beyond Financial Reporting. Integrated Reporting and its determinants: Evidence from the context of European state-owned enterprises," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2019(2), pages 43-72.
  84. Nancy E. Landrum & Brian Ohsowski, 2018. "Identifying Worldviews on Corporate Sustainability: A Content Analysis of Corporate Sustainability Reports," Business Strategy and the Environment, Wiley Blackwell, vol. 27(1), pages 128-151, January.
  85. Taryn De Mendonca & Yan Zhou, 2019. "What does targeting ecological sustainability mean for company financial performance?," Business Strategy and the Environment, Wiley Blackwell, vol. 28(8), pages 1583-1593, December.
  86. Miron Avidan & Dror Etzion & Joel Gehman, 2019. "Opaque transparency: How material affordances shape intermediary work," Regulation & Governance, John Wiley & Sons, vol. 13(2), pages 197-219, June.
  87. K. R. Murray & S. Boron, 2020. "The Necessary Paradigm Shift in Sustainable Business Practice Part 2: Beyond the Triple Bottom Line," Journal of Management and Sustainability, Canadian Center of Science and Education, vol. 9(1), pages 111-111, March.
  88. Passetti, Emilio & Cinquini, Lino & Marelli, Alessandro & Tenucci, Andrea, 2014. "Sustainability accounting in action: Lights and shadows in the Italian context," The British Accounting Review, Elsevier, vol. 46(3), pages 295-308.
  89. Sorola, Matthew, 2022. "Q methodology to conduct a critical study in accounting: A Q study on accountants’ perspectives of social and environmental reporting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 86(C).
  90. Sylwia Lorenc & Arkadiusz Kustra, 2021. "Distributing Enterprise Value to Stakeholders in the Range of Sustainable Development on the Basis of the Energy Industry in Poland," Sustainability, MDPI, vol. 13(4), pages 1-18, February.
  91. Francesco Rosati & Lourenço Galvão Diniz Faria, 2019. "Business contribution to the Sustainable Development Agenda: Organizational factors related to early adoption of SDG reporting," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(3), pages 588-597, May.
  92. Wei Qian & Carol Tilt & Dinithi Dissanayake & Sanjaya Kuruppu, 2020. "Motivations and impacts of sustainability reporting in the Indo‐Pacific region: Normative and instrumental stakeholder approaches," Business Strategy and the Environment, Wiley Blackwell, vol. 29(8), pages 3370-3384, December.
  93. Mark Fuller, 2022. "Wheat and chaff: the degree to which strategic management principles are integrated within corporate social responsibility reporting among large Canadian firms," International Journal of Corporate Social Responsibility, Springer, vol. 7(1), pages 1-17, December.
  94. Juan-Pierré Bruwer & Lindiwe Mabesele & Vincentia Benting & Joël Cloete & Chante Jacobs & Jade Marais & Kgosi-e-tsile Rabolao & Marianne Spangenberg, 2021. "The Theoretical Link Between Cash Flow Statement Usage and Decision Making In South African Small, Medium and Micro Enterprises," International Journal of Business Research and Management (IJBRM), Computer Science Journals (CSC Journals), vol. 12(4), pages 191-204, August.
  95. Daniel Kiel & Julian M. Müller & Christian Arnold & Kai-Ingo Voigt, 2017. "Sustainable Industrial Value Creation: Benefits And Challenges Of Industry 4.0," International Journal of Innovation Management (ijim), World Scientific Publishing Co. Pte. Ltd., vol. 21(08), pages 1-34, December.
  96. Štěpánka Hronová & Miroslav Špaček, 2021. "Sustainable HRM Practices in Corporate Reporting," Economies, MDPI, vol. 9(2), pages 1-34, May.
  97. Alex Osei-Kojo & Nathan Andrews, 2020. "A developmental paradox? The “dark forces” against corporate social responsibility in Ghana’s extractive industry," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 22(2), pages 1051-1071, February.
  98. Francesca Manes-Rossi & Adriana Tiron-Tudor & Giuseppe Nicolò & Gianluca Zanellato, 2018. "Ensuring More Sustainable Reporting in Europe Using Non-Financial Disclosure—De Facto and De Jure Evidence," Sustainability, MDPI, vol. 10(4), pages 1-20, April.
  99. Philipp Borgstedt & Ann-Marie Nienaber & Bernd Liesenkötter & Gerhard Schewe, 2019. "Legitimacy Strategies in Corporate Environmental Reporting: A Longitudinal Analysis of German DAX Companies’ Disclosed Objectives," Journal of Business Ethics, Springer, vol. 158(1), pages 177-200, August.
  100. Chiara Mio & Luciana Oranges Cezarino, 2023. "Competencies for Sustainable Development Goals Accounting: Educating public management for disclosure and reporting," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2023(2 Suppl.), pages 133-160.
  101. Christian Felber & Vanessa Campos & Joan R. Sanchis, 2019. "The Common Good Balance Sheet, an Adequate Tool to Capture Non-Financials?," Sustainability, MDPI, vol. 11(14), pages 1-23, July.
  102. S. Prakash Sethi & Terrence F. Martell & Mert Demir, 2017. "Enhancing the Role and Effectiveness of Corporate Social Responsibility (CSR) Reports: The Missing Element of Content Verification and Integrity Assurance," Journal of Business Ethics, Springer, vol. 144(1), pages 59-82, August.
  103. Ana T. Ejarque & Vanessa Campos, 2020. "Assessing the Economy for the Common Good Measurement Theory Ability to Integrate the SDGs into MSMEs," Sustainability, MDPI, vol. 12(24), pages 1-17, December.
  104. Shauhrat S. Chopra & Sachini Supunsala Senadheera & Pavani Dulanja Dissanayake & Piumi Amasha Withana & Rajeev Chib & Jay Hyuk Rhee & Yong Sik Ok, 2024. "Navigating the Challenges of Environmental, Social, and Governance (ESG) Reporting: The Path to Broader Sustainable Development," Sustainability, MDPI, vol. 16(2), pages 1-14, January.
  105. Akrum Helfaya & Amr Kotb & Rasha Hanafi, 2018. "Qur’anic Ethics for Environmental Responsibility: Implications for Business Practice," Journal of Business Ethics, Springer, vol. 150(4), pages 1105-1128, July.
  106. Perello-Marin, M Rosario & Rodríguez-Rodríguez, Raúl & Alfaro-Saiz, Juan-Jose, 2022. "Analysing GRI reports for the disclosure of SDG contribution in European car manufacturers," Technological Forecasting and Social Change, Elsevier, vol. 181(C).
  107. Henner Gimpel & Valerie Graf-Drasch & Alexander Kammerer & Maximilian Keller & Xinyi Zheng, 2020. "When does it pay off to integrate sustainability in the business model? – A game-theoretic analysis," Electronic Markets, Springer;IIM University of St. Gallen, vol. 30(4), pages 699-716, December.
  108. La Torre, Matteo & Dumay, John & Rea, Michele Antonio & Abhayawansa, Subhash, 2020. "A journey towards a safe harbour: The rhetorical process of the International Integrated Reporting Council," The British Accounting Review, Elsevier, vol. 52(2).
  109. Nuradhi Kalpani Jayasiri & Sriyalatha Kumarasinghe & Rakesh Pandey, 2023. "12 years of integrated reporting: A review of research," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(2), pages 2187-2243, June.
  110. Thomas A. Tsalis & Kyveli E. Malamateniou & Dimitrios Koulouriotis & Ioannis E. Nikolaou, 2020. "New challenges for corporate sustainability reporting: United Nations' 2030 Agenda for sustainable development and the sustainable development goals," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(4), pages 1617-1629, July.
  111. Faizul Haque & Collins G Ntim, 2018. "Environmental Policy, Sustainable Development, Governance Mechanisms and Environmental Performance," Business Strategy and the Environment, Wiley Blackwell, vol. 27(3), pages 415-435, March.
  112. Gray, Rob & Milne, Markus J., 2015. "It's not what you do, it's the way that you do it? Of method and madness," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 32(C), pages 51-66.
  113. 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.
  114. Cuckston, Thomas, 2022. "Accounts of NGO performance as calculative spaces: Wild Animals, wildlife restoration and strategic agency," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 84(C).
  115. Bruna, Maria Giuseppina & Đặng, Rey & Ammari, Aymen & Houanti, L'Hocine, 2021. "The effect of board gender diversity on corporate social performance: An instrumental variable quantile regression approach," Finance Research Letters, Elsevier, vol. 40(C).
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  148. Wendy Stubbs & Colin Higgins, 2018. "Stakeholders’ Perspectives on the Role of Regulatory Reform in Integrated Reporting," Journal of Business Ethics, Springer, vol. 147(3), pages 489-508, February.
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  155. Howard, Mickey & Böhm, Steffen & Eatherley, Dan, 2022. "Systems resilience and SME multilevel challenges: A place-based conceptualization of the circular economy," Journal of Business Research, Elsevier, vol. 145(C), pages 757-768.
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