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Firms' Disclosure Reactions to Major Social Incidents: Australian Evidence

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Cited by:

  1. Hilmi Hilmi & Wahyudin Zarkasyi & Memed Sueb & Nanny Dewi Tanzil, 2021. "Implementation of Corporate Social Responsibility Based on Triple Bottom Line Concepts on the Company s Financial Performance: Empirical Studies in Manufacturing and Mining Companies," International Journal of Economics and Financial Issues, Econjournals, vol. 11(2), pages 12-18.
  2. Nick Sciulli, 2009. "Sustainability Reporting by Local Councils in Coastal Regions: An Australian Study," Asian Journal of Finance & Accounting, Macrothink Institute, vol. 1(1), pages 7686-7686, December.
  3. Natalia Semenova, 2023. "The Public Effect of Private Sustainability Reporting: Evidence from Incident-Based Engagement Strategy," Journal of Business Ethics, Springer, vol. 182(2), pages 559-572, January.
  4. Sunee Ratanajongkol & Howard Davey & Mary Low, 2006. "Corporate social reporting in Thailand: The news is all good and increasing," Qualitative Research in Accounting & Management, Emerald Group Publishing, vol. 3(1), pages 67-83, April.
  5. 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.
  6. 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.
  7. David Campbell & Geoff Moore & Philip Shrives, 2006. "Cross-sectional effects in community disclosure," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 19(6), pages 96-114, November.
  8. 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.
  9. Mehmoona Sharif & Kashif Rashid, 2014. "Corporate governance and corporate social responsibility (CSR) reporting: an empirical evidence from commercial banks (CB) of Pakistan," Quality & Quantity: International Journal of Methodology, Springer, vol. 48(5), pages 2501-2521, September.
  10. Renata Blanc & Manuel Castelo Branco & Charles H. Cho & Joanne Sopt, 2013. "In Search Of Disclosure Effects Of The Siemens Ag’S Corruption Scandal," OBEGEF Working Papers 015, OBEGEF - Observatório de Economia e Gestão de Fraude;OBEGEF Working Papers on Fraud and Corruption.
  11. David Campbell, 2003. "Intra‐ and intersectoral effects in environmental disclosures: evidence for legitimacy theory?," Business Strategy and the Environment, Wiley Blackwell, vol. 12(6), pages 357-371, November.
  12. Luisa Esteban-Salvador & Ana F. Gargallo-Castel, 2019. "Female Executives in the Service Sector: The Case of Small and Medium-Sized Enterprises in Spain," Sustainability, MDPI, vol. 11(20), pages 1-18, October.
  13. Kansal, Monika & Joshi, Mahesh & Batra, Gurdip Singh, 2014. "Determinants of corporate social responsibility disclosures: Evidence from India," Advances in accounting, Elsevier, vol. 30(1), pages 217-229.
  14. 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.
  15. 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.
  16. Nick Sciulli, 2011. "The views of managers from a local coastal council on sustainability reporting issues," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 8(2), pages 139-160, June.
  17. Cedric Dawkins & John Fraas, 2011. "Coming Clean: The Impact of Environmental Performance and Visibility on Corporate Climate Change Disclosure," Journal of Business Ethics, Springer, vol. 100(2), pages 303-322, May.
  18. Elijido-Ten, Evangeline, 2011. "Media coverage and voluntary environmental disclosures: A developing country exploratory experiment," Accounting forum, Elsevier, vol. 35(3), pages 139-157.
  19. Natalia Semenova, 2021. "Management control systems in response to social and environmental risk in large Nordic companies," International Journal of Corporate Social Responsibility, Springer, vol. 6(1), pages 1-11, December.
  20. Giovanna Gavana & Pietro Gottardo & Anna Maria Moisello, 2016. "Sustainability Reporting in Family Firms: A Panel Data Analysis," Sustainability, MDPI, vol. 9(1), pages 1-18, December.
  21. Dong Ding & Bin Liu & Millicent Chang, 2023. "Carbon Emissions and TCFD Aligned Climate-Related Information Disclosures," Journal of Business Ethics, Springer, vol. 182(4), pages 967-1001, February.
  22. Xie, Guanghua & Chen, Lin & Chen, Xichan, 2021. "The role of short selling threat in corporate environmental disclosure strategies: Evidence from China," Resource and Energy Economics, Elsevier, vol. 66(C).
  23. 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.
  24. Nurfarahin M. Haridan & Ahmad F. S. Hassan & Yusuf Karbhari, 2018. "Governance, religious assurance and Islamic banks: Do Shariah boards effectively serve?," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 22(4), pages 1015-1043, December.
  25. Lynch, Barbara, 2010. "An examination of environmental reporting by Australian state government departments," Accounting forum, Elsevier, vol. 34(1), pages 32-45.
  26. Higgins, Colin & Tang, Samuel & Stubbs, Wendy, 2020. "On managing hypocrisy: The transparency of sustainability reports," Journal of Business Research, Elsevier, vol. 114(C), pages 395-407.
  27. Coetzee, Charmaine M. & van Staden, Chris J., 2011. "Disclosure responses to mining accidents: South African evidence," Accounting forum, Elsevier, vol. 35(4), pages 232-246.
  28. Cedric Dawkins & John Fraas, 2011. "Erratum to: Beyond Acclamations and Excuses: Environmental Performance, Voluntary Environmental Disclosure and the Role of Visibility," Journal of Business Ethics, Springer, vol. 99(3), pages 383-397, March.
  29. Laura Broccardo & Francesca Culasso & Amandeep Dhir & Elisa Truant, 2023. "Corporate social responsibility: Does it really matter in the luxury context?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(1), pages 105-118, January.
  30. Zifang Ding & Xiang Gao & Xuesong Qian & Huanhuan Wang, 2022. "Governmental inspection and local legislation on environmental protection: Evidence from China," Journal of Economic Surveys, Wiley Blackwell, vol. 36(3), pages 728-763, July.
  31. Leidy Katerine Rojas Molina & José Ángel Pérez López & María Soledad Campos Lucena, 2023. "Meta-analysis: associated factors for the adoption and disclosure of CSR practices in the banking sector," Management Review Quarterly, Springer, vol. 73(3), pages 1017-1044, September.
  32. Aerts, Walter & Cormier, Denis, 2009. "Media legitimacy and corporate environmental communication," Accounting, Organizations and Society, Elsevier, vol. 34(1), pages 1-27, January.
  33. Haslinda Yusoff & Glen Lehman, 2009. "Corporate environmental reporting through the lens of semiotics," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 17(3), pages 226-246, September.
  34. Yingjun Lu & Indra Abeysekera, 2017. "What Do Stakeholders Care About? Investigating Corporate Social and Environmental Disclosure in China," Journal of Business Ethics, Springer, vol. 144(1), pages 169-184, August.
  35. Cuganesan, Suresh & Guthrie, James & Ward, Leanne, 2010. "Examining CSR disclosure strategies within the Australian food and beverage industry," Accounting forum, Elsevier, vol. 34(3), pages 169-183.
  36. Giovanna Michelon, 2012. "Impression management and legitimacy strategies: The BP case," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2012(4), pages 35-64.
  37. 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.
  38. 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.
  39. Janet Haddock‐Fraser, 2012. "The Role of the News Media in Influencing Corporate Environmental Sustainable Development: An Alternative Methodology to Assess Stakeholder Engagement," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 19(6), pages 327-342, November.
  40. Arun Madanaguli & Shalini Srivastava & Alberto Ferraris & Amandeep Dhir, 2022. "Corporate social responsibility and sustainability in the tourism sector: A systematic literature review and future outlook," Sustainable Development, John Wiley & Sons, Ltd., vol. 30(3), pages 447-461, June.
  41. 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.
  42. Martina Nannelli & Stefania Oliva, 2021. "The rise of the sharing economy and its relationship with sustainable development. A critical literature review," Working Papers - Business wp2021_03.rdf, Universita' degli Studi di Firenze, Dipartimento di Scienze per l'Economia e l'Impresa.
  43. Brendan O'Dwyer, 2003. "The ponderous evolution of corporate environmental reporting in Ireland. Recent evidence from publicly listed companies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 10(2), pages 91-100, June.
  44. Colin Higgins & Wendy Stubbs & Markus Milne, 2018. "Is Sustainability Reporting Becoming Institutionalised? The Role of an Issues-Based Field," Journal of Business Ethics, Springer, vol. 147(2), pages 309-326, January.
  45. Renata Blanc & Charles H. Cho & Joanne Sopt & Manuel Castelo Branco, 2019. "Disclosure Responses to a Corruption Scandal: The Case of Siemens AG," Journal of Business Ethics, Springer, vol. 156(2), pages 545-561, May.
  46. Ruchi Tewari & Darshana Dave, 2012. "Corporate Social Responsibility: Communication through Sustainability Reports by Indian and Multinational Companies," Global Business Review, International Management Institute, vol. 13(3), pages 393-405, October.
  47. Tony McMurtrie, 2005. "Factors influencing the publication of social performance information: an Australian case study," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 12(3), pages 129-143, September.
  48. Higgins, Colin & Walker, Robyn, 2012. "Ethos, logos, pathos: Strategies of persuasion in social/environmental reports," Accounting forum, Elsevier, vol. 36(3), pages 194-208.
  49. Zhao, Li & Zhang, Ling & Sun, Jianxin & He, Pengfei, 2022. "Can public participation constraints promote green technological innovation of Chinese enterprises? The moderating role of government environmental regulatory enforcement," Technological Forecasting and Social Change, Elsevier, vol. 174(C).
  50. Janet Haddock‐Fraser & Iain Fraser, 2008. "Assessing corporate environmental reporting motivations: differences between ‘close‐to‐market’ and ‘business‐to‐business’ companies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 15(3), pages 140-155, May.
  51. Ibrahim A. Elshaer & Alaa M. S. Azazz & Sameh Fayyad, 2023. "Green Human Resources and Innovative Performance in Small- and Medium-Sized Tourism Enterprises: A Mediation Model Using PLS-SEM Data Analysis," Mathematics, MDPI, vol. 11(3), pages 1-17, January.
  52. Faris Nasif AL- Shubiri & Abedalfattah Zuhair Al-abedallat & Marwan Mohammad Abu Orabi, 2012. "Financial and Non Financial Determinants of Corporate Social Responsibility," Journal of Knowledge Management, Economics and Information Technology, ScientificPapers.org, vol. 2(5), pages 1-7, October.
  53. Tareq O. Bani-Khalid & Ahmed H. Ahmed, 2017. "Corporate Social Responsibility (CSR): A Conceptual and Theoretical Shift," 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. 7(1), pages 203-212, January.
  54. Faizah Darus* & Hidayatul Izati Mohd Zuki & Haslinda Yusoff & Noraslinda Mat Aris, 2018. "Corporate Accountability in Disclosing Carbon Information: Evidence from a Developing Nation," The Journal of Social Sciences Research, Academic Research Publishing Group, pages 984-994:5.
  55. Alessandra Allini & Adele Caldarelli & Rosanna Span? & Annamaria Zampella, 2019. "Legitimating efforts in Performance Plans. Evidences on the thoroughness of disclosure in the Italian Higher Education setting," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2019(1), pages 143-168.
  56. M. R. Mathews, 2001. "Some thoughts on social and environmental accounting education," Accounting Education, Taylor & Francis Journals, vol. 10(4), pages 335-352.
  57. C. Benetti, 2010. "Economic implications of corporate financial reporting in brazilian and european financial markets," Post-Print halshs-00534767, HAL.
  58. Scott Victor Valentine, 2010. "The Green Onion: a corporate environmental strategy framework," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 17(5), pages 284-298, September.
  59. Mahadeo, Jyoti Devi & Oogarah-Hanuman, Vanisha & Soobaroyen, Teerooven, 2011. "Changes in social and environmental reporting practices in an emerging economy (2004–2007): Exploring the relevance of stakeholder and legitimacy theories," Accounting forum, Elsevier, vol. 35(3), pages 158-175.
  60. 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.
  61. Jean-Noël Chauvey & Sophie Giordano-Spring & Charles Cho & Dennis Patten, 2015. "The Normativity and Legitimacy of CSR Disclosure: Evidence from France," Journal of Business Ethics, Springer, vol. 130(4), pages 789-803, September.
  62. Muhammad Islam & Craig Deegan, 2010. "Media pressures and corporate disclosure of social responsibility performance information: A study of two global clothing and sports retail companies," Accounting and Business Research, Taylor & Francis Journals, vol. 40(2), pages 131-148.
  63. Grigoris Giannarakis & Eleni Zafeiriou & Garyfallos Arabatzis & Xanthi Partalidou, 2018. "Determinants of Corporate Climate Change Disclosure for European Firms," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(3), pages 281-294, May.
  64. Dulacha Barako & Alistair Brown, 2008. "Corporate social reporting and board representation: evidence from the Kenyan banking sector," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 12(4), pages 309-324, November.
  65. Chalmers, Keryn & Godfrey, Jayne M., 2004. "Reputation costs: the impetus for voluntary derivative financial instrument reporting," Accounting, Organizations and Society, Elsevier, vol. 29(2), pages 95-125, February.
  66. Jennifer C. Chen & Dennis M. Patten & Robin Roberts, 2008. "Corporate Charitable Contributions: A Corporate Social Performance or Legitimacy Strategy?," Journal of Business Ethics, Springer, vol. 82(1), pages 131-144, September.
  67. Barkemeyer, Ralf & Comyns, Breeda & Figge, Frank & Napolitano, Giulio, 2014. "CEO statements in sustainability reports: Substantive information or background noise?," Accounting forum, Elsevier, vol. 38(4), pages 241-257.
  68. Ling Jin & Jun-Hyeok Choi & Saerona Kim & Dong-Hoon Yang, 2021. "Government Environmental Pressure and Market Response to Carbon Disclosure: A Study of the Early Chinese ETS Implementation," Sustainability, MDPI, vol. 13(24), pages 1-18, December.
  69. Niccol? Comerio & Patrizia Tettamanzi, 2019. "Systematic literature network analysis in accounting: A first application on integrated reporting research," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2019(2), pages 73-95.
  70. Jonathan Maurice & Emmanuelle Plot, 2010. "Double diffusion des entreprises dans le rapport annuel : renforcement ou contradiction ?," Post-Print hal-00479533, HAL.
  71. Olsen, Brett C. & Awuah-Offei, Kwame & Bumblauskas, Daniel, 2021. "Setting materiality thresholds for ESG disclosures: A case study of U. S. mine safety disclosures," Resources Policy, Elsevier, vol. 70(C).
  72. repec:arp:tjssrr:2019:p:117-127 is not listed on IDEAS
  73. Chen, Hongtao & Fang, Xiumei & Xiang, Erwei & Ji, Xiaojia & An, Maolin, 2023. "Do online media and investor attention affect corporate environmental information disclosure？Evidence from Chinese listed companies," International Review of Economics & Finance, Elsevier, vol. 86(C), pages 1022-1040.
  74. Breeda Comyns, 2016. "Determinants of GHG Reporting: An Analysis of Global Oil and Gas Companies," Journal of Business Ethics, Springer, vol. 136(2), pages 349-369, June.
  75. Thomas P. Lyon & John W. Maxwell, 2011. "Greenwash: Corporate Environmental Disclosure under Threat of Audit," Journal of Economics & Management Strategy, Wiley Blackwell, vol. 20(1), pages 3-41, March.
  76. Anup Kumar Saha & Habiba Al‐Shaer & Rob Dixon & Istemi Demirag, 2021. "Determinants of Carbon Emission Disclosures and UN Sustainable Development Goals: The Case of UK Higher Education Institutions," Australian Accounting Review, CPA Australia, vol. 31(2), pages 79-107, June.
  77. Matthew V. Tilling & Carol A. Tilt, 2010. "The edge of legitimacy," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(1), pages 55-81, January.
  78. Nadia Gulko & Catriona Hyde, 2022. "Corporate perspectives on CSR disclosure: audience, materiality, motivations," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 19(4), pages 389-412, December.
  79. David Campbell & Geoff Moore & Philip Shrives, 2006. "Cross-sectional effects in community disclosure," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 19(1), pages 96-114, January.
  80. Denis Cormier & Marie-Josée Ledoux & Michel Magnan, 2010. "The Informational Contribution of Social and Environmental Disclosures for Investors," Post-Print hal-00481571, HAL.
  81. Campbell, David & Cornelia Beck, A. & Shrives, Philip, 2005. "A note on comparative language interrogation for content analysis: The example of English vs. German," The British Accounting Review, Elsevier, vol. 37(3), pages 339-350.
  82. Arifur Khan & Mohammad Muttakin & Javed Siddiqui, 2013. "Corporate Governance and Corporate Social Responsibility Disclosures: Evidence from an Emerging Economy," Journal of Business Ethics, Springer, vol. 114(2), pages 207-223, May.
  83. de Villiers, Charl & van Staden, Chris J., 2006. "Can less environmental disclosure have a legitimising effect? Evidence from Africa," Accounting, Organizations and Society, Elsevier, vol. 31(8), pages 763-781, November.
  84. Stefano Garzella & Raffaele Fiorentino, 2013. "How to control environmental strategy?," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2013(1), pages 45-76.
  85. Kuruppu, Sanjaya & Milne, Markus J., 2010. "Dolphin deaths, organizational legitimacy and potential employees’ reactions to assured environmental disclosures," Accounting forum, Elsevier, vol. 34(1), pages 1-19.
  86. Monika Kansal & Mahesh Joshi & Shekar Babu & Sharad Sharma, 2018. "Reporting of Corporate Social Responsibility in Central Public Sector Enterprises: A Study of Post Mandatory Regime in India," Journal of Business Ethics, Springer, vol. 151(3), pages 813-831, September.
  87. Elvia Shauki, 2011. "Perceptions on corporate social responsibility: A study in capturing public confidence," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 18(3), pages 200-208, May.
  88. Vera Palea & Federico Drogo, 2020. "Carbon emissions and the cost of debt in the eurozone: The role of public policies, climate‐related disclosure and corporate governance," Business Strategy and the Environment, Wiley Blackwell, vol. 29(8), pages 2953-2972, December.
  89. Hannele Mäkelä & Salme Näsi, 2010. "Social responsibilities of MNCs in downsizing operations," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(2), pages 149-174, February.
  90. Giuseppe Nicolò & Gianluca Zanellato & Adriana Tiron-Tudor, 2020. "Integrated Reporting and European State-Owned Enterprises: A Disclosure Analysis Pre and Post 2014/95/EU," Sustainability, MDPI, vol. 12(5), pages 1-17, March.
  91. Guidry, Ronald P. & Patten, Dennis M., 2012. "Voluntary disclosure theory and financial control variables: An assessment of recent environmental disclosure research," Accounting forum, Elsevier, vol. 36(2), pages 81-90.
  92. Denis Cormier & Michel Magnan, 2015. "The Economic Relevance of Environmental Disclosure and its Impact on Corporate Legitimacy: An Empirical Investigation," Business Strategy and the Environment, Wiley Blackwell, vol. 24(6), pages 431-450, September.
  93. 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.
  94. Busco, Cristiano & Malafronte, Irma & Pereira, John & Starita, Maria Grazia, 2019. "The determinants of companies’ levels of integration: Does one size fit all?," The British Accounting Review, Elsevier, vol. 51(3), pages 277-298.
  95. Colin Higgins & Markus Milne & Bernadine Gramberg, 2015. "The Uptake of Sustainability Reporting in Australia," Journal of Business Ethics, Springer, vol. 129(2), pages 445-468, June.
  96. Fallan, Even & Fallan, Lars, 2019. "Corporate tax behaviour and environmental disclosure: Strategic trade-offs across elements of CSR?," Scandinavian Journal of Management, Elsevier, vol. 35(3).
  97. repec:frz:wpmmos:wp2021_02.rdf is not listed on IDEAS
  98. Obiamaka Adaeze Nwobu & Collins Ngwakwe & Akintola Owolabi & Kingsley Adeyemo, 2021. "An Assessment of Sustainability Disclosures in Oil and Gas Listed Companies in Nigeria," International Journal of Energy Economics and Policy, Econjournals, vol. 11(4), pages 352-361.
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