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Vulnerable and exploitable: The need for organisational accountability and transparency in emerging and less developed economies

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  1. Shamsun Nahar & Mohammad Istiaq Azim & Md Moazzem Hossain, 2020. "Risk disclosure and risk governance characteristics: evidence from a developing economy," International Journal of Accounting & Information Management, Emerald Group Publishing Limited, vol. 28(4), pages 577-605, April.
  2. Samara da Silva Neiva & Ramaswamy Arun Prasath & Wellyngton Silva de Amorim & Mauricio de Andrade Lima & Samuel Borges Barbosa & João Marcelo Pereira Ribeiro & Flávio Ceci & Jonas Schneider & André Bo, 2021. "Sustainable urban development: Can the balanced scorecard contribute to the strategic management of sustainable cities?," Sustainable Development, John Wiley & Sons, Ltd., vol. 29(6), pages 1155-1172, November.
  3. Belal, Ataur Rahman & Cooper, Stuart M. & Khan, Niaz Ahmed, 2015. "Corporate environmental responsibility and accountability: What chance in vulnerable Bangladesh?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 33(C), pages 44-58.
  4. Mădălina Dumitru & Justyna Dyduch & Raluca-Gina Gușe & Joanna Krasodomska, 2017. "Corporate Reporting Practices in Poland and Romania – An Ex-ante Study to the New Non-financial Reporting European Directive," Accounting in Europe, Taylor & Francis Journals, vol. 14(3), pages 279-304, September.
  5. Dorota Dobija & Claudia Arena & Łukasz Kozłowski & Joanna Krasodomska & Justyna Godawska, 2023. "Towards sustainable development: The role of directors' international orientation and their diversity for non‐financial disclosure," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(1), pages 66-90, January.
  6. Minga Negash & Tesfaye T. Lemma, 2020. "Institutional pressures and the accounting and reporting of environmental liabilities," Business Strategy and the Environment, Wiley Blackwell, vol. 29(5), pages 1941-1960, July.
  7. Adams, Dawda & Adams, Kweku & Attah-Boakye, Rexford & Ullah, Subhan & Rodgers, Waymond & Kimani, Danson, 2022. "Social and environmental practices and corporate financial performance of multinational corporations in emerging markets: Evidence from 20 oil-rich African countries," Resources Policy, Elsevier, vol. 78(C).
  8. Suraiyah Akbar & Craig Deegan, 2021. "Analysis of corporate social disclosures of the apparel industry following crisis: an institutional approach," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(2), pages 3565-3600, June.
  9. Abdelfattah, Tarek & Aboud, Ahmed, 2020. "Tax avoidance, corporate governance, and corporate social responsibility: The case of the Egyptian capital market," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 38(C).
  10. Kara Nel & Nadia Mans-Kemp & Pierre D. Erasmus, 2023. "Sustainable Thematic Investing: Identifying Opportunities Based on an Analysis of Stewardship Reports," Sustainability, MDPI, vol. 15(10), pages 1-20, May.
  11. 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.
  12. Waris Ali & Jedrzej George Frynas, 2018. "The Role of Normative CSR‐Promoting Institutions in Stimulating CSR Disclosures in Developing Countries," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(4), pages 373-390, July.
  13. Thuy Thanh Tran & Christian Herzig, 2020. "Material Flow Cost Accounting in Developing Countries: A Systematic Review," Sustainability, MDPI, vol. 12(13), pages 1-18, July.
  14. Alawattage, Chandana & Azure, John De-Clerk, 2021. "Behind the World Bank’s ringing declarations of “social accountability”: Ghana’s public financial management reform," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 78(C).
  15. Leonardo Becchetti & Sara Mancini & Nazaria Solferino, 2021. "The Effect of Mandatory Non-financial Reporting on CSR (and Environmentally Sustainable) Investment: a Discontinuity Design Approach," CEIS Research Paper 528, Tor Vergata University, CEIS, revised 15 Nov 2021.
  16. Jing Claire Li & Abdelhafid Benamraoui & Neeta Shah & Sudha Mathew, 2021. "Dynamic Capability and Strategic Corporate Social Responsibility Adoption: Evidence from China," Sustainability, MDPI, vol. 13(10), pages 1-19, May.
  17. Fijałkowska Justyna & Sačer Ivana Mamić & Zyznarska-Dworczak Beata & Sandulescu Maria-Silvia & Garsztka Przemysław & Mokošova Daša, 2023. "The Efficiency of Sustainability Engagement Reported by Banks in Poland, Croatia and Romania," Journal of Intercultural Management, Sciendo, vol. 15(1), pages 94-123, March.
  18. Adams, Dawda & Ullah, Subhan & Akhtar, Pervaiz & Adams, Kweku & Saidi, Samir, 2019. "The role of country-level institutional factors in escaping the natural resource curse: Insights from Ghana," Resources Policy, Elsevier, vol. 61(C), pages 433-440.
  19. Mohammad Sohail Yunis & Dima Jamali & Hina Hashim, 2018. "Corporate Social Responsibility of Foreign Multinationals in a Developing Country Context: Insights from Pakistan," Sustainability, MDPI, vol. 10(10), pages 1-20, September.
  20. Wangwei Lin, 2022. "Corporate Non-Financial Reporting in the UK: Diversions from the EU Sustainability Reporting Framework," Sustainability, MDPI, vol. 14(15), pages 1-18, July.
  21. Aruoriwo Marian Chijoke-Mgbame & Chijoke Oscar Mgbame, 2018. "Discretionary environmental disclosures of corporations in Nigeria," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 15(4), pages 252-261, November.
  22. 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.
  23. Li, Teng & Belal, Ataur, 2018. "Authoritarian state, global expansion and corporate social responsibility reporting: The narrative of a Chinese state-owned enterprise," Accounting forum, Elsevier, vol. 42(2), pages 199-217.
  24. Zeeshan Mahmood & Rehana Kouser & Md. Abdul Kaium Masud, 2019. "An emerging economy perspective on corporate sustainability reporting – main actors’ views on the current state of affairs in Pakistan," Asian Journal of Sustainability and Social Responsibility, Springer, vol. 4(1), pages 1-31, December.
  25. Waris Ali & Jedrzej George Frynas & Zeeshan Mahmood, 2017. "Determinants of Corporate Social Responsibility (CSR) Disclosure in Developed and Developing Countries: A Literature Review," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 24(4), pages 273-294, July.
  26. Antony I. Jongwe & Peter W. Moroz & Moses Gordon & Robert B. Anderson, 2020. "Strategic Alliances in Firm-Centric and Collective Contexts: Implications for Indigenous Entrepreneurship," Economies, MDPI, vol. 8(2), pages 1-31, April.
  27. Thoradeniya, Prabanga & Lee, Janet & Tan, Rebecca & Ferreira, Aldónio, 2022. "From intention to action on sustainability reporting: The role of individual, organisational and institutional factors during war and post-war periods," The British Accounting Review, Elsevier, vol. 54(1).
  28. Madalina Dumitru & Nadia Albu & Valentin Florentin Dumitru & Catalin Nicolae Albu, 2014. "Practices Regarding the Forms of Communication with the Consumers used by a Multinational Company at Global and Local Level," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 16(35), pages 1-41, February.
  29. Bigoni, Michele & Mohammed, Sideeq, 2023. "Critique is unsustainable: A polemic," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 97(C).
  30. 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.
  31. Abdulsamad Alazzani & Wan Nordin Wan-Hussin & Michael Jones & Ahmed Al-hadi, 2021. "ESG Reporting and Analysts’ Recommendations in GCC: The Moderation Role of Royal Family Directors," JRFM, MDPI, vol. 14(2), pages 1-21, February.
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