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Carlos Larrinaga

Personal Details

First Name:Carlos
Middle Name:
Last Name:Larrinaga
Suffix:
RePEc Short-ID:pla189
[This author has chosen not to make the email address public]
http://www.upo.es/cicsma/investigador/carloslarrinaga

Affiliation

Departamento de Economía y Administración de Empresas
Facultad de Ciencias Económicas y Empresariales
Universidad de Burgos

Burgos, Spain
http://www2.ubu.es/ecademp/

:


RePEc:edi:daubues (more details at EDIRC)

Research output

as
Jump to: Working papers Articles

Working papers

  1. Carlos Larrinaga-González & Miriam Núñez-Torrado & Fernando Gutiérrez-Hidalgo, 2008. "An Institutional Analysis of Cost Accounting Practices in the Spanish Eighteenth Century," Working Papers 08.04, Universidad Pablo de Olavide, Department of Business Administration.
  2. Carlos Larrinaga-González & Vicente Pérez-Chamorro, 2008. "Sustainability Accounting And Accountability In Public Water Companies," Working Papers 08.05, Universidad Pablo de Olavide, Department of Business Administration.
  3. Larrinaga, Carlos, 1999. "El estado de valor añadido y la naturaleza social de la contabilidad," DEE - Documentos de Trabajo. Economía de la Empresa. DB 6388, Universidad Carlos III de Madrid. Departamento de Economía de la Empresa.
  4. Páez Sandubete, José María & Caro González, Francisco Javier & Correa Ruiz, Carmen & Carrasco Fenech, Francisco & Larrinaga González, Carlos, 1999. "The role of environmental accounting in international change: an exploration of Spanish companies," DEE - Working Papers. Business Economics. WB 6434, Universidad Carlos III de Madrid. Departamento de Economía de la Empresa.
  5. Larrinaga, Carlos, 1999. "Perspectivas alternativas de investigación en contabilidad: una revisión," DEE - Documentos de Trabajo. Economía de la Empresa. DB 6385, Universidad Carlos III de Madrid. Departamento de Economía de la Empresa.

Articles

  1. Matias Laine & Carlos Larrinaga, 2017. "Editorial," Social and Environmental Accountability Journal, Taylor & Francis Journals, vol. 37(3), pages 153-154, September.
  2. Matias Laine & Carlos Larrinaga, 2016. "Editorial," Social and Environmental Accountability Journal, Taylor & Francis Journals, vol. 36(3), pages 167-169, September.
  3. Carlos Larrinaga, 2016. "The utopia of rules. On technology, stupidity, and the secret joys of bureaucracy," Social and Environmental Accountability Journal, Taylor & Francis Journals, vol. 36(3), pages 209-210, September.
  4. Mercedes Luque-Vílchez & Carlos Larrinaga, 2016. "Reporting Models do not Translate Well: Failing to Regulate CSR Reporting in Spain," Social and Environmental Accountability Journal, Taylor & Francis Journals, vol. 36(1), pages 56-75, April.
  5. John Ferguson & Carlos Larrinaga, 2015. "Editorial," Social and Environmental Accountability Journal, Taylor & Francis Journals, vol. 35(3), pages 139-141, December.
  6. John Ferguson & Carlos Larrinaga, 2014. "Editorial," Social and Environmental Accountability Journal, Taylor & Francis Journals, vol. 34(3), pages 131-133, December.
  7. Carlos Larrinaga, 2014. "Carbon Accounting and Carbon Governance," Social and Environmental Accountability Journal, Taylor & Francis Journals, vol. 34(1), pages 1-5, April.
  8. Bebbington, Jan & Larrinaga, Carlos, 2014. "Accounting and sustainable development: An exploration," Accounting, Organizations and Society, Elsevier, vol. 39(6), pages 395-413.
  9. John Ferguson & Carlos Larrinaga, 2014. "Celebrating the Intellectual Contribution of Professor Rob Gray: The Past, Present and Future of Social and Environmental Accounting Research," Social and Environmental Accountability Journal, Taylor & Francis Journals, vol. 34(2), pages 67-73, September.
  10. Heather Lovell & Jan Bebbington & Carlos Larrinaga & Thereza Raquel Sales de Aguiar, 2013. "Putting Carbon Markets into Practice: A Case Study of Financial Accounting in Europe," Environment and Planning C, , vol. 31(4), pages 741-757, August.
  11. Casanueva, Cristóbal & Larrinaga, Carlos, 2013. "The (uncertain) invisible college of Spanish accounting scholars," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(1), pages 19-31.
  12. Carlos Larrinaga, 2013. "A Commentary on 'Rhetoric or Reality? Do Accounting Education and Experience Increase Weighting on Environmental Performance in a Balanced Scorecard?'," Accounting Education, Taylor & Francis Journals, vol. 22(4), pages 382-384, August.
  13. Heather Lovell & Jan Bebbington & Carlos Larrinaga & Thereza Raquel Sales de Aguiar, 2013. "Putting carbon markets into practice: a case study of financial accounting in Europe," Environment and Planning C: Government and Policy, Pion Ltd, London, vol. 31(4), pages 741-757, August.
  14. 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.
  15. Carlos Larrinaga, 2012. "The Case of Sustainability Assurance: Constructing a New Assurance Service," Social and Environmental Accountability Journal, Taylor & Francis Journals, vol. 32(2), pages 114-114, September.
  16. Carlos Larrinaga-Gonzalez, 2011. "Engaging Crystallization in Qualitative Research: An Introduction," European Accounting Review, Taylor & Francis Journals, vol. 20(2), pages 422-425.
  17. Pablo Archel & Javier Husillos & Carlos Larrinaga & Crawford Spence, 2009. "Social disclosure, legitimacy theory and the role of the state," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 22(8), pages 1284-1307, October.
  18. Jan Bebbington & Carlos Larrinaga-González & Jose M. Moneva-Abadía, 2008. "Legitimating reputation/the reputation of legitimacy theory," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 21(3), pages 371-374, March.
  19. Jan Bebbington & Carlos Larrinaga-Gonzalez, 2008. "Carbon Trading: Accounting and Reporting Issues," European Accounting Review, Taylor & Francis Journals, vol. 17(4), pages 697-717.
  20. Jan Bebbington & Carlos Larrinaga & Jose M. Moneva, 2008. "Corporate social reporting and reputation risk management," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 21(3), pages 337-361, March.
  21. Carlos Larrinaga-Gonzélez & Vincente Pérez-Chamorro, 2008. "Sustainability Accounting and Accountability in Public Water Companies," Public Money & Management, Chartered Institute of Public Finance and Accountancy, vol. 28(6), pages 337-343, December.
  22. Irene Criado-Jiménez & Manuel Fernández-Chulián & Carlos Larrinaga-González & Francisco Husillos-Carqués, 2008. "Compliance with Mandatory Environmental Reporting in Financial Statements: The Case of Spain (2001–2003)," Journal of Business Ethics, Springer, vol. 79(3), pages 245-262, May.
  23. Carol A. Adams & Carlos Larrinaga-González, 2007. "Engaging with organisations in pursuit of improved sustainability accounting and performance," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 20(3), pages 333-355, June.
  24. Carlos Larrinaga & Francisco Carrasco & Carmen Correa & Fernando Llena & Jose Moneva, 2002. "Accountability and accounting regulation: the case of the Spanish environmental disclosure standard," European Accounting Review, Taylor & Francis Journals, vol. 11(4), pages 723-740.
  25. Marta Macias & Carlos Larrinaga, 1998. "Fifth Workshop on Management Accounting and Control," European Accounting Review, Taylor & Francis Journals, vol. 7(4), pages 764-766.

Citations

Many of the citations below have been collected in an experimental project, CitEc, where a more detailed citation analysis can be found. These are citations from works listed in RePEc that could be analyzed mechanically. So far, only a minority of all works could be analyzed. See under "Corrections" how you can help improve the citation analysis.

Working papers

  1. Carlos Larrinaga-González & Vicente Pérez-Chamorro, 2008. "Sustainability Accounting And Accountability In Public Water Companies," Working Papers 08.05, Universidad Pablo de Olavide, Department of Business Administration.

    Cited by:

    1. Carol A. Adams & Carlos Larrinaga-González, 2007. "Engaging with organisations in pursuit of improved sustainability accounting and performance," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 20(3), pages 333-355, June.
    2. Jan Bebbington & Colin Higgins & Bob Frame, 2009. "Initiating sustainable development reporting: evidence from New Zealand," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 22(4), pages 588-625, May.
    3. Veronica P. Lima Ribeiro & Cristina Aibar-Guzman, 2010. "Determinants of environmental accounting practices in local entities: evidence from Portugal," Social Responsibility Journal, Emerald Group Publishing, vol. 6(3), pages 404-419, August.
    4. Dorothea GREILING & Birgit GRUB, 2015. "Towards Citizen Accountability Of Local Public Enterprises," Annals of Public and Cooperative Economics, Wiley Blackwell, vol. 86(4), pages 641-655, December.
    5. Nick Sciulli, 2011. "The views of managers from a local coastal council on sustainability reporting issues: An Australian-based case study," Qualitative Research in Accounting & Management, Emerald Group Publishing, vol. 8(2), pages 139-160, June.
    6. Silvia Cantele & Thomas A. Tsalis & Ioannis E. Nikolaou, 2018. "A New Framework for Assessing the Sustainability Reporting Disclosure of Water Utilities," Sustainability, MDPI, Open Access Journal, vol. 10(2), pages 1-12, February.
    7. Escamilla Solano, Sandra & Plaza Casado, Paola & Flores Ureba, Sandra, 2016. "Análisis de la divulgación de la información sobre la responsabilidad social corporativa en las empresas de transporte público urbano en España," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 19(2), pages 195-203.
    8. Jan Bebbington & Carlos Larrinaga-González & Jose M. Moneva-Abadía, 2008. "Legitimating reputation/the reputation of legitimacy theory," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 21(3), pages 371-374, March.
    9. Carol A. Adams & Glen Whelan, 2009. "Conceptualising future change in corporate sustainability reporting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 22(1), pages 118-143, January.

  2. Páez Sandubete, José María & Caro González, Francisco Javier & Correa Ruiz, Carmen & Carrasco Fenech, Francisco & Larrinaga González, Carlos, 1999. "The role of environmental accounting in international change: an exploration of Spanish companies," DEE - Working Papers. Business Economics. WB 6434, Universidad Carlos III de Madrid. Departamento de Economía de la Empresa.

    Cited by:

    1. Ataur Rahman Belal & David L. Owen, 2007. "The views of corporate managers on the current state of, and future prospects for, social reporting in Bangladesh: An engagement-based study," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 20(3), pages 472-494, June.
    2. Carol A. Adams & Carlos Larrinaga-González, 2007. "Engaging with organisations in pursuit of improved sustainability accounting and performance," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 20(3), pages 333-355, June.
    3. Jan Bebbington & Colin Higgins & Bob Frame, 2009. "Initiating sustainable development reporting: evidence from New Zealand," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 22(4), pages 588-625, May.
    4. 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.
    5. Teresa Eugénio & Isabel Costa Lourenço & Ana Isabel Morais, 2010. "Recent developments in social and environmental accounting research," Social Responsibility Journal, Emerald Group Publishing, vol. 6(2), pages 286-305, June.
    6. David Owen, 2008. "Chronicles of wasted time?: A personal reflection on the current state of, and future prospects for, social and environmental accounting research," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 21(2), pages 240-267, February.
    7. Edison Fredy León Paime & Diego Mauricio Barragán & Ernesto Ravelo, 2009. "Las representaciones sociales del concepto de responsabilidad social en los estudiantes de contaduría pública: hacia la estructura del sentido común," REVISTA FACULTAD DE CIENCIAS ECONÓMICAS, UNIVERSIDAD MILITAR NUEVA GRANADA, December.
    8. Ienciu Ionel-Alin, 2012. "Analyze Of Enviromental Discolsure Within European Union Countries," Journal of Knowledge Management, Economics and Information Technology, ScientificPapers.org, vol. 2(4), pages 1-8, August.
    9. Jean-Philippe Lafontaine, 2002. "Enseignement Et Management De L'Information : Le Cas De La Comptabilite Environnementale," Post-Print halshs-00584486, HAL.
    10. Esther Albelda Pérez & Carmen Correa Ruiz & Francisco Carrasco Fenech, 2007. "Environmental management systems as an embedding mechanism: a research note," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 20(3), pages 403-422, June.
    11. Cory Searcy & Ruvena Buslovich, 2014. "Corporate Perspectives on the Development and Use of Sustainability Reports," Journal of Business Ethics, Springer, vol. 121(2), pages 149-169, May.
    12. L. Bouten, 2011. "CSR reporting: The mastery of the internal dynamics," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 11/721, Ghent University, Faculty of Economics and Business Administration.
    13. Crawford Spence, 2007. "Social and environmental reporting and hegemonic discourse," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 20(6), pages 855-882, October.
    14. Ienciu Ionel-Alin, 2011. "Evaluation Of Environmental Reporting For Companies Listed On The London Stock Exchange," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 536-543, December.
    15. Carol A. Adams & Glen Whelan, 2009. "Conceptualising future change in corporate sustainability reporting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 22(1), pages 118-143, January.

  3. Larrinaga, Carlos, 1999. "Perspectivas alternativas de investigación en contabilidad: una revisión," DEE - Documentos de Trabajo. Economía de la Empresa. DB 6385, Universidad Carlos III de Madrid. Departamento de Economía de la Empresa.

    Cited by:

    1. Josep Vallverdú, 2000. "An attempt to go beyond conventional financial accounting information," Economics Working Papers 515, Department of Economics and Business, Universitat Pompeu Fabra.
    2. Gabriel Rueda Delgado, 2011. "Contabilidad para la equidad y la inclusión social: propuestas para una investigación interdisciplinaria a largo plazo," REVISTA FACULTAD DE CIENCIAS ECONÓMICAS, UNIVERSIDAD MILITAR NUEVA GRANADA, June.
    3. Sandra Milena Muñoz López & Gustavo Alberto Ruiz Rojas & Héctor José Sarmiento Ramírez, 2015. "Didácticas para la formación en investigación contable: una discusión crítica de las prácticas de enseñanza," REVISTA FACULTAD DE CIENCIAS ECONÓMICAS, UNIVERSIDAD MILITAR NUEVA GRANADA, vol. 0(1), pages 53-86, June.

Articles

  1. Mercedes Luque-Vílchez & Carlos Larrinaga, 2016. "Reporting Models do not Translate Well: Failing to Regulate CSR Reporting in Spain," Social and Environmental Accountability Journal, Taylor & Francis Journals, vol. 36(1), pages 56-75, April.

    Cited by:

    1. Andrea Venturelli & Fabio Caputo & Simona Cosma & Rossella Leopizzi & Simone Pizzi, 2017. "Directive 2014/95/EU: Are Italian Companies Already Compliant?," Sustainability, MDPI, Open Access Journal, vol. 9(8), pages 1-19, August.

  2. Bebbington, Jan & Larrinaga, Carlos, 2014. "Accounting and sustainable development: An exploration," Accounting, Organizations and Society, Elsevier, vol. 39(6), pages 395-413.

    Cited by:

    1. 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.
    2. O'Dwyer, Brendan & Unerman, Jeffrey, 2016. "Fostering rigour in accounting for social sustainability," Accounting, Organizations and Society, Elsevier, vol. 49(C), pages 32-40.
    3. Vinnari, Eija & Laine, Matias, 2017. "The moral mechanism of counter accounts: The case of industrial animal production," Accounting, Organizations and Society, Elsevier, vol. 57(C), pages 1-17.
    4. Palea, Vera & Biancone, Paolo Pietro, 2017. "Which Accounting Rules for Economic and Social Sustainable Development? Engaging Critically with IFRS Adoption in the EU," Department of Economics and Statistics Cognetti de Martiis. Working Papers 201733, University of Turin.
    5. Björn Christensen & Alexander Himme, 2017. "Improving environmental management accounting: how to use statistics to better determine energy consumption," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(2), pages 227-243, May.
    6. Alexander, David & Blum, Véronique, 2016. "Ecological economics: A Luhmannian analysis of integrated reporting," Ecological Economics, Elsevier, vol. 129(C), pages 241-251.

  3. Casanueva, Cristóbal & Larrinaga, Carlos, 2013. "The (uncertain) invisible college of Spanish accounting scholars," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(1), pages 19-31.

    Cited by:

    1. Andrikopoulos, Andreas & Economou, Labriana, 2016. "Coauthorship and subauthorship patterns in financial economics," International Review of Financial Analysis, Elsevier, vol. 46(C), pages 12-19.

  4. Heather Lovell & Jan Bebbington & Carlos Larrinaga & Thereza Raquel Sales de Aguiar, 2013. "Putting carbon markets into practice: a case study of financial accounting in Europe," Environment and Planning C: Government and Policy, Pion Ltd, London, vol. 31(4), pages 741-757, August.

    Cited by:

    1. Linnenluecke, Martina K. & Smith, Tom & McKnight, Brent, 2016. "Environmental finance: A research agenda for interdisciplinary finance research," Economic Modelling, Elsevier, vol. 59(C), pages 124-130.

  5. 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.

    Cited by:

    1. 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.
    2. O’Sullivan, Niamh & O’Dwyer, Brendan, 2015. "The structuration of issue-based fields: Social accountability, social movements and the Equator Principles issue-based field," Accounting, Organizations and Society, Elsevier, vol. 43(C), pages 33-55.
    3. Bebbington, Jan & Larrinaga, Carlos, 2014. "Accounting and sustainable development: An exploration," Accounting, Organizations and Society, Elsevier, vol. 39(6), pages 395-413.
    4. 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.

  6. Pablo Archel & Javier Husillos & Carlos Larrinaga & Crawford Spence, 2009. "Social disclosure, legitimacy theory and the role of the state," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 22(8), pages 1284-1307, October.

    Cited by:

    1. Kuo, Tsai Chi & Kremer, Gül E. Okudan & Phuong, Nguyen Thi & Hsu, Chia-Wei, 2016. "Motivations and barriers for corporate social responsibility reporting: Evidence from the airline industry," Journal of Air Transport Management, Elsevier, vol. 57(C), pages 184-195.
    2. 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.
    3. Cuadrado Ballesteros, Beatriz & García Rubio, Raquel & Martínez Ferrero, Jennifer, 2015. "Efecto de la composición del consejo de administración en las prácticas de responsabilidad social corporativa," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 18(1), pages 20-31.
    4. Nava Subramaniam & Monika Kansal & Shekar Babu, 2017. "Governance of Mandated Corporate Social Responsibility: Evidence from Indian Government-owned Firms," Journal of Business Ethics, Springer, vol. 143(3), pages 543-563, July.
    5. Gabriel Rueda Delgado, 2011. "Contabilidad para la equidad y la inclusión social: propuestas para una investigación interdisciplinaria a largo plazo," REVISTA FACULTAD DE CIENCIAS ECONÓMICAS, UNIVERSIDAD MILITAR NUEVA GRANADA, June.
    6. Odriozola, Maider Aldaz & Sánchez, José Antonio Calvo & Etxeberria, Igor Álvarez, 2012. "Divulgación de información sobre corrupción: empresas del IBEX 35," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 15(1), pages 59-90.
    7. Font, Xavier & Walmsley, Andreas & Cogotti, Sara & McCombes, Lucy & Häusler, Nicole, 2012. "Corporate social responsibility: The disclosure–performance gap," Tourism Management, Elsevier, vol. 33(6), pages 1544-1553.
    8. Bonsón, Enrique & Bednárová, Michaela, 2015. "CSR reporting practices of Eurozone companies," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 18(2), pages 182-193.
    9. Kim, Oksana, 2016. "The IFRS Adoption Reform through the Lens of Neoinstitutionalism: The Case of the Russian Federation," The International Journal of Accounting, Elsevier, vol. 51(3), pages 345-362.
    10. Bravo, Francisco, 2016. "Forward-looking disclosure and corporate reputation as mechanisms to reduce stock return volatility," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 19(1), pages 122-131.
    11. Roger L. Burritt & Stefan Schaltegger, 2010. "Sustainability accounting and reporting: fad or trend?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 23(7), pages 829-846, September.
    12. Raquel Garde Sánchez & Manuel Pedro Rodríguez Bolívar & Antonio M. López Hernández, 2015. "Are Australian Universities Making Good Use of ICT for CSR Reporting?," Sustainability, MDPI, Open Access Journal, vol. 7(11), pages 1-22, November.
    13. Martínez Ferrero, Jennifer, 2014. "Consecuencias de las prácticas de sostenibilidad en el coste de capital y en la reputación corporativa," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 17(2), pages 153-162.
    14. Oana Apostol & Salme Näsi, 2014. "Firm–Employee Relationships from a Social Responsibility Perspective: Developments from Communist Thinking to Market Ideology in Romania. A Mass Media Story," Journal of Business Ethics, Springer, vol. 119(3), pages 301-315, February.

  7. Jan Bebbington & Carlos Larrinaga-González & Jose M. Moneva-Abadía, 2008. "Legitimating reputation/the reputation of legitimacy theory," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 21(3), pages 371-374, March.

    Cited by:

    1. 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.
    2. Yousef Shahwan & Nor Raihan Mohammad, 2016. "Descriptive Evidence Of Corporate Governance & Oecd Principles For Compliance With Jordanian Companies," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
    3. Muhamad Roslan Muhamad Yusoff & Ahmad Rahman Songip & Mas Bambang Baroto & Aini Suzana Ariffin, 2016. "Catalysing Growth Through Board Members Engagement In Strategy Execution," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
    4. Kamarudeen Babatunde Bello & Ahmad Jusoh & Khalil Md Nor, 2016. "Perspectives On Consumers’ Response To Corporate Social Responsibility," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
    5. Ismail Bin Lebai Othman & Sulaman Hafeez Siddiqui & Her Taufik, 2016. "Resistance Factors To Community Participation In Sustainable Tourism Development In Northern Sumatra Indonesia," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
    6. Giovanna Gavana & Pietro Gottardo & Anna Maria Moisello, 2016. "Sustainability Reporting in Family Firms: A Panel Data Analysis," Sustainability, MDPI, Open Access Journal, vol. 9(1), pages 1-18, December.
    7. Kalu Joseph Ufere & Aliagha Godwin Uche & Buang Bin Alias, 2016. "Social Determinants Of Voluntary Carbon Information Disclosure In The Real Estate Sector Of Malaysia," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
    8. Roziana Shaari & Siti Aisyah Panatik & A. Rajab & Zainab Khalifah, 2016. "Engaging University’S Roles In Social Inclusion," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
    9. Russell J. Craig & Niamh Brennan, 2012. "An exploration of the relationship between language choice in CEO letters to shareholders and corporate reputation," Open Access publications 10197/3922, Research Repository, University College Dublin.
    10. Janine Hogan & Sumit Lodhia, 2011. "Sustainability reporting and reputation risk management: an Australian case study," International Journal of Accounting and Information Management, Emerald Group Publishing, vol. 19(3), pages 267-287, September.
    11. Farouk Djermani & Arfan Shahzad & Adnan Ahmed Sheikh & Jamal Mohammed Esmail Alekam, 2016. "Factors Influencing The Intention To Use E-Government Services In Algeria: An Empirical Study," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.

  8. Jan Bebbington & Carlos Larrinaga-Gonzalez, 2008. "Carbon Trading: Accounting and Reporting Issues," European Accounting Review, Taylor & Francis Journals, vol. 17(4), pages 697-717.

    Cited by:

    1. J.I. Gorospe- Oviedo & A.I. Mateos- Ansótegui, 2012. "Related party transactions and emissions rights: accounting and direct international taxation," Chapters,in: Carbon Pricing, Growth and the Environment, chapter 8, pages 117-131 Edward Elgar Publishing.
    2. Talbot, David & Boiral, Olivier, 2013. "Can we trust corporates GHG inventories? An investigation among Canada's large final emitters," Energy Policy, Elsevier, vol. 63(C), pages 1075-1085.
    3. Markus J. Milne & Suzana Grubnic, 2011. "Climate change accounting research: keeping it interesting and different," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 24(8), pages 948-977, October.
    4. Roger L. Burritt & Stefan Schaltegger & Dimitar Zvezdov, 2011. "Carbon Management Accounting: Explaining Practice in Leading German Companies," Australian Accounting Review, CPA Australia, vol. 21(1), pages 80-98, March.
    5. Inha Oh & Yeongjun Yeo & Jeong-Dong Lee, 2015. "Efficiency versus Equality: Comparing Design Options for Indirect Emissions Accounting in the Korean Emissions Trading Scheme," Sustainability, MDPI, Open Access Journal, vol. 7(11), pages 1-21, November.
    6. Charles Cho & Martin Martens & Hakkyun Kim & Michelle Rodrigue, 2011. "Astroturfing Global Warming: It Isn’t Always Greener on the Other Side of the Fence," Journal of Business Ethics, Springer, vol. 104(4), pages 571-587, December.
    7. Frank Hartmann & Paolo Perego & Anna Young, 2013. "Carbon Accounting: Challenges for Research in Management Control and Performance Measurement," Abacus, Accounting Foundation, University of Sydney, vol. 49(4), pages 539-563, December.
    8. Bebbington, Jan & Larrinaga, Carlos, 2014. "Accounting and sustainable development: An exploration," Accounting, Organizations and Society, Elsevier, vol. 39(6), pages 395-413.
    9. Nor Bahiyah Omar & Azlan Amran, 2017. "Corporate Governance and Climate Change Reporting in Malaysia," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 7(12), pages 222-240, December.
    10. Apergis, Nicholas & Eleftheriou, Sofia & Payne, James E., 2013. "The relationship between international financial reporting standards, carbon emissions, and R&D expenditures: Evidence from European manufacturing firms," Ecological Economics, Elsevier, vol. 88(C), pages 57-66.
    11. Janine Hogan & Sumit Lodhia, 2011. "Sustainability reporting and reputation risk management: an Australian case study," International Journal of Accounting and Information Management, Emerald Group Publishing, vol. 19(3), pages 267-287, September.
    12. Roger L. Burritt & Stefan Schaltegger, 2010. "Sustainability accounting and reporting: fad or trend?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 23(7), pages 829-846, September.
    13. Hopwood, Anthony G., 2009. "Accounting and the environment," Accounting, Organizations and Society, Elsevier, vol. 34(3-4), pages 433-439, April.
    14. Haque Shamima & Islam Muhammad Azizul, 2015. "Stakeholder pressures on corporate climate change-related accountability and disclosures: Australian evidence," Business and Politics, De Gruyter, vol. 17(2), pages 355-390, August.
    15. Kathleen Herbohn & Julie Walker & Huay Yien Monica Loo, 2014. "Corporate Social Responsibility: The Link Between Sustainability Disclosure and Sustainability Performance," Abacus, Accounting Foundation, University of Sydney, vol. 50(4), pages 422-459, December.
    16. Peter Warwick & Chew Ng, 2012. "The ‘Cost’ of Climate Change: How Carbon Emissions Allowances are Accounted for Amongst European Union Companies," Australian Accounting Review, CPA Australia, vol. 22(1), pages 54-67, March.
    17. Yang Stephanie Liu & Xiaoyan Zhou & Jessica Yang & Andreas Hoepner, 2016. "Corporate Carbon Emission and Financial Performance: Does Carbon Disclosure Mediate the Relationship in the UK?," ICMA Centre Discussion Papers in Finance icma-dp2016-03, Henley Business School, Reading University.

  9. Jan Bebbington & Carlos Larrinaga & Jose M. Moneva, 2008. "Corporate social reporting and reputation risk management," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 21(3), pages 337-361, March.

    Cited by:

    1. Font, Xavier & Guix, Mireia & Bonilla-Priego, Ma Jesús, 2016. "Corporate social responsibility in cruising: Using materiality analysis to create shared value," Tourism Management, Elsevier, vol. 53(C), pages 175-186.
    2. Juan Pineiro-Chousa & Marcos Vizcaíno-González & M. Ángeles López-Cabarcos, 2016. "Reputation, Game Theory and Entrepreneurial Sustainability," Sustainability, MDPI, Open Access Journal, vol. 8(11), pages 1-13, November.
    3. 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.
    4. Staszkiewicz, Piotr W., 2012. "Veryfication of the disclosure lemma for Polish broker-dealer market," MPRA Paper 44210, University Library of Munich, Germany.
    5. Anne Michaels & Michael Grüning, 2017. "Relationship of corporate social responsibility disclosure on information asymmetry and the cost of capital," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(3), pages 251-274, October.
    6. Jacqueline Christensen & Pamela Kent & Tom Smith, 2016. "The decision to outsource risk management services," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 56(4), pages 985-1015, December.
    7. Pablo Archel & Javier Husillos & Carlos Larrinaga & Crawford Spence, 2009. "Social disclosure, legitimacy theory and the role of the state," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 22(8), pages 1284-1307, October.
    8. Castilla-Polo, Francisca & Sánchez-Hernández, María Isabel & Gallardo-Vázquez, Dolores & Ruiz Rodríguez, María del Consuelo, 2016. "Diseño de un modelo de reputación para cooperativas oleícolas," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 19(1), pages 154-167.
    9. Jonas Oliveira & Lúcia Lima Rodrigues & Russell Craig, 2011. "Risk-related disclosures by non-finance companies: Portuguese practices and disclosure characteristics," Managerial Auditing Journal, Emerald Group Publishing, vol. 26(9), pages 817-839, October.
    10. 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.
    11. Brunella Arru, 2015. "Indagine sulla comunicazione della responsabilità sociale delle società quotate italiane," MERCATI E COMPETITIVITÀ, FrancoAngeli Editore, vol. 2015(4), pages 15-46.
    12. Karen Benson & Peter M Clarkson & Tom Smith & Irene Tutticci, 2015. "A review of accounting research in the Asia Pacific region," Australian Journal of Management, Australian School of Business, vol. 40(1), pages 36-88, February.
    13. Michaela Rankin & Carolyn Windsor & Dina Wahyuni, 2011. "An investigation of voluntary corporate greenhouse gas emissions reporting in a market governance system: Australian evidence," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 24(8), pages 1037-1070, October.
    14. Nekhili, Mehdi & Nagati, Haithem & Chtioui, Tawhid & Nekhili, Ali, 2017. "Gender-diverse board and the relevance of voluntary CSR reporting," International Review of Financial Analysis, Elsevier, vol. 50(C), pages 81-100.
    15. 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.
    16. Bonilla-Priego, Mª Jesús & Font, Xavier & Pacheco-Olivares, Mª del Rosario, 2014. "Corporate sustainability reporting index and baseline data for the cruise industry," Tourism Management, Elsevier, vol. 44(C), pages 149-160.
    17. John Smith & Ros Haniffa & Jenny Fairbrass, 2011. "A Conceptual Framework for Investigating ‘Capture’ in Corporate Sustainability Reporting Assurance," Journal of Business Ethics, Springer, vol. 99(3), pages 425-439, March.
    18. 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.
    19. Carmen Caba Pérez & Juana Alonso Cañadas & María del Mar Gálvez Rodríguez & Laura Saraite, 2015. "Divulgación de información sobre responsabilidad social: Comparación entre la empresa pública versus privada en España," REVISTA LEBRET, UNIVERSIDAD SANTO TOMAS - BUCARAMANGA, vol. 7, pages 207-229, December.
    20. Petra F. A. Dilling, 2016. "Reporting on Long-Term Value Creation—The Example of Public Canadian Energy and Mining Companies," Sustainability, MDPI, Open Access Journal, vol. 8(9), pages 1-26, September.
    21. Jonas Oliveira & Lúcia Lima Rodrigues & Russell Craig, 2011. "Voluntary risk reporting to enhance institutional and organizational legitimacy: Evidence from Portuguese banks," Journal of Financial Regulation and Compliance, Emerald Group Publishing, vol. 19(3), pages 271-289, July.
    22. Arménio Rego & Miguel Pina e Cunha & Daniel Polónia, 2017. "Corporate Sustainability: A View From the Top," Journal of Business Ethics, Springer, vol. 143(1), pages 133-157, June.
    23. Michelle Rodrigue & Michel Magnan & Charles Cho, 2013. "Is Environmental Governance Substantive or Symbolic? An Empirical Investigation," Journal of Business Ethics, Springer, vol. 114(1), pages 107-129, April.
    24. Bebbington, Jan & Larrinaga, Carlos, 2014. "Accounting and sustainable development: An exploration," Accounting, Organizations and Society, Elsevier, vol. 39(6), pages 395-413.
    25. Olivier Boiral, 2016. "Accounting for the Unaccountable: Biodiversity Reporting and Impression Management," Journal of Business Ethics, Springer, vol. 135(4), pages 751-768, June.
    26. Yussri Sawani & Mustaffa Mohamed Zain & Faizah Darus, 2010. "Preliminary insights on sustainability reporting and assurance practices in Malaysia," Social Responsibility Journal, Emerald Group Publishing, vol. 6(4), pages 627-645, October.
    27. Salme Näsi & Hannele Mäkelä, 2010. "Incorporating Stakeholder Thinking into the Neo-Classical Capital Circulation Model of the Firm," Journal of Business Ethics, Springer, vol. 96(1), pages 51-56, August.
    28. Mohammad Enamul Hoque, 2017. "Why Company Should Adopt Integrated Reporting?," International Journal of Economics and Financial Issues, Econjournals, vol. 7(1), pages 241-248.
    29. Giovanna Gavana & Pietro Gottardo & Anna Maria Moisello, 2017. "Earnings Management and CSR Disclosure. Family vs. Non-Family Firms," Sustainability, MDPI, Open Access Journal, vol. 9(12), pages 1-21, December.
    30. Justyna Dyduch & Joanna Krasodomska, 2017. "Determinants of Corporate Social Responsibility Disclosure: An Empirical Study of Polish Listed Companies," Sustainability, MDPI, Open Access Journal, vol. 9(11), pages 1-24, October.
    31. Janine Hogan & Sumit Lodhia, 2011. "Sustainability reporting and reputation risk management: an Australian case study," International Journal of Accounting and Information Management, Emerald Group Publishing, vol. 19(3), pages 267-287, September.
    32. 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.
    33. Hannele Mäkelä & Salme Näsi, 2010. "Social responsibilities of MNCs in downsizing operations: A Finnish forest sector case analysed from the stakeholder, social contract and legitimacy theory point of view," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 23(2), pages 149-174, February.
    34. Markus J. Milne & Helen Tregidga & Sara Walton, 2009. "Words not actions! The ideological role of sustainable development reporting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 22(8), pages 1211-1257, October.
    35. Nina Evans & Janet Sawyer, 2010. "CSR and stakeholders of small businesses in regional South Australia," Social Responsibility Journal, Emerald Group Publishing, vol. 6(3), pages 433-451, August.
    36. Andrew Crane & Sarah Glozer, 2016. "Researching Corporate Social Responsibility Communication: Themes, Opportunities and Challenges," Journal of Management Studies, Wiley Blackwell, vol. 53(7), pages 1223-1252, November.
    37. Rita Lamboglia & Giuseppe D'Onza, 2013. "Un modello di gestione del rischio reputazionale. Dall’identificazione al fronteggiamento," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2013(3), pages 7-34.
    38. 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.
    39. Patrizia GAZZOLA & Massimo RATTI & Stefano AMELIO, 2017. "CSR and Sustainability Report for Nonprofit Organizations. An Italian Best Practice," Management Dynamics in the Knowledge Economy Journal, College of Management, National University of Political Studies and Public Administration, vol. 5(3), pages 355-376, September.

  10. Carlos Larrinaga-Gonzélez & Vincente Pérez-Chamorro, 2008. "Sustainability Accounting and Accountability in Public Water Companies," Public Money & Management, Chartered Institute of Public Finance and Accountancy, vol. 28(6), pages 337-343, December.
    See citations under working paper version above.
  11. Irene Criado-Jiménez & Manuel Fernández-Chulián & Carlos Larrinaga-González & Francisco Husillos-Carqués, 2008. "Compliance with Mandatory Environmental Reporting in Financial Statements: The Case of Spain (2001–2003)," Journal of Business Ethics, Springer, vol. 79(3), pages 245-262, May.

    Cited by:

    1. 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.
    2. X. Xu & S. Zeng & C. Tam, 2012. "Stock Market’s Reaction to Disclosure of Environmental Violations: Evidence from China," Journal of Business Ethics, Springer, vol. 107(2), pages 227-237, May.
    3. 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.
    4. Etienne Farvaque & Catherine Refait-Alexandre & Dhafer Saïdane, 2016. "Corporate disclosure: a review of its (direct and indirect) benefits and costs," Working Papers hal-01391688, HAL.

  12. Carol A. Adams & Carlos Larrinaga-González, 2007. "Engaging with organisations in pursuit of improved sustainability accounting and performance," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 20(3), pages 333-355, June.

    Cited by:

    1. Mia Kaspersen & Thomas Riise Johansen, 2016. "Changing Social and Environmental Reporting Systems," Journal of Business Ethics, Springer, vol. 135(4), pages 731-749, June.
    2. Tiberio Daddi & Stefano Vaglio & Massimo Battaglia, 2014. "Local Sustainability and Cooperation Actions in the Mediterranean Region," Sustainability, MDPI, Open Access Journal, vol. 6(5), pages 1-17, May.
    3. Carol A. Adams, 2008. "A commentary on: corporate social responsibility reporting and reputation risk management," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 21(3), pages 365-370, March.
    4. Sarah Adams & Roger Simnett, 2011. "Integrated Reporting: An Opportunity for Australia's Not-for-Profit Sector," Australian Accounting Review, CPA Australia, vol. 21(3), pages 292-301, September.
    5. 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.
    6. Nurul Fadly Habidin & Muhammad Arif Eyun & Anis Fadzlin Mohd Zubir & Nursyazwani Mohd Fuzi & Sharon Yong Yee Ong, 2016. "The Relationship between Sustainable Manufacturing Practice and Environmental Performance in Malaysian Automotive SMEs," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 6(12), pages 338-352, December.
    7. 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.
    8. Contrafatto, Massimo, 2014. "The institutionalization of social and environmental reporting: An Italian narrative," Accounting, Organizations and Society, Elsevier, vol. 39(6), pages 414-432.
    9. Maria Cleofe Giorgino & Enrico Supino & Federico Barnabè, 2017. "Corporate Disclosure, Materiality, and Integrated Report: An Event Study Analysis," Sustainability, MDPI, Open Access Journal, vol. 9(12), pages 1-15, November.
    10. Ala-Harja, Hanne & Helo, Petri, 2015. "Reprint of “Green supply chain decisions – Case-based performance analysis from the food industry”," Transportation Research Part E: Logistics and Transportation Review, Elsevier, vol. 74(C), pages 11-21.
    11. Max Baker, 2010. "Re-conceiving managerial capture," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 23(7), pages 847-867, September.
    12. Nick Sciulli, 2011. "The views of managers from a local coastal council on sustainability reporting issues: An Australian-based case study," Qualitative Research in Accounting & Management, Emerald Group Publishing, vol. 8(2), pages 139-160, June.
    13. John Smith & Ros Haniffa & Jenny Fairbrass, 2011. "A Conceptual Framework for Investigating ‘Capture’ in Corporate Sustainability Reporting Assurance," Journal of Business Ethics, Springer, vol. 99(3), pages 425-439, March.
    14. Christina Chiang, 2010. "Insights into current practices in auditing environmental matters," Managerial Auditing Journal, Emerald Group Publishing, vol. 25(9), pages 912-933, October.
    15. Paolo Perego & Frank Hartmann, 2009. "Aligning Performance Measurement Systems With Strategy: The Case of Environmental Strategy," Abacus, Accounting Foundation, University of Sydney, vol. 45(4), pages 397-428.
    16. Pier Luigi Marchini & Luca Fornaciari, 2016. "The increasing relevance of managing costs of poor quality (CoPQ). The case of the mineral water industry," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2016(3), pages 65-96.
    17. Ala-Harja, Hanne & Helo, Petri, 2014. "Green supply chain decisions – Case-based performance analysis from the food industry," Transportation Research Part E: Logistics and Transportation Review, Elsevier, vol. 69(C), pages 97-107.
    18. erro, Ainhoa garayar & calvo sánchez, José antonio, 2012. "Joining the un global compact in spain : an institutional Aproach," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 15(2), pages 311-355.
    19. Janine Hogan & Sumit Lodhia, 2011. "Sustainability reporting and reputation risk management: an Australian case study," International Journal of Accounting and Information Management, Emerald Group Publishing, vol. 19(3), pages 267-287, September.
    20. Giovanna Michelon, 2007. "Sustainability disclosure and reputation: a comparative study," "Marco Fanno" Working Papers 0044, Dipartimento di Scienze Economiche "Marco Fanno".
    21. Roger L. Burritt & Stefan Schaltegger, 2010. "Sustainability accounting and reporting: fad or trend?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 23(7), pages 829-846, September.
    22. Ionel JIANU, 2015. "The Role of Food Companies in Consumer Protection Through the Sustainable Reporting," The Journal of Accounting and Management, Danubius University of Galati, issue 3, pages 75-84, December.
    23. L. Bouten, 2011. "CSR reporting: The mastery of the internal dynamics," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 11/721, Ghent University, Faculty of Economics and Business Administration.
    24. Jan Bebbington & Carlos Larrinaga-González & Jose M. Moneva-Abadía, 2008. "Legitimating reputation/the reputation of legitimacy theory," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 21(3), pages 371-374, March.
    25. Brown, Judy & Tregidga, Helen, 2017. "Re-politicizing social and environmental accounting through Rancière: On the value of dissensus," Accounting, Organizations and Society, Elsevier, vol. 61(C), pages 1-21.
    26. Carol A. Adams & Glen Whelan, 2009. "Conceptualising future change in corporate sustainability reporting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 22(1), pages 118-143, January.
    27. Luo, Le & Tang, Qingliang, 2016. "Determinants of the Quality of Corporate Carbon Management Systems: An International Study," The International Journal of Accounting, Elsevier, vol. 51(2), pages 275-305.
    28. Seleshi Sisaye, 2011. "The functional-institutional and consequential-conflictual sociological approaches to accounting ethics education: Integrations from sustainability and ecological resources management literature," Managerial Auditing Journal, Emerald Group Publishing, vol. 26(3), pages 263-294, March.

  13. Carlos Larrinaga & Francisco Carrasco & Carmen Correa & Fernando Llena & Jose Moneva, 2002. "Accountability and accounting regulation: the case of the Spanish environmental disclosure standard," European Accounting Review, Taylor & Francis Journals, vol. 11(4), pages 723-740.

    Cited by:

    1. Valentina Marano & Peter Tashman & Tatiana Kostova, 2017. "Escaping the iron cage: Liabilities of origin and CSR reporting of emerging market multinational enterprises," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 48(3), pages 386-408, April.
    2. Jan Bebbington & Colin Higgins & Bob Frame, 2009. "Initiating sustainable development reporting: evidence from New Zealand," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 22(4), pages 588-625, May.
    3. 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.
    4. 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.
    5. 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.
    6. Veronica P. Lima Ribeiro & Cristina Aibar-Guzman, 2010. "Determinants of environmental accounting practices in local entities: evidence from Portugal," Social Responsibility Journal, Emerald Group Publishing, vol. 6(3), pages 404-419, August.
    7. Patten, Dennis M., 2005. "The accuracy of financial report projections of future environmental capital expenditures: a research note," Accounting, Organizations and Society, Elsevier, vol. 30(5), pages 457-468, July.
    8. Jan Bebbington & Carlos Larrinaga & Jose M. Moneva, 2008. "Corporate social reporting and reputation risk management," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 21(3), pages 337-361, March.
    9. Irene Criado-Jiménez & Manuel Fernández-Chulián & Carlos Larrinaga-González & Francisco Husillos-Carqués, 2008. "Compliance with Mandatory Environmental Reporting in Financial Statements: The Case of Spain (2001–2003)," Journal of Business Ethics, Springer, vol. 79(3), pages 245-262, May.
    10. María Luisa Pajuelo Moreno, 2013. "Assessment of the Impact of Business Activity in Sustainability Terms. Empirical Confirmation of Its Determination in Spanish Companies," Sustainability, MDPI, Open Access Journal, vol. 5(6), pages 1-32, May.
    11. Teresa Eugénio & Isabel Costa Lourenço & Ana Isabel Morais, 2010. "Recent developments in social and environmental accounting research," Social Responsibility Journal, Emerald Group Publishing, vol. 6(2), pages 286-305, June.
    12. Ataur Belal & Robin Roberts, 2010. "Stakeholders’ Perceptions of Corporate Social Reporting in Bangladesh," Journal of Business Ethics, Springer, vol. 97(2), pages 311-324, December.
    13. Archel, Pablo & Husillos, Javier & Spence, Crawford, 2011. "The institutionalisation of unaccountability: Loading the dice of Corporate Social Responsibility discourse," Accounting, Organizations and Society, Elsevier, vol. 36(6), pages 327-343.
    14. Marisa Agostini & Ericka Costa, 2012. "Mandatory disclosure about environmental and employee matters in Italian listed corporate groups' reports," Working Papers 6, Department of Management, Università Ca' Foscari Venezia.
    15. 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.
    16. 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.
    17. Alvarez Etxeberria, Igor & Garayar, Ainhoa & Calvo Sánchez, José Antonio, 2015. "Development of sustainability reports for farming operations in the Basque Country using the Delphi method," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 18(1), pages 44-54.
    18. 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.
    19. Ioannis Nikolaou & Konstantinos Evangelinos, 2012. "Financial and non-financial environmental information: significant factors for corporate environmental performance measuring," International Journal of Managerial and Financial Accounting, Inderscience Enterprises Ltd, vol. 4(1), pages 61-77.

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NEP is an announcement service for new working papers, with a weekly report in each of many fields. This author has had 2 papers announced in NEP. These are the fields, ordered by number of announcements, along with their dates. If the author is listed in the directory of specialists for this field, a link is also provided.
  1. NEP-ACC: Accounting & Auditing (1) 2008-08-06
  2. NEP-HIS: Business, Economic & Financial History (1) 2008-08-06

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