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Igor Alvarez Etxeberria

Personal Details

First Name:Igor
Middle Name:
Last Name:Alvarez Etxeberria
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RePEc Short-ID:pal1235
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Affiliation

Facultad de Economía y Empresa
Universidad del País Vasco - Euskal Herriko Unibertsitatea

Bilbao, Spain
https://www.ehu.eus/es/web/ekonomia-enpresa-fakultatea/hasiera
RePEc:edi:fcehues (more details at EDIRC)

Research output

as
Jump to: Articles

Articles

  1. José M. Moneva & Sabina Scarpellini & Alfonso Aranda‐Usón & Igor Alvarez Etxeberria, 2023. "Sustainability reporting in view of the European sustainable finance taxonomy: Is the financial sector ready to disclose circular economy?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(3), pages 1336-1347, May.
  2. Igor Álvarez-Etxeberria & Miguel Marco-Fondevila & Constancio Zamora-Ramírez, 2023. "Non-Financial Disclosure: Isomorphism Effect in the Face of New Regulation," Sustainability, MDPI, vol. 15(11), pages 1-22, May.
  3. Marco-Fondevila, Miguel & Álvarez-Etxeberría, Igor, 2023. "Trends in private sector engagement with biodiversity: EU listed companies' disclosure and indicators," Ecological Economics, Elsevier, vol. 210(C).
  4. 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.
  5. Eugenio Zubeltzu-Jaka & Eduardo Ortas & Igor Álvarez-Etxeberria, 2019. "Independent Directors and Organizational Performance: New Evidence from A Meta-Analytic Regression Analysis," Sustainability, MDPI, vol. 11(24), pages 1-25, December.
  6. Igor Álvarez Etxeberria & Maider Aldaz Odriozola, 2018. "The social reputation of European companies: Does anti‐corruption disclosure affect stakeholders' perceptions?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(5), pages 713-721, September.
  7. Igor Álvarez Etxeberria & Eduardo Ortas & Stefan Schaltegger & Anne Bergmann & Edeltraud Günther & Sami Kara, 2017. "Resource Efficiency and an Integral Framework for Performance Measurement," Sustainable Development, John Wiley & Sons, Ltd., vol. 25(2), pages 150-165, March.
  8. Igor Álvarez Etxeberria & Eduardo Ortas & Stefan Schaltegger & Igor Álvarez Etxeberria & Eduardo Ortas & Stefan Schaltegger, 2017. "Innovative Measurement for Corporate Sustainability," Sustainable Development, John Wiley & Sons, Ltd., vol. 25(2), pages 111-112, March.
  9. Igor Álvarez Etxeberria & Eduardo Ortas & Stefan Schaltegger & Stefan Schaltegger & Igor Álvarez Etxeberria & Eduardo Ortas, 2017. "Innovating Corporate Accounting and Reporting for Sustainability – Attributes and Challenges," Sustainable Development, John Wiley & Sons, Ltd., vol. 25(2), pages 113-122, March.
  10. Isabel Gallego‐Alvarez & Eduardo Ortas & José Luis Vicente‐Villardón & Igor Álvarez Etxeberria, 2017. "Institutional Constraints, Stakeholder Pressure and Corporate Environmental Reporting Policies," Business Strategy and the Environment, Wiley Blackwell, vol. 26(6), pages 807-825, September.
  11. Igor Álvarez Etxeberria & Eduardo Ortas & Stefan Schaltegger & Carla Antonini & Carlos Larrinaga, 2017. "Planetary Boundaries and Sustainability Indicators. A Survey of Corporate Reporting Boundaries," Sustainable Development, John Wiley & Sons, Ltd., vol. 25(2), pages 123-137, March.
  12. Igor Álvarez Etxeberria & Eduardo Ortas & Stefan Schaltegger & Katherine L. Christ & Roger L. Burritt, 2017. "What Constitutes Contemporary Corporate Water Accounting? A Review from a Management Perspective," Sustainable Development, John Wiley & Sons, Ltd., vol. 25(2), pages 138-149, March.
  13. 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.
  14. Eduardo Ortas & Isabel Gallego‐Alvarez & Igor Álvarez Etxeberria, 2015. "Financial Factors Influencing the Quality of Corporate Social Responsibility and Environmental Management Disclosure: A Quantile Regression Approach," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 22(6), pages 362-380, November.
  15. Igor Álvarez Etxeberria & Ainhoa Garayar Erro, 2007. "Incidencia de la GRI-2002 en las emisiones de memorias sostenibles," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, vol. 65(02), pages 318-341.

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.

Articles

  1. Marco-Fondevila, Miguel & Álvarez-Etxeberría, Igor, 2023. "Trends in private sector engagement with biodiversity: EU listed companies' disclosure and indicators," Ecological Economics, Elsevier, vol. 210(C).

    Cited by:

    1. Jeanne, Amar & Demaria, Samira & Rigot, Sandra, 2023. "What are the drivers of corporates' climate transparency? Evidence from the S&P 1200 index," Ecological Economics, Elsevier, vol. 213(C).

  2. Eugenio Zubeltzu-Jaka & Eduardo Ortas & Igor Álvarez-Etxeberria, 2019. "Independent Directors and Organizational Performance: New Evidence from A Meta-Analytic Regression Analysis," Sustainability, MDPI, vol. 11(24), pages 1-25, December.

    Cited by:

    1. Hend Alregab, 2022. "The Role of Environmental, Social, and Governance Performance on Attracting Foreign Ownership: Evidence from Saudi Arabia," Sustainability, MDPI, vol. 14(23), pages 1-15, November.

  3. Igor Álvarez Etxeberria & Maider Aldaz Odriozola, 2018. "The social reputation of European companies: Does anti‐corruption disclosure affect stakeholders' perceptions?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(5), pages 713-721, September.

    Cited by:

    1. 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.
    2. Marco-Fondevila, Miguel & Álvarez-Etxeberría, Igor, 2023. "Trends in private sector engagement with biodiversity: EU listed companies' disclosure and indicators," Ecological Economics, Elsevier, vol. 210(C).
    3. Pier Luigi Marchini & Tatiana Mazza & Alice Medioli, 2020. "Corruption and sustainable development: The impact on income shifting in European international groups," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(2), pages 717-730, March.
    4. Lenka Veselovská & Ján Závadský & Zuzana Závadská, 2020. "Mitigating bribery risks to strengthen the corporate social responsibility in accordance with the ISO 37001," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(4), pages 1972-1988, July.

  4. Igor Álvarez Etxeberria & Eduardo Ortas & Stefan Schaltegger & Anne Bergmann & Edeltraud Günther & Sami Kara, 2017. "Resource Efficiency and an Integral Framework for Performance Measurement," Sustainable Development, John Wiley & Sons, Ltd., vol. 25(2), pages 150-165, March.

    Cited by:

    1. Nicholas M. Holden & Andrew M. Neill & Jane C. Stout & Derek O’Brien & Michael A. Morris, 2023. "Biocircularity: a Framework to Define Sustainable, Circular Bioeconomy," Circular Economy and Sustainability,, Springer.
    2. Claudia Dias & Ricardo Gouveia Rodrigues & João J. Ferreira, 2022. "Linking natural resources and performance of small agricultural businesses: Do entrepreneurial orientation and environmental sustainability orientation matter?," Sustainable Development, John Wiley & Sons, Ltd., vol. 30(4), pages 713-725, August.

  5. Igor Álvarez Etxeberria & Eduardo Ortas & Stefan Schaltegger & Stefan Schaltegger & Igor Álvarez Etxeberria & Eduardo Ortas, 2017. "Innovating Corporate Accounting and Reporting for Sustainability – Attributes and Challenges," Sustainable Development, John Wiley & Sons, Ltd., vol. 25(2), pages 113-122, March.

    Cited by:

    1. A. D. Nuwan Gunarathne & H. M. P. Peiris, 2017. "Assessing the impact of eco-innovations through sustainability indicators: the case of the commercial tea plantation industry in Sri Lanka," Asian Journal of Sustainability and Social Responsibility, Springer, vol. 2(1), pages 41-58, September.
    2. Anca Antoaneta Vărzaru & Claudiu George Bocean & Maria Magdalena Criveanu & Adrian-Florin Budică-Iacob & Daniela Victoria Popescu, 2023. "Assessing the Contribution of Managerial Accounting in Sustainable Organizational Development in the Healthcare Industry," IJERPH, MDPI, vol. 20(4), pages 1-16, February.
    3. Stanescu Sorina-Geanina & Paduraru Adriana & Comandaru Ana-Maria, 2018. "The Role Of The Accounting Profession In Achieving The Objectives Of Sustainable Development," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 3, pages 117-122, June.
    4. Fikret Korhan Turan & Saadet Cetinkaya, 2022. "The role of aesthetics and art in organizational sustainability: A conceptual model and exploratory study in higher education," Sustainable Development, John Wiley & Sons, Ltd., vol. 30(1), pages 83-95, February.
    5. Yanqi Sun, 2023. "Can the innovation in sustainability disclosures reflect organisational sustainable development? An integrated reporting perspective from China," Sustainable Development, John Wiley & Sons, Ltd., vol. 31(3), pages 1668-1680, June.
    6. Salaheldin Hamad & Fong‐Woon Lai & Muhammad Kashif Shad & Zdeňka Konečná & Feybi Ariani Goni & Abdoulmohammad Gholamzadeh Chofreh & Jiří Jaromír Klemeš, 2022. "Corporate governance code and voluntary disclosure of integrated reporting: Evidence from an emerging economy," Sustainable Development, John Wiley & Sons, Ltd., vol. 30(6), pages 1497-1510, December.
    7. Francesca Culasso & Elisa Giacosa & Edoardo Crocco & Daniele Giordino, 2023. "Modern day Management Accountants: A latent Dirichlet allocation investigation," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2023(2 Suppl.), pages 11-36.
    8. Matilda Axelson & Sebastian Oberthür & Lars J. Nilsson, 2021. "Emission reduction strategies in the EU steel industry: Implications for business model innovation," Journal of Industrial Ecology, Yale University, vol. 25(2), pages 390-402, April.
    9. del Río, Cristina & López-Arceiz, Francisco J. & Muga, Luis, 2023. "Do sustainability disclosure mechanisms reduce market myopia? Evidence from European sustainability companies," International Review of Financial Analysis, Elsevier, vol. 87(C).
    10. Amoako, Kwame Oduro & Lord, Beverley R. & Dixon, Keith, 2021. "Narrative accounting for mining in Ghana: An old defence against a new threat?," Resources Policy, Elsevier, vol. 74(C).
    11. A.D. Nuwan Gunarathne & Ki‐Hoon Lee & Pubudu K. Hitigala Kaluarachchilage, 2021. "Institutional pressures, environmental management strategy, and organizational performance: The role of environmental management accounting," Business Strategy and the Environment, Wiley Blackwell, vol. 30(2), pages 825-839, February.
    12. Stephanie Jahn & Jens Newig & Daniel J. Lang & Judith Kahle & Matthias Bergmann, 2022. "Demarcating transdisciplinary research in sustainability science—Five clusters of research modes based on evidence from 59 research projects," Sustainable Development, John Wiley & Sons, Ltd., vol. 30(2), pages 343-357, April.
    13. Ohsung Kwon, 2020. "A study on how startups approach sustainable development through intellectual property," Sustainable Development, John Wiley & Sons, Ltd., vol. 28(4), pages 613-625, July.
    14. 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.
    15. Annesi, Nora & Battaglia, Massimo & Frey, Marco, 2021. "Stakeholder engagement by an Italian water utility company: Insight from participant observation of dialogism," Utilities Policy, Elsevier, vol. 72(C).
    16. Oleh Pasko, 2017. "Impact of Calculative Practices on Innovation," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 66-74, December.
    17. 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.
    18. Sabina Scarpellini, 2022. "Social impacts of a circular business model: An approach from a sustainability accounting and reporting perspective," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(3), pages 646-656, May.
    19. Kai-Michael Griese & Gerrit Hirschfeld & Simon Baringhorst, 2019. "Unternehmen zwischen Digitalisierung und Nachhaltigkeit – eine empirische Untersuchung," NachhaltigkeitsManagementForum | Sustainability Management Forum, Springer, vol. 27(1), pages 11-21, March.
    20. Steve J. Bickley & Alison Macintyre & Benno Torgler, 2021. "Artificial Intelligence and Big Data in Sustainable Entrepreneurship," CREMA Working Paper Series 2021-11, Center for Research in Economics, Management and the Arts (CREMA).
    21. Maria Federica Izzo & Mirella Ciaburri & Riccardo Tiscini, 2020. "The Challenge of Sustainable Development Goal Reporting: The First Evidence from Italian Listed Companies," Sustainability, MDPI, vol. 12(8), pages 1-18, April.
    22. Teresa Vallet‐Bellmunt & Iluminada Fuertes‐Fuertes & María Luisa Flor, 2023. "Reporting Sustainable Development Goal 12 in the Spanish food retail industry. An analysis based on Global Reporting Initiative performance indicators," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(2), pages 695-707, March.
    23. Fridolin Simon Brand & Verena Berger & Katharina Hetze & Jörg E. U. Schmidt & Marie-Christin Weber & Herbert Winistörfer & Claus-Heinrich Daub, 2018. "Overcoming current practical challenges in sustainability and integrated reporting: insights from a Swiss field study [Die Bewältigung der aktuellen praktischen Herausforderungen in der Nachhaltigk," NachhaltigkeitsManagementForum | Sustainability Management Forum, Springer, vol. 26(1), pages 35-46, December.

  6. Isabel Gallego‐Alvarez & Eduardo Ortas & José Luis Vicente‐Villardón & Igor Álvarez Etxeberria, 2017. "Institutional Constraints, Stakeholder Pressure and Corporate Environmental Reporting Policies," Business Strategy and the Environment, Wiley Blackwell, vol. 26(6), pages 807-825, September.

    Cited by:

    1. Sohanur Rahman & Tehmina Khan & Pavithra Siriwardhane, 2019. "Sustainable development carbon pricing initiative and voluntary environmental disclosures quality," Business Strategy and the Environment, Wiley Blackwell, vol. 28(6), pages 1072-1082, September.
    2. Luigi Lepore & Loris Landriani & Sabrina Pisano & Gabriella D’Amore & Stefano Pozzoli, 2023. "Corporate governance in the digital age: the role of social media and board independence in CSR disclosure. Evidence from Italian listed companies," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 27(3), pages 749-785, September.
    3. Ji Li & Ying Zhang & Yanghong Hu & Xiaolong Tao & Wanxing Jiang & Lei Qi, 2018. "Developed market or developing market?: A perspective of institutional theory on multinational enterprises’ diversification and sustainable development with environmental protection," Business Strategy and the Environment, Wiley Blackwell, vol. 27(7), pages 858-871, November.
    4. Zhi Li & Qianwen Shao & Jiayun Song, 2023. "The efforts of manufacturing enterprises toward sustainable development under voluntary environmental policy: The roles of external pressure, attraction, and internal attributes," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(5), pages 2315-2329, September.
    5. Mumtaheena Anwar & Sohanur Rahman & Md. Nurul Kabir, 2021. "Does national carbon pricing policy affect voluntary environmental disclosures? A global evidence," Environmental Economics and Policy Studies, Springer;Society for Environmental Economics and Policy Studies - SEEPS, vol. 23(2), pages 211-244, April.
    6. Mitzi Isabel Cubilla‐Montilla & Purificación Galindo‐Villardón & Ana Belén Nieto‐Librero & María Purificación Vicente Galindo & Isabel María García‐Sánchez, 2020. "What companies do not disclose about their environmental policy and what institutional pressures may do to respect," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(3), pages 1181-1197, May.
    7. Mărioara Beleneși & Victoria Bogdan & Dorina Nicoleta Popa, 2021. "Disclosure Dynamics and Non-Financial Reporting Analysis. The Case of Romanian Listed Companies," Sustainability, MDPI, vol. 13(9), pages 1-23, April.
    8. Sara Perotti & Lorenzo Bruno Prataviera & Marco Melacini, 2022. "Assessing the environmental impact of logistics sites through CO2eq footprint computation," Business Strategy and the Environment, Wiley Blackwell, vol. 31(4), pages 1679-1694, May.
    9. Jannik Gerwanski & Othar Kordsachia & Patrick Velte, 2019. "Determinants of materiality disclosure quality in integrated reporting: Empirical evidence from an international setting," Business Strategy and the Environment, Wiley Blackwell, vol. 28(5), pages 750-770, July.
    10. Huixiang Zeng & Tao Zhang & Zhifang Zhou & Yang Zhao & Xiaohong Chen, 2020. "Water disclosure and firm risk: Empirical evidence from highly water‐sensitive industries in China," Business Strategy and the Environment, Wiley Blackwell, vol. 29(1), pages 17-38, January.
    11. Eduardo Ortas & Igor Álvarez & Eugenio Zubeltzu, 2017. "Firms’ Board Independence and Corporate Social Performance: A Meta-Analysis," Sustainability, MDPI, vol. 9(6), pages 1-26, June.
    12. Cinthia Leonora Murillo‐Avalos & Mitzi Cubilla‐Montilla & Miguel Ángel Celestino Sánchez & Purificación Vicente‐Galindo, 2021. "What environmental social responsibility practices do large companies manage for sustainable development?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(1), pages 153-168, January.
    13. Hailiang Zou & Xuemei Xie & Guoyou Qi & Mengyu Yang, 2019. "The heterogeneous relationship between board social ties and corporate environmental responsibility in an emerging economy," Business Strategy and the Environment, Wiley Blackwell, vol. 28(1), pages 40-52, January.
    14. Simon L. Bager & Eric F. Lambin, 2020. "Sustainability strategies by companies in the global coffee sector," Business Strategy and the Environment, Wiley Blackwell, vol. 29(8), pages 3555-3570, December.
    15. Jeanne, Amar & Demaria, Samira & Rigot, Sandra, 2023. "What are the drivers of corporates' climate transparency? Evidence from the S&P 1200 index," Ecological Economics, Elsevier, vol. 213(C).
    16. Fernandez de Arroyabe, Juan Carlos & Schumann, Martin & Sena, Vania & Lucas, Pablo, 2021. "Understanding the network structure of agri-food FP7 projects: An approach to the effectiveness of innovation systems," Technological Forecasting and Social Change, Elsevier, vol. 162(C).
    17. Gallego-Álvarez, Isabel & García-Rubio, Raquel & Martínez-Ferrero, Jennifer, 2018. "Environmental performance concerns in Latin America: Determinant factors and multivariate analysis," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 21(2), pages 206-221.
    18. Mitzi Cubilla‐Montilla & Ana‐Belén Nieto‐Librero & Ma Purificación Galindo‐Villardón & Ma Purificación Vicente Galindo & Isabel‐María Garcia‐Sanchez, 2019. "Are cultural values sufficient to improve stakeholder engagement human and labour rights issues?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(4), pages 938-955, July.
    19. Kalyani Mulchandani & Ketan Mulchandani & Sahil Singh Jasrotia, 2021. "Does gender diversity on firm’s board affect dividend payouts? Evidence from India," Future Business Journal, Springer, vol. 7(1), pages 1-11, December.
    20. María Consuelo Pucheta‐Martínez & Inmaculada Bel‐Oms & Lúcia Lima Rodrigues, 2020. "Does stakeholder engagement encourage environmental reporting? The mediating role of firm performance," Business Strategy and the Environment, Wiley Blackwell, vol. 29(8), pages 3025-3037, December.
    21. Joel A. Martínez-Regalado & Cinthia Leonora Murillo-Avalos & Purificación Vicente-Galindo & Mónica Jiménez-Hernández & José Luis Vicente-Villardón, 2021. "Using HJ-Biplot and External Logistic Biplot as Machine Learning Methods for Corporate Social Responsibility Practices for Sustainable Development," Mathematics, MDPI, vol. 9(20), pages 1-16, October.
    22. Gabriela Almeida Marcon Nora & Anete Alberton & Diego Hernando Florez Ayala, 2023. "Stakeholder theory and actor‐network theory: The stakeholder engagement in energy transitions," Business Strategy and the Environment, Wiley Blackwell, vol. 32(1), pages 673-685, January.
    23. Efrén Gómez‐Bolaños & Nuria Esther Hurtado‐Torres & Blanca Luisa Delgado‐Márquez, 2020. "Disentangling the influence of internationalization on sustainability development: Evidence from the energy sector," Business Strategy and the Environment, Wiley Blackwell, vol. 29(1), pages 229-239, January.
    24. María Consuelo Pucheta‐Martínez & Isabel Gallego‐Álvarez & Inmaculada Bel‐Oms, 2019. "Board structures, liberal countries, and developed market economies. Do they matter in environmental reporting? An international outlook," Business Strategy and the Environment, Wiley Blackwell, vol. 28(5), pages 710-723, July.
    25. Sabina Scarpellini, 2022. "Social impacts of a circular business model: An approach from a sustainability accounting and reporting perspective," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(3), pages 646-656, May.
    26. Yawen Gao & Jibao Gu & Hefu Liu, 2019. "Interactive effects of various institutional pressures on corporate environmental responsibility: Institutional theory and multilevel analysis," Business Strategy and the Environment, Wiley Blackwell, vol. 28(5), pages 724-736, July.
    27. Stefano Marasca & Lucia Montanini & Alessia D'Andrea & Eva Cerioni, 2020. "The how and why of integrated reporting in a public health care organization: The stakeholders' perspective," Business Strategy and the Environment, Wiley Blackwell, vol. 29(4), pages 1714-1722, May.
    28. Le Luo & Qingliang Tang & Juan Peng, 2018. "The direct and moderating effects of power distance on carbon transparency: An international investigation of cultural value and corporate social responsibility," Business Strategy and the Environment, Wiley Blackwell, vol. 27(8), pages 1546-1557, December.
    29. Ignacio J. Duran & Pablo Rodrigo, 2018. "Why Do Firms in Emerging Markets Report? A Stakeholder Theory Approach to Study the Determinants of Non-Financial Disclosure in Latin America," Sustainability, MDPI, vol. 10(9), pages 1-20, August.
    30. Xiaohua Meng & Saixing Zeng & Xuemei Xie & Hailiang Zou, 2019. "Beyond symbolic and substantive: Strategic disclosure of corporate environmental information in China," Business Strategy and the Environment, Wiley Blackwell, vol. 28(2), pages 403-417, February.
    31. Mallory Elise Flowers & Daniel C. Matisoff & Douglas S. Noonan, 2020. "In the LEED: Racing to the Top in Environmental Self‐Regulation," Business Strategy and the Environment, Wiley Blackwell, vol. 29(6), pages 2842-2856, September.
    32. Feng Zhang & Lei Zhu, 2019. "Enhancing corporate sustainable development: Stakeholder pressures, organizational learning, and green innovation," Business Strategy and the Environment, Wiley Blackwell, vol. 28(6), pages 1012-1026, September.
    33. Gang Wang & Taiwen Feng & Zhanguo Zhu & Yisa Jiang, 2023. "Enabling green supply chain integration via green entrepreneurial orientation: Does environmental leadership matter?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(2), pages 518-530, March.

  7. Igor Álvarez Etxeberria & Eduardo Ortas & Stefan Schaltegger & Carla Antonini & Carlos Larrinaga, 2017. "Planetary Boundaries and Sustainability Indicators. A Survey of Corporate Reporting Boundaries," Sustainable Development, John Wiley & Sons, Ltd., vol. 25(2), pages 123-137, March.

    Cited by:

    1. Laura Sasse-Werhahn, 2019. "The Practical Wisdom behind the GRI," Humanistic Management Journal, Springer, vol. 4(1), pages 71-84, July.
    2. Francisco J. López‐Arceiz & Cristina Del Río & Ana J. Bellostas, 2020. "Sustainability performance indicators: Definition, interaction, and influence of contextual characteristics," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(6), pages 2615-2630, November.
    3. Darren D. Lee & John Hua Fan & Victor S. H. Wong, 2021. "No more excuses! Performance of ESG‐integrated portfolios in Australia," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(S1), pages 2407-2450, April.
    4. Cho, Charles H. & Senn, Juliette & Sobkowiak, Madlen, 2022. "Sustainability at stake during COVID-19: Exploring the role of accounting in addressing environmental crises," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 82(C).
    5. Murat Kucukvar & Khalel Ahmed Alawi & Galal M. Abdella & Muhammet Enis Bulak & Nuri C. Onat & Melih Bulu & Murat Yalçıntaş, 2021. "A frontier‐based managerial approach for relative sustainability performance assessment of the world's airports," Sustainable Development, John Wiley & Sons, Ltd., vol. 29(1), pages 89-107, January.
    6. Nicolai Abramovich & Alexandru Vasiliu, 2023. "Sustainability as fairness: A Rawlsian framework linking intergenerational equity and the sustainable development goals (SDGs) with business practices," Sustainable Development, John Wiley & Sons, Ltd., vol. 31(3), pages 1328-1342, June.
    7. Steve J. Bickley & Alison Macintyre & Benno Torgler, 2021. "Artificial Intelligence and Big Data in Sustainable Entrepreneurship," CREMA Working Paper Series 2021-11, Center for Research in Economics, Management and the Arts (CREMA).

  8. Igor Álvarez Etxeberria & Eduardo Ortas & Stefan Schaltegger & Katherine L. Christ & Roger L. Burritt, 2017. "What Constitutes Contemporary Corporate Water Accounting? A Review from a Management Perspective," Sustainable Development, John Wiley & Sons, Ltd., vol. 25(2), pages 138-149, March.

    Cited by:

    1. Seidl, Constantin & Wheeler, Sarah Ann & Zuo, Alec, 2020. "High turbidity: Water valuation and accounting in the Murray-Darling Basin," Agricultural Water Management, Elsevier, vol. 230(C).
    2. Thomas A. Tsalis & Ioannis E. Nikolaou & Konstantinos P. Tsagarakis, 2020. "A benchmarking–scoring methodology for assessing the water risk disclosures of water utilities," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 22(7), pages 6473-6493, October.
    3. Liu, Chengyun & Su, Kun & Zhang, Miaomiao, 2021. "Water disclosure and financial reporting quality for social changes: Empirical evidence from China," Technological Forecasting and Social Change, Elsevier, vol. 166(C).
    4. Yu‐Lin Chen & Mei‐Chu Huang, 2023. "Water usage reduction and CSR committees: Taiwan evidence," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(3), pages 1070-1081, May.
    5. Claudia Dias & Ricardo Gouveia Rodrigues & João J. Ferreira, 2022. "Linking natural resources and performance of small agricultural businesses: Do entrepreneurial orientation and environmental sustainability orientation matter?," Sustainable Development, John Wiley & Sons, Ltd., vol. 30(4), pages 713-725, August.

  9. 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.

    Cited by:

    1. Adam G. Pfleegor & Matthew Katz & Matthew T. Bowers, 2019. "Publish, Perish, or Salami Slice? Authorship Ethics in an Emerging Field," Journal of Business Ethics, Springer, vol. 156(1), pages 189-208, April.
    2. Gulzhanat Akhanova & Abid Nadeem & Jong R. Kim & Salman Azhar, 2019. "A Framework of Building Sustainability Assessment System for the Commercial Buildings in Kazakhstan," Sustainability, MDPI, vol. 11(17), pages 1-24, August.
    3. Georgios Bartzas & Konstantinos Komnitsas, 2020. "Environmental Risk Assessment in Agriculture: The Example of Pistacia vera L. Cultivation in Greece," Sustainability, MDPI, vol. 12(14), pages 1-20, July.
    4. Rok Rupnik & Damjan Vavpotič & Jurij Jaklič & Aleš Kuhar & Miroslav Plavšić & Boštjan Žvanut, 2021. "A Reference Standard Process Model for Agriculture to Facilitate Efficient Implementation and Adoption of Precision Agriculture," Agriculture, MDPI, vol. 11(12), pages 1-22, December.
    5. Shortall, Ruth & Davidsdottir, Brynhildur & Axelsson, Guðni, 2015. "A sustainability assessment framework for geothermal energy projects: Development in Iceland, New Zealand and Kenya," Renewable and Sustainable Energy Reviews, Elsevier, vol. 50(C), pages 372-407.
    6. Kosa Golić & Vesna Kosorić & Tatjana Kosić & Slavica Stamatović Vučković & Kosara Kujundžić, 2023. "A Platform of Critical Barriers to Socially Sustainable Residential Buildings: Experts’ Perspective," Sustainability, MDPI, vol. 15(9), pages 1-33, May.
    7. José Alex Gualotuña Parra & Ana M. Tarquis & Juan B. Grau Olivé & Federico Colombo Speroni & Antonio Saa-Requejo, 2021. "An Analytical Approach to Assess the Influence of Expert Panel Answer on Decision Making: The Case of Sustainable Land Use in Ribadavia Banda Norte, Salta (Argentina)," Sustainability, MDPI, vol. 13(12), pages 1-17, June.

  10. Eduardo Ortas & Isabel Gallego‐Alvarez & Igor Álvarez Etxeberria, 2015. "Financial Factors Influencing the Quality of Corporate Social Responsibility and Environmental Management Disclosure: A Quantile Regression Approach," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 22(6), pages 362-380, November.

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    2. Francisco Javier Forcadell & Elisa Aracil & Fernando Ubeda, 2020. "Using reputation for corporate sustainability to tackle banks digitalization challenges," Business Strategy and the Environment, Wiley Blackwell, vol. 29(6), pages 2181-2193, September.
    3. Anirut Pipatprapa & Hsiang‐Hsi Huang & Ching‐Hsu Huang, 2017. "The Role of Quality Management & Innovativeness on Green Performance," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 24(3), pages 249-260, May.
    4. Matthew Johnson & Friederike Redlbacher & Stefan Schaltegger, 2018. "Stakeholder Engagement for Corporate Sustainability: A Comparative Analysis of B2C and B2B Companies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(4), pages 659-673, July.
    5. Weiwei Wu & Zhou Liang & Qi Zhang, 2020. "Effects of corporate environmental responsibility strength and concern on innovation performance: The moderating role of firm visibility," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(3), pages 1487-1497, May.
    6. Chrysovalantis Gaganis & Fotios Pasiouras & Menelaos Tasiou & Constantin Zopounidis, 2021. "CISEF: A composite index of social, environmental and financial performance," Post-Print hal-03113006, HAL.
    7. 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.
    8. Weizhang Sun & Xuan Li & Yanli Geng & Jinfeng Yang & Yifei Zhang, 2020. "Board interlocks and the diffusion of CSR reporting practices: The role of market development," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(3), pages 1333-1343, May.
    9. María L. Gallén & Carlos Peraita, 2017. "The Relationship between Femininity and Sustainability Reporting," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 24(6), pages 496-508, November.
    10. Elena Nechita & Cristina Lidia Manea & Elena-Mirela Nichita & Alina-Mihaela Irimescu & Diana Manea, 2020. "Is Financial Information Influencing the Reporting on SDGs? Empirical Evidence from Central and Eastern European Chemical Companies," Sustainability, MDPI, vol. 12(21), pages 1-34, November.
    11. Mariusz Karwowski & Monika Raulinajtys‐Grzybek, 2021. "The application of corporate social responsibility (CSR) actions for mitigation of environmental, social, corporate governance (ESG) and reputational risk in integrated reports," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(4), pages 1270-1284, July.
    12. Eduardo Ortas & Isabel Gallego‐Álvarez & Igor Álvarez, 2019. "National institutions, stakeholder engagement, and firms' environmental, social, and governance performance," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(3), pages 598-611, May.
    13. Gilberto Santos & Federica Murmura & Laura Bravi, 2018. "SA 8000 as a Tool for a Sustainable Development Strategy," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(1), pages 95-105, January.
    14. Fornasari, Tommaso, 2020. "Il ruolo dei comitati di responsabilità sociale nella corporate governance [The Role of CSR Committees in Corporate Governance]," MPRA Paper 111192, University Library of Munich, Germany.
    15. Isabel Gallego‐Álvarez, 2018. "Assessing corporate environmental issues in international companies: A study of explanatory factors," Business Strategy and the Environment, Wiley Blackwell, vol. 27(8), pages 1284-1294, December.
    16. 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.
    17. 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.
    18. Nicola Cucari & Salvatore Esposito De Falco & Beatrice Orlando, 2018. "Diversity of Board of Directors and Environmental Social Governance: Evidence from Italian Listed Companies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(3), pages 250-266, May.
    19. Zeineb Miniaoui & Faten Chibani & Khaled Hussainey, 2019. "The impact of country‐level institutional differences on corporate social responsibility disclosure engagement," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(6), pages 1307-1320, November.
    20. Qiao Chen & Huixiang Zeng, 2022. "Is corporate social responsibility constrained by bank credit resource allocation?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(5), pages 1560-1577, September.
    21. Irene Bengo & Leonardo Boni & Alessandro Sancino, 2022. "EU financial regulations and social impact measurement practices: A comprehensive framework on finance for sustainable development," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(4), pages 809-819, July.
    22. Isabel Gallego‐Alvarez & Eduardo Ortas & José Luis Vicente‐Villardón & Igor Álvarez Etxeberria, 2017. "Institutional Constraints, Stakeholder Pressure and Corporate Environmental Reporting Policies," Business Strategy and the Environment, Wiley Blackwell, vol. 26(6), pages 807-825, September.
    23. Weizhang Sun & Chunguang Zhao & Charles H. Cho, 2019. "Institutional transitions and the role of financial performance in CSR reporting," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(2), pages 367-376, March.
    24. Angela Patrícia Bovolini Pedron & Clea Beatriz Macagnan & Davi Souza Simon & Daniel Francisco Vancin, 2021. "Environmental disclosure effects on returns and market value," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 23(3), pages 4614-4633, March.
    25. Hina Ismail & Muhammad A. Saleem & Sadaf Zahra & Muhammad S. Tufail & Rao Akmal Ali, 2021. "Application of Global Reporting Initiative (GRI) Principles for Measuring Quality of Corporate Social Responsibility (CSR) Disclosure: Evidence from Pakistan," Sustainability, MDPI, vol. 13(20), pages 1-19, October.
    26. Huang, Ruilei & Wei, Jiuchang, 2023. "Does CEOs’ green experience affect environmental corporate social responsibility? Evidence from China," Economic Analysis and Policy, Elsevier, vol. 79(C), pages 205-231.
    27. Aasma Memon & Zhang Yong An & Muhammad Qasim Memon, 2020. "Does financial availability sustain financial, innovative, and environmental performance? Relation via opportunity recognition," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(2), pages 562-575, March.
    28. Najul Laskar & Tapan Kumar Chakraborty & Santi Gopal Maji, 2017. "Corporate Sustainability Performance and Financial Performance: Empirical Evidence from Japan and India," Management and Labour Studies, XLRI Jamshedpur, School of Business Management & Human Resources, vol. 42(2), pages 88-106, May.
    29. Xie Hongming & Bilal Ahmed & Arif Hussain & Alam Rehman & Irfan Ullah & Farman Ullah Khan, 2020. "Sustainability Reporting and Firm Performance: The Demonstration of Pakistani Firms," SAGE Open, , vol. 10(3), pages 21582440209, September.
    30. Giovanni Zampone & Giuseppe Sannino & Isabel‐María García‐Sánchez, 2023. "Exploring the moderating effects of corporate social responsibility performance under mimetic pressures. An international analysis," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(1), pages 53-65, January.

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