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Environmental Reporting and its Relation to Corporate Environmental Performance

Citations

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Cited by:

  1. Hummel, Katrin & Schlick, Christian, 2013. "Zusammenhang zwischen Nachhaltigkeitsperformance und Nachhaltigkeitsberichterstattung – Legitimität oder finanzielle Überlegungen?," Die Unternehmung - Swiss Journal of Business Research and Practice, Nomos Verlagsgesellschaft mbH & Co. KG, vol. 67(1), pages 36-61.
  2. Nazim Hussain, 2015. "Impact of Sustainability Performance on Financial Performance: An Empirical Study of Global Fortune (N100) Firms," Working Papers 1, Department of Management, Università Ca' Foscari Venezia.
  3. Eva Cerioni & Alessia D’Andrea & Marco Giuliani & Stefano Marasca, 2021. "Non-Financial Disclosure and Intra-Industry Comparability: A Macro, Meso and Micro Analysis," Sustainability, MDPI, vol. 13(3), pages 1-23, January.
  4. Grigoris Giannarakis & Eleni Zafeiriou & Nikolaos Sariannidis, 2017. "The Impact of Carbon Performance on Climate Change Disclosure," Business Strategy and the Environment, Wiley Blackwell, vol. 26(8), pages 1078-1094, December.
  5. Manvendra Pratap Singh & Arpita Chakraborty & Mousumi Roy & Avinash Tripathi, 2021. "Developing SME sustainability disclosure index for Bombay Stock Exchange (BSE) listed manufacturing SMEs in India," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 23(1), pages 399-422, January.
  6. Denis Cormier & Luania Gutierrez & Michel Magnan, 2024. "The link between CSR performance and CSR disclosure quality: does board diversity matter?," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 28(1), pages 237-263, March.
  7. Giuseppe Sannino & Manuela Lucchese & Giovanni Zampone & Rosa Lombardi, 2020. "Cultural dimensions, Global Reporting Initiatives commitment, and corporate social responsibility issues: New evidence from Organisation for Economic Co‐operation and Development banks," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(4), pages 1653-1663, July.
  8. Ferreira, Ana & Pinheiro, Manuel Duarte & de Brito, Jorge & Mateus, Ricardo, 2019. "Decarbonizing strategies of the retail sector following the Paris Agreement," Energy Policy, Elsevier, vol. 135(C).
  9. Shan Xu & Duchi Liu & Jianbai Huang, 2015. "Corporate social responsibility, the cost of equity capital and ownership structure: An analysis of Chinese listed firms," Australian Journal of Management, Australian School of Business, vol. 40(2), pages 245-276, May.
  10. Sorina Simona BUMBESCU, 2019. "Assessing Sustainable Performance In Agriculture," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 3, pages 245-252, June.
  11. Xiaoya Zhu & Yunli Zhu & Xiaohua Meng, 2021. "Government Environmental Information Disclosure and Environmental Performance: Evidence from China," Sustainability, MDPI, vol. 13(12), pages 1-22, June.
  12. Ionela-Corina CHERSAN, 2016. "Corporate responsibility reporting according to Global Reporting Initiative: an international comparison," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(136), pages 424-424, Aprilie.
  13. Omaima A.G. Hassan & Peter Romilly, 2018. "Relations between corporate economic performance, environmental disclosure and greenhouse gas emissions: New insights," Business Strategy and the Environment, Wiley Blackwell, vol. 27(7), pages 893-909, November.
  14. Omaima A.G. Hassan, 2018. "The impact of voluntary environmental disclosure on firm value: Does organizational visibility play a mediation role?," Business Strategy and the Environment, Wiley Blackwell, vol. 27(8), pages 1569-1582, December.
  15. Eugenio D'Amico & Daniela Coluccia & Stefano Fontana & Silvia Solimene, 2016. "Factors Influencing Corporate Environmental Disclosure," Business Strategy and the Environment, Wiley Blackwell, vol. 25(3), pages 178-192, March.
  16. Li, Yueshan & Mao, Jinzhou & Chen, Shoudong & Yang, Dongliang, 2022. "Tax-reducing incentive and corporate green performance: What we learn from China," Renewable Energy, Elsevier, vol. 199(C), pages 791-802.
  17. Charles H. Cho & Jonathan Maurice & Emmanuelle Nègre & Marie-Anne Verdier, 2016. "Is environmental disclosure good for the environment? A meta-analysis and research agenda," Post-Print halshs-01369422, HAL.
  18. Xie, Guanghua & Chen, Lin & Chen, Xichan, 2021. "The role of short selling threat in corporate environmental disclosure strategies: Evidence from China," Resource and Energy Economics, Elsevier, vol. 66(C).
  19. Martina K. Linnenluecke & Jacqueline Birt & Xiaoyan Chen & Xin Ling & Tom Smith, 2017. "Accounting Research in Abacus, A&F, AAR, and AJM from 2008–2015: A Review and Research Agenda," Abacus, Accounting Foundation, University of Sydney, vol. 53(2), pages 159-179, June.
  20. Tsalis, Thomas A. & Nikolaou, Ioannis E. & Konstantakopoulou, Fotini & Zhang, Ying & Evangelinos, Konstantinos I., 2020. "Evaluating the corporate environmental profile by analyzing corporate social responsibility reports," Economic Analysis and Policy, Elsevier, vol. 66(C), pages 63-75.
  21. Akbas Halil Emre, 2016. "The Relationship Between Board Characteristics and Environmental Disclosure: Evidence from Turkish Listed Companies," South East European Journal of Economics and Business, Sciendo, vol. 11(2), pages 7-19, December.
  22. Gilbert K. Amoako & Anokye M. Adam & George Tackie & Clement Lamboi Arthur, 2021. "Environmental Accountability Practices of Environmentally Sensitive Firms in Ghana: Does Institutional Isomorphism Matter?," Sustainability, MDPI, vol. 13(17), pages 1-14, August.
  23. Geoffrey Frost & Stewart Jones & Muchen Yu, 2023. "Voluntary Carbon Reporting Prediction: A Machine Learning Approach," Abacus, Accounting Foundation, University of Sydney, vol. 59(4), pages 1116-1166, December.
  24. 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.
  25. Bilal Fayiz Omar & Nidal Omar Zallom, 2016. "Corporate social responsibility and market value: evidence from Jordan," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, vol. 14(1), pages 2-29, July.
  26. Rainer Lueg, 2022. "Constructs for Assessing Integrated Reports—Testing the Predictive Validity of a Taxonomy for Organization Size, Industry, and Performance," Sustainability, MDPI, vol. 14(12), pages 1-13, June.
  27. María del Mar Miras-Rodríguez & Domingo Martínez-Martínez & Bernabé Escobar-Pérez, 2018. "Which Corporate Governance Mechanisms Drive CSR Disclosure Practices in Emerging Countries?," Sustainability, MDPI, vol. 11(1), pages 1-20, December.
  28. Danilo Boffa & Antonio Prencipe & Armando Papa & Christian Corsi & Mario Sorrentino, 2023. "Boosting circular economy via the b-corporation roads. The effect of the entrepreneurial culture and exogenous factors on sustainability performance," International Entrepreneurship and Management Journal, Springer, vol. 19(2), pages 523-561, June.
  29. Gariet WS Chow & Robert B Durand & SzeKee Koh, 2014. "Are ethical investments good?," Australian Journal of Management, Australian School of Business, vol. 39(4), pages 645-665, November.
  30. Natalia Semenova, 2023. "The Public Effect of Private Sustainability Reporting: Evidence from Incident-Based Engagement Strategy," Journal of Business Ethics, Springer, vol. 182(2), pages 559-572, January.
  31. Qian, Wei & Chen, Xuan, 2021. "Corporate environmental disclosure and political connection in regulatory and leadership changes: The case of China," The British Accounting Review, Elsevier, vol. 53(1).
  32. Thomas Adomah Worae & Collins C. Ngwakwe & Cosmas C. Ambe, 2018. "Threshold Effect Analysis of the Relationship between Environmental Responsibility and Financial Performance," Managing Global Transitions, University of Primorska, Faculty of Management Koper, vol. 16(4 (Winter), pages 355-377.
  33. Stefano Garzella & Raffaele Fiorentino, 2013. "How to control environmental strategy?," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2013(1), pages 45-76.
  34. Sudipta Bose & Amitav Saha & Indra Abeysekera, 2020. "The Value Relevance of Corporate Social Responsibility Expenditure: Evidence from Regulatory Decisions," Abacus, Accounting Foundation, University of Sydney, vol. 56(4), pages 455-494, December.
  35. Noor Muhammad & Frank Scrimgeour & Krishna Reddy & Sazali Abidin, 2015. "The Impact of Corporate Environmental Performance on Market Risk: The Australian Industry Case," Journal of Business Ethics, Springer, vol. 132(2), pages 347-362, December.
  36. Mihai Carp & Leontina Păvăloaia & Mihai-Bogdan Afrăsinei & Iuliana Eugenia Georgescu, 2019. "Is Sustainability Reporting a Business Strategy for Firm’s Growth? Empirical Study on the Romanian Capital Market," Sustainability, MDPI, vol. 11(3), pages 1-21, January.
  37. Gregory Jackson & Julia Bartosch & Emma Avetisyan & Daniel Kinderman & Jette Steen Knudsen, 2020. "Mandatory Non-financial Disclosure and Its Influence on CSR: An International Comparison," Journal of Business Ethics, Springer, vol. 162(2), pages 323-342, March.
  38. Lu, Hui Ting & Li, Xue & Yuen, Kum Fai, 2023. "Digital transformation as an enabler of sustainability innovation and performance – Information processing and innovation ambidexterity perspectives," Technological Forecasting and Social Change, Elsevier, vol. 196(C).
  39. Burja Camelia & Burja Vasile, 2016. "The Economic Farm Size And Sustainable Value Disparities Between Romania And The Eu States," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 1, pages 50-57, February.
  40. Bart Manning & Geert Braam & Daniel Reimsbach, 2019. "Corporate governance and sustainable business conduct—Effects of board monitoring effectiveness and stakeholder engagement on corporate sustainability performance and disclosure choices," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(2), pages 351-366, March.
  41. Jia Xue & Youshi He & Ming Liu & Yin Tang & Hanyang Xu, 2021. "Incentives for Corporate Environmental Information Disclosure in China: Public Media Pressure, Local Government Supervision and Interactive Effects," Sustainability, MDPI, vol. 13(18), pages 1-20, September.
  42. María del Mar Alonso‐Almeida & Josep Llach & Frederic Marimon, 2014. "A Closer Look at the ‘Global Reporting Initiative’ Sustainability Reporting as a Tool to Implement Environmental and Social Policies: A Worldwide Sector Analysis," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 21(6), pages 318-335, November.
  43. 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.
  44. Sergio Manrique & Carmen-Pilar Martí-Ballester, 2017. "Analyzing the Effect of Corporate Environmental Performance on Corporate Financial Performance in Developed and Developing Countries," Sustainability, MDPI, vol. 9(11), pages 1-30, October.
  45. Steven F. Cahan & Charl De Villiers & Debra C. Jeter & Vic Naiker & Chris J. Van Staden, 2016. "Are CSR Disclosures Value Relevant? Cross-Country Evidence," European Accounting Review, Taylor & Francis Journals, vol. 25(3), pages 579-611, September.
  46. Mohammed S. Y. Omran & Mohammad A. A. Zaid & Aladdin Dwekat, 2021. "The relationship between integrated reporting and corporate environmental performance: A green trial," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(1), pages 427-445, January.
  47. Perera, Luckmika & Jubb, Christine & Gopalan, Sandeep, 2019. "A comparison of voluntary and mandated climate change-related disclosure," Journal of Contemporary Accounting and Economics, Elsevier, vol. 15(2), pages 243-266.
  48. Pamela Kent & Robyn McCormack & Tamara Zunker, 2021. "Employee disclosures in the grocery industry before the COVID‐19 pandemic," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(3), pages 4833-4858, September.
  49. Ralf Barkemeyer & Breeda Comyns & Frank Figge & Giulio Napolitano, 2014. "CEO statements in sustainability reports: Substantive information or background noise?," Accounting Forum, Taylor & Francis Journals, vol. 38(4), pages 241-257, December.
  50. Mahoney, Lois S. & Thorne, Linda & Cecil, Lianna & LaGore, William, 2013. "A research note on standalone corporate social responsibility reports: Signaling or greenwashing?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(4), pages 350-359.
  51. Inten Meutia & Shelly F. Kartasari & Zulnaidi Yaacob, 2022. "Stakeholder or Legitimacy Theory? The Rationale behind a Company’s Materiality Analysis: Evidence from Indonesia," Sustainability, MDPI, vol. 14(13), pages 1-20, June.
  52. Richard D Morris, 2015. "Book review: Jane Gleeson-White, Six Capitals: The Revolution Capitalism Has to Have – or Can Accountants Save the Planet?," The Economic and Labour Relations Review, , vol. 26(4), pages 689-693, December.
  53. Chan, Hau-Ling & Wei, Xiaoyong & Guo, Shu & Leung, Wing-Hong, 2020. "Corporate social responsibility (CSR) in fashion supply chains: A multi-methodological study," Transportation Research Part E: Logistics and Transportation Review, Elsevier, vol. 142(C).
  54. David Aristei & Manuela Gallo, 2024. "Green management, access to credit, and firms’ vulnerability to the COVID-19 crisis," Small Business Economics, Springer, vol. 62(1), pages 179-211, January.
  55. Jing Jia & Zhongtian Li, 2022. "Corporate sustainability, earnings persistence and the association between earnings and future cash flows," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(1), pages 299-336, March.
  56. Siddique, Md Abubakar & Akhtaruzzaman, Md & Rashid, Afzalur & Hammami, Helmi, 2021. "Carbon disclosure, carbon performance and financial performance: International evidence," International Review of Financial Analysis, Elsevier, vol. 75(C).
  57. Xuan Chen & Liang Zhang, 2022. "Do negative environmental media reports increase environmental information disclosures? A comparative analysis based on political connections and market competition," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 43(6), pages 2480-2500, September.
  58. María del Mar Miras-Rodríguez & Roberto Di Pietra, 2018. "Corporate Governance mechanisms as drivers that enhance the credibility and usefulness of CSR disclosure," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 22(3), pages 565-588, September.
  59. Shoaib Aslam & Mohamed H. Elmagrhi & Ramiz Ur Rehman & Collins G. Ntim, 2021. "Environmental management practices and financial performance using data envelopment analysis in Japan: The mediating role of environmental performance," Business Strategy and the Environment, Wiley Blackwell, vol. 30(4), pages 1655-1673, May.
  60. Juan Pineiro-Chousa & Marcos Vizcaíno-González & María Ángeles López-Cabarcos & Noelia Romero-Castro, 2017. "Managing Reputational Risk through Environmental Management and Reporting: An Options Theory Approach," Sustainability, MDPI, vol. 9(3), pages 1-15, March.
  61. Jorge A. Romero & Martin Freedman & Neale G. O'Connor, 2018. "The impact of Environmental Protection Agency penalties on financial performance," Business Strategy and the Environment, Wiley Blackwell, vol. 27(8), pages 1733-1740, December.
  62. Lassaad Ben Mahjoub & Halioui Khamoussi, 2013. "Environmental and Social Policy and Earning Persistence," Business Strategy and the Environment, Wiley Blackwell, vol. 22(3), pages 159-172, March.
  63. Akhtar Ali & Imran Abbas Jadoon, 2022. "The Value Relevance of Corporate Sustainability Performance (CSP)," Sustainability, MDPI, vol. 14(15), pages 1-31, July.
  64. Gilbert Kwabena Amoako & Anokye M. Adam & Clement Lamboi Arthur & George Tackie, 2021. "Institutional isomorphism, environmental management accounting and environmental accountability: a review," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 23(8), pages 11201-11216, August.
  65. Luo, Le & Tang, Qingliang, 2014. "Does voluntary carbon disclosure reflect underlying carbon performance?," Journal of Contemporary Accounting and Economics, Elsevier, vol. 10(3), pages 191-205.
  66. Xue, Xingnan & Hu, Nan, 2023. "Economic policy uncertainty and imitation behaviors of corporate social responsibility practices: Evidence from China," International Review of Financial Analysis, Elsevier, vol. 89(C).
  67. Zhang, Weike & Luo, Qian & Liu, Shiyuan, 2022. "Is government regulation a push for corporate environmental performance? Evidence from China," Economic Analysis and Policy, Elsevier, vol. 74(C), pages 105-121.
  68. Sudipta Bose & Chuan Yu, 2023. "Does Earnings Quality Influence Corporate Social Responsibility Performance? Empirical Evidence of the Causal Link," Abacus, Accounting Foundation, University of Sydney, vol. 59(2), pages 493-540, June.
  69. Roman Lanis & Grant Richardson, 2015. "Is Corporate Social Responsibility Performance Associated with Tax Avoidance?," Journal of Business Ethics, Springer, vol. 127(2), pages 439-457, March.
  70. Bonsón, Enrique & Bednárová, Michaela & Perea, David, 2023. "Disclosures about algorithmic decision making in the corporate reports of Western European companies," International Journal of Accounting Information Systems, Elsevier, vol. 48(C).
  71. Krishnamurti, Chandrasekhar & Velayutham, Eswaran, 2018. "The influence of board committee structures on voluntary disclosure of greenhouse gas emissions: Australian evidence," Pacific-Basin Finance Journal, Elsevier, vol. 50(C), pages 65-81.
  72. Alexander, David & Blum, Véronique, 2016. "Ecological economics: A Luhmannian analysis of integrated reporting," Ecological Economics, Elsevier, vol. 129(C), pages 241-251.
  73. Qian, Wei & Schaltegger, Stefan, 2017. "Revisiting carbon disclosure and performance: Legitimacy and management views," The British Accounting Review, Elsevier, vol. 49(4), pages 365-379.
  74. Linda Kusumaning Wedari & Amir Moradi‐Motlagh & Christine Jubb, 2023. "The moderating effect of innovation on the relationship between environmental and financial performance: Evidence from high emitters in Australia," Business Strategy and the Environment, Wiley Blackwell, vol. 32(1), pages 654-672, January.
  75. Fernando Gómez-Bezares & Wojciech Przychodzen & Justyna Przychodzen, 2016. "Corporate Sustainability and Shareholder Wealth—Evidence from British Companies and Lessons from the Crisis," Sustainability, MDPI, vol. 8(3), pages 1-22, March.
  76. Ederson Jorge Melo das Chagas & José de Lima Albuquerque & Luiz Flávio Arreguy Maia Filho & Alessandra Carla Ceolin, 2022. "Sustainable development, disclosure to stakeholders and the Sustainable Development Goals: Evidence from Brazilian banks' non‐financial reports," Sustainable Development, John Wiley & Sons, Ltd., vol. 30(6), pages 1975-1986, December.
  77. Giorgio Mion & Cristian R. Loza Adaui, 2019. "Mandatory Nonfinancial Disclosure and Its Consequences on the Sustainability Reporting Quality of Italian and German Companies," Sustainability, MDPI, vol. 11(17), pages 1-28, August.
  78. Kerstin Lopatta & Thomas Kaspereit & Sebastian A. Tideman & Anna R. Rudolf, 2022. "The moderating role of CEO sustainability reporting style in the relationship between sustainability performance, sustainability reporting, and cost of equity," Journal of Business Economics, Springer, vol. 92(3), pages 429-465, April.
  79. Giacomo Manetti & Simone Toccafondi, 2013. "Il coinvolgimento degli stakeholder nella governance e nel reporting delle fondazioni bancarie," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2013(3), pages 51-76.
  80. Linda Thorne & Lois S. Mahoney & Kristen Gregory & Susan Convery, 2017. "A Comparison of Canadian and U.S. CSR Strategic Alliances, CSR Reporting, and CSR Performance: Insights into Implicit–Explicit CSR," Journal of Business Ethics, Springer, vol. 143(1), pages 85-98, June.
  81. Laura Mervelskemper & Daniel Streit, 2017. "Enhancing Market Valuation of ESG Performance: Is Integrated Reporting Keeping its Promise?," Business Strategy and the Environment, Wiley Blackwell, vol. 26(4), pages 536-549, May.
  82. Katrin Hummel & Peter Rötzel, 2019. "Mandating the Sustainability Disclosure in Annual Reports—Evidence from the United Kingdom," Schmalenbach Business Review, Springer;Schmalenbach-Gesellschaft, vol. 71(2), pages 205-247, May.
  83. Klarissa Lueg & Rainer Lueg, 2021. "Deconstructing corporate sustainability narratives: A taxonomy for critical assessment of integrated reporting types," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(6), pages 1785-1800, November.
  84. Fard, Amirhossein & Javadi, Siamak & Kim, Incheol, 2020. "Environmental regulation and the cost of bank loans: International evidence," Journal of Financial Stability, Elsevier, vol. 51(C).
  85. Bonsón, Enrique & Lavorato, Domenica & Lamboglia, Rita & Mancini, Daniela, 2021. "Artificial intelligence activities and ethical approaches in leading listed companies in the European Union," International Journal of Accounting Information Systems, Elsevier, vol. 43(C).
  86. Tantawy Moussa & Amir Allam & Said Elbanna & Ahmed Bani‐Mustafa, 2020. "Can board environmental orientation improve U.S. firms' carbon performance? The mediating role of carbon strategy," Business Strategy and the Environment, Wiley Blackwell, vol. 29(1), pages 72-86, January.
  87. Karen Leigh Benson & Tom Smith, 2016. "Reply to ‘So, who really is a “noted author†within the accounting literature? A reflection on Benson et al. (2015)’," Australian Journal of Management, Australian School of Business, vol. 41(4), pages 656-659, November.
  88. Samuel Drempetic & Christian Klein & Bernhard Zwergel, 2020. "The Influence of Firm Size on the ESG Score: Corporate Sustainability Ratings Under Review," Journal of Business Ethics, Springer, vol. 167(2), pages 333-360, November.
  89. Dwi Ratmono & Darsono Darsono & Selviana Selviana, 2021. "Effect of Carbon Performance, Company Characteristics and Environmental Performance on Carbon Emission Disclosure: Evidence from Indonesia," International Journal of Energy Economics and Policy, Econjournals, vol. 11(1), pages 101-109.
  90. Lino Cinquini & Emilio Passetti & Andrea Tenucci, 2016. "La sostenibilit? ambientale in azienda: quale relazione tra disclosure volontaria e gestione interna?," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2016(2), pages 15-32.
  91. Yingjun Lu & Indra Abeysekera, 2017. "What Do Stakeholders Care About? Investigating Corporate Social and Environmental Disclosure in China," Journal of Business Ethics, Springer, vol. 144(1), pages 169-184, August.
  92. Grigoris Giannarakis & Eleni Zafeiriou & Garyfallos Arabatzis & Xanthi Partalidou, 2018. "Determinants of Corporate Climate Change Disclosure for European Firms," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(3), pages 281-294, May.
  93. Kalinga Jagoda & Patrick Wojcik, 2019. "Implementation of risk management and corporate sustainability in the Canadian oil and gas industry," Accounting Research Journal, Emerald Group Publishing Limited, vol. 32(3), pages 381-398, September.
  94. 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.
  95. Barnali Chaklader & Puja Aggarwal Gulati, 2015. "A Study of Corporate Environmental Disclosure Practices of Companies Doing Business in India," Global Business Review, International Management Institute, vol. 16(2), pages 321-335, April.
  96. Bradbury, Michael & Jia, Jing & Li, Zhongtian, 2022. "Corporate social responsibility committees and the use of corporate social responsibility assurance services," Journal of Contemporary Accounting and Economics, Elsevier, vol. 18(2).
  97. Jieun Chung & Charles H. Cho, 2018. "Current Trends within Social and Environmental Accounting Research: A Literature Review," Accounting Perspectives, John Wiley & Sons, vol. 17(2), pages 207-239, June.
  98. Salvatore Loprevite & Domenico Raucci & Daniela Rupo, 2020. "KPIs Reporting and Financial Performance in the Transition to Mandatory Disclosure: The Case of Italy," Sustainability, MDPI, vol. 12(12), pages 1-24, June.
  99. Liming Zhang & Fei Ye & Li Yang & Guichuan Zhou, 2019. "Impact of Political Connections on Corporate Environmental Performance: From a Green Development Perspective," Sustainability, MDPI, vol. 11(5), pages 1-17, March.
  100. Rongbing Huang & Yubo Huang, 2020. "Does Internal Control Contribute to a Firm’s Green Information Disclosure? Evidence from China," Sustainability, MDPI, vol. 12(8), pages 1-23, April.
  101. Petr Petera & Jaroslav Wagner & Renáta Pakšiová, 2021. "The Influence of Environmental Strategy, Environmental Reporting and Environmental Management Control System on Environmental and Economic Performance," Energies, MDPI, vol. 14(15), pages 1-20, July.
  102. 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.
  103. Valentina Minutiello & Patrizia Tettamanzi, 2022. "The quality of nonfinancial voluntary disclosure: A systematic literature network analysis on sustainability reporting and integrated reporting," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(1), pages 1-18, January.
  104. Raphaela Helbig & Sven von Höveling & Andreas Solsbach & Jorge Marx Gómez, 2021. "Strategic analysis of providing corporate sustainability open data," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 28(3), pages 195-214, July.
  105. Fawad Rauf & Cosmina Lelia Voinea & Hammad Bin Azam Hashmi & Cosmin Fratostiteanu, 2020. "Moderating Effect of Political Embeddedness on the Relationship between Resources Base and Quality of CSR Disclosure in China," Sustainability, MDPI, vol. 12(8), pages 1-19, April.
  106. Beatriz Junquera & Virginia Barba-Sánchez, 2018. "Environmental Proactivity and Firms’ Performance: Mediation Effect of Competitive Advantages in Spanish Wineries," Sustainability, MDPI, vol. 10(7), pages 1-18, June.
  107. Raffaele Fiorentino & Stefano Garzella & Rita Lamboglia & Daniela Mancini, 2016. "Strategie di sostenibilit?: dalle motivazioni ai sistemi di misurazione della performance," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2016(2), pages 115-142.
  108. Oluyomi A. Osobajo & Adekunle Oke & Ama Lawani & Temitope S. Omotayo & Nkeiruka Ndubuka-McCallum & Lovelin Obi, 2022. "Providing a Roadmap for Future Research Agenda: A Bibliometric Literature Review of Sustainability Performance Reporting (SPR)," Sustainability, MDPI, vol. 14(14), pages 1-20, July.
  109. X. Meng & S. Zeng & C. Tam, 2013. "From Voluntarism to Regulation: A Study on Ownership, Economic Performance and Corporate Environmental Information Disclosure in China," Journal of Business Ethics, Springer, vol. 116(1), pages 217-232, August.
  110. Alicia Girón & Amirreza Kazemikhasragh & Antonella Francesca Cicchiello & Eva Panetti, 2021. "Sustainability Reporting and Firms’ Economic Performance: Evidence from Asia and Africa," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 12(4), pages 1741-1759, December.
  111. J. Aloy Niresh & W. H. E. Silva, 2018. "The Nexus between Corporate Social Responsibility Disclosure and Financial Performance: Evidence from the Listed Banks, Finance and Insurance Companies in Sri Lanka," Accounting and Finance Research, Sciedu Press, vol. 7(2), pages 1-65, May.
  112. María Luisa Pajuelo Moreno & Teresa Duarte-Atoche, 2019. "Relationship between Sustainable Disclosure and Performance—An Extension of Ullmann’s Model," Sustainability, MDPI, vol. 11(16), pages 1-33, August.
  113. Antonio Corvino & Federica Doni & Silvio Bianchi Martini, 2020. "Corporate Governance, Integrated Reporting and Environmental Disclosure: Evidence from the South African Context," Sustainability, MDPI, vol. 12(12), pages 1-19, June.
  114. Sidney J. Gray & Niclas Hellman & Mariya N. Ivanova, 2019. "Extractive Industries Reporting: A Review of Accounting Challenges and the Research Literature," Abacus, Accounting Foundation, University of Sydney, vol. 55(1), pages 42-91, March.
  115. Miguel Marco‐Fondevila & José M. Moneva Abadía & Sabina Scarpellini, 2018. "CSR and green economy: Determinants and correlation of firms’ sustainable development," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(5), pages 756-771, September.
  116. Linda Kusumaning Wedari & Christine Jubb & Amir Moradi‐Motlagh, 2021. "Corporate climate‐related voluntary disclosures: Does potential greenwash exist among Australian high emitters reports?," Business Strategy and the Environment, Wiley Blackwell, vol. 30(8), pages 3721-3739, December.
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