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Social Reporting and New Governance Regulation: The Prospects of Achieving Corporate Accountability Through Transparency

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Cited by:

  1. Gunnar Gutsche & Bernhard Zwergel, 2016. "Information barriers and SRI market participation – Can sustainability and transparency labels help?," MAGKS Papers on Economics 201624, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung).
  2. Christina W. Y. Wong & Chee Yew Wong & Sakun Boon-itt & Ailie K. Y. Tang, 2021. "Strategies for Building Environmental Transparency and Accountability," Sustainability, MDPI, vol. 13(16), pages 1-25, August.
  3. Alabbad, Amal & Al Saleem, Jafar & Kabir Hassan, M., 2022. "Does religious diversity play roles in corporate environmental decisions?," Journal of Business Research, Elsevier, vol. 148(C), pages 489-504.
  4. Niklas Egels-Zandén & Niklas Hansson, 2016. "Supply Chain Transparency as a Consumer or Corporate Tool: The Case of Nudie Jeans Co," Journal of Consumer Policy, Springer, vol. 39(4), pages 377-395, December.
  5. Pontus Hedlin, 2018. "And yet they thrive!—Regaining the relevance of a transparency system," Development Policy Review, Overseas Development Institute, vol. 36(S1), pages 495-513, March.
  6. Mia Mahmudur Rahim, 2017. "Improving Social Responsibility in RMG Industries Through a New Governance Approach in Laws," Journal of Business Ethics, Springer, vol. 143(4), pages 807-826, July.
  7. Johan Graafland & Hugo Smid, 2015. "Competition and Institutional Drivers of Corporate Social Performance," De Economist, Springer, vol. 163(3), pages 303-322, September.
  8. Roy, Partha P. & Rao, Sandeep & Zhu, Min, 2022. "Mandatory CSR expenditure and stock market liquidity," Journal of Corporate Finance, Elsevier, vol. 72(C).
  9. Bullock Graham, 2015. "Signaling the credibility of private actors as public agents: transparency, independence, and expertise in environmental evaluations of products and companies," Business and Politics, De Gruyter, vol. 17(2), pages 177-219, August.
  10. Eenkhoorn, P. & Graafland, J.J., 2010. "Lying in Business : Insights from Hannah Arendt’s ‘Lying in Politics’," Discussion Paper 2010-75, Tilburg University, Center for Economic Research.
  11. 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.
  12. Victor Chiedu OBA & Musa Inuwa FODIO, 2012. "Board Characteristics and the Quality of Environmental Reporting in Nigeria," The Journal of Accounting and Management, Danubius University of Galati, issue 2, pages 33-48, August.
  13. Antonino Vaccaro, 2012. "To Pay or Not to Pay? Dynamic Transparency and the Fight Against the Mafia’s Extortionists," Journal of Business Ethics, Springer, vol. 106(1), pages 23-35, March.
  14. Enes Ünal & Vikash Kumar Sinha, 2023. "Sustainability trade‐offs in the circular economy: A maturity‐based framework," Business Strategy and the Environment, Wiley Blackwell, vol. 32(7), pages 4662-4682, November.
  15. Gardner, T.A. & Benzie, M. & Börner, J. & Dawkins, E. & Fick, S. & Garrett, R. & Godar, J. & Grimard, A. & Lake, S. & Larsen, R.K. & Mardas, N. & McDermott, C.L. & Meyfroidt, P. & Osbeck, M. & Persson, 2019. "Transparency and sustainability in global commodity supply chains," World Development, Elsevier, vol. 121(C), pages 163-177.
  16. Ann Terlaak & Seonghoon Kim & Taewoo Roh, 2018. "Not Good, Not Bad: The Effect of Family Control on Environmental Performance Disclosure by Business Group Firms," Journal of Business Ethics, Springer, vol. 153(4), pages 977-996, December.
  17. Jordan Famularo, 2023. "Corporate social responsibility communication in the ICT sector: digital issues, greenwashing, and materiality," International Journal of Corporate Social Responsibility, Springer, vol. 8(1), pages 1-25, December.
  18. Loon, Mark, 2019. "Knowledge management practice system: Theorising from an international meta-standard," Journal of Business Research, Elsevier, vol. 94(C), pages 432-441.
  19. Sara Bice, 2017. "Corporate Social Responsibility as Institution: A Social Mechanisms Framework," Journal of Business Ethics, Springer, vol. 143(1), pages 17-34, June.
  20. Andrej Miklosik & Peter Starchon & Milos Hitka, 2021. "Environmental sustainability disclosures in annual reports of ASX Industrials List companies," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 23(11), pages 16227-16245, November.
  21. Cristian R. Loza Adaui, 2020. "Sustainability Reporting Quality of Peruvian Listed Companies and the Impact of Regulatory Requirements of Sustainability Disclosures," Sustainability, MDPI, vol. 12(3), pages 1-22, February.
  22. Antonino Vaccaro & Alejo Sison, 2011. "Transparency in Business: The Perspective of Catholic Social Teaching and the “Caritas in Veritate”," Journal of Business Ethics, Springer, vol. 100(1), pages 17-27, March.
  23. Johan Graafland & Hugo Smid, 2014. "Does Corporate Social Responsibility Really Make a Difference? An Explorative Analysis for Chinese Companies," China & World Economy, Institute of World Economics and Politics, Chinese Academy of Social Sciences, vol. 22(2), pages 102-124, March.
  24. Barbaglia, Martina & Bianchini, Roberto & Butticè, Vincenzo & Elia, Stefano & Mariani, Marcello M., 2023. "The role of environmental sustainability in the relocation choices of MNEs: Back to the home country or welcome in a new host country?," Journal of International Management, Elsevier, vol. 29(5).
  25. João Neves & Antonino Vaccaro, 2013. "Corporate Transparency: A Perspective from Thomas Aquinas’ Summa Theologiae," Journal of Business Ethics, Springer, vol. 113(4), pages 639-648, April.
  26. Andrea Venturelli & Fabio Caputo & Simona Cosma & Rossella Leopizzi & Simone Pizzi, 2017. "Directive 2014/95/EU: Are Italian Companies Already Compliant?," Sustainability, MDPI, vol. 9(8), pages 1-19, August.
  27. Cynthia Clark & Jill Brown, 2015. "Multinational Corporations and Governance Effectiveness: Toward a More Integrative Board," Journal of Business Ethics, Springer, vol. 132(3), pages 565-577, December.
  28. Rea Wagner & Peter Seele, 2017. "Uncommitted Deliberation? Discussing Regulatory Gaps by Comparing GRI 3.1 to GRI 4.0 in a Political CSR Perspective," Journal of Business Ethics, Springer, vol. 146(2), pages 333-351, December.
  29. S. Prakash Sethi & Terrence F. Martell & Mert Demir, 2016. "Building Corporate Reputation Through Corporate Social Responsibility (CSR) Reports: The Case of Extractive Industries," Corporate Reputation Review, Palgrave Macmillan, vol. 19(3), pages 219-243, October.
  30. 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.
  31. Gro Kvåle & Zuzana Murdoch, 2022. "Making Sense of Stigmatized Organizations: Labelling Contests and Power Dynamics in Social Evaluation Processes," Journal of Business Ethics, Springer, vol. 178(3), pages 675-693, July.
  32. Ruwaidah H. Haddad & Ayman E. Haddad & Ayham Haddad & Nabeel Sawalha, 2023. "Corporate Social Responsibility Disclosure and Stock Market Liquidity: The Case of Jordan," Sustainability, MDPI, vol. 16(1), pages 1-14, December.
  33. Nicole Darnall & Hyunjung Ji & Kazuyuki Iwata & Toshi H. Arimura, 2022. "Do ESG reporting guidelines and verifications enhance firms' information disclosure?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(5), pages 1214-1230, September.
  34. André Habisch & Lorenzo Patelli & Matteo Pedrini & Christoph Schwartz, 2011. "Different Talks with Different Folks: A Comparative Survey of Stakeholder Dialog in Germany, Italy, and the U.S," Journal of Business Ethics, Springer, vol. 100(3), pages 381-404, May.
  35. Irene M. Herremans & Jamal A. Nazari & Fereshteh Mahmoudian, 2016. "Stakeholder Relationships, Engagement, and Sustainability Reporting," Journal of Business Ethics, Springer, vol. 138(3), pages 417-435, October.
  36. Michał Jurek, 2014. "The genesis and evolution of CSR self-regulation with special refer-ence to the case of financial institutions," Working papers wpaper70, Financialisation, Economy, Society & Sustainable Development (FESSUD) Project.
  37. Sebastian Utz, 2019. "Corporate scandals and the reliability of ESG assessments: evidence from an international sample," Review of Managerial Science, Springer, vol. 13(2), pages 483-511, April.
  38. Laurence Vigneau & Michael Humphreys & Jeremy Moon, 2015. "How Do Firms Comply with International Sustainability Standards? Processes and Consequences of Adopting the Global Reporting Initiative," Journal of Business Ethics, Springer, vol. 131(2), pages 469-486, October.
  39. Marcel T. J. Kok & Kathrin Ludwig, 2022. "Understanding international non-state and subnational actors for biodiversity and their possible contributions to the post-2020 CBD global biodiversity framework: insights from six international coope," International Environmental Agreements: Politics, Law and Economics, Springer, vol. 22(1), pages 1-25, March.
  40. Antonino Vaccaro & Dalia Patiño Echeverri, 2010. "Corporate Transparency and Green Management," Journal of Business Ethics, Springer, vol. 95(3), pages 487-506, September.
  41. Simona Cosma & Rossella Leopizzi & Simone Pizzi & Mario Turco, 2021. "The stakeholder engagement in the European banks: Regulation versus governance. What changes after the NF directive?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(3), pages 1091-1103, May.
  42. Esther Hoffmann & Christian Dietsche & Christine Hobelsberger, 2018. "Between mandatory and voluntary: non-financial reporting by German companies [Zwischen Pflicht und Kür: Nichtfinanzielle Berichterstattung deutscher Unternehmen]," NachhaltigkeitsManagementForum | Sustainability Management Forum, Springer, vol. 26(1), pages 47-63, December.
  43. Franc Mali, 2013. "Why an Unbiased External R&D Evaluation System is Important for the Progress of Social Sciences—the Case of a Small Social Science Community," Social Sciences, MDPI, vol. 2(4), pages 1-14, December.
  44. Peter Verhezen, 2010. "Giving Voice in a Culture of Silence. From a Culture of Compliance to a Culture of Integrity," Journal of Business Ethics, Springer, vol. 96(2), pages 187-206, October.
  45. Daniel Kinderman, 2020. "The challenges of upward regulatory harmonization: The case of sustainability reporting in the European Union," Regulation & Governance, John Wiley & Sons, vol. 14(4), pages 674-697, October.
  46. Erin Marie Reid & Michael W. Toffel, 2008. "Responding to Public and Private Politics: Corporate Disclosure of Climate Change Strategies," Harvard Business School Working Papers 09-019, Harvard Business School, revised Jun 2009.
  47. Elisa Baraibar‐Diez & María D. Odriozola & José Luis Fernández Sánchez, 2017. "A Survey of Transparency: An Intrinsic Aspect of Business Strategy," Business Strategy and the Environment, Wiley Blackwell, vol. 26(4), pages 480-489, May.
  48. Michela Cordazzo & Laura Bini & Giuseppe Marzo, 2020. "Does the EU Directive on non‐financial information influence the value relevance of ESG disclosure? Italian evidence," Business Strategy and the Environment, Wiley Blackwell, vol. 29(8), pages 3470-3483, December.
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