IDEAS home Printed from https://ideas.repec.org/r/eee/aosoci/v35y2010i4p431-443.html
   My bibliography  Save this item

The language of US corporate environmental disclosure

Citations

Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
as


Cited by:

  1. Chen, Zhenhua & Loftus, Serena, 2019. "Multi-method evidence on investors’ reactions to managers’ self-inclusive language," Accounting, Organizations and Society, Elsevier, vol. 79(C).
  2. Hyung Jong Na & Kun Chang Lee & Seung Uk Choi & Seong Tae Kim, 2020. "Exploring CEO Messages in Sustainability Management Reports: Applying Sentiment Mining and Sustainability Balanced Scorecard Methods," Sustainability, MDPI, vol. 12(2), pages 1-21, January.
  3. Gary F. Peters & Andrea M. Romi & Juan Manuel Sanchez, 2019. "The Influence of Corporate Sustainability Officers on Performance," Journal of Business Ethics, Springer, vol. 159(4), pages 1065-1087, November.
  4. Yan Luo & Linying Zhou, 2020. "Textual tone in corporate financial disclosures: a survey of the literature," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 17(2), pages 101-110, September.
  5. Yubin Qian & Ya Sun, 2021. "The Correlation Between Annual Reports’ Narratives and Business Performance: A Retrospective Analysis," SAGE Open, , vol. 11(3), pages 21582440211, July.
  6. Tsang, Albert & Frost, Tracie & Cao, Huijuan, 2023. "Environmental, Social, and Governance (ESG) disclosure: A literature review," The British Accounting Review, Elsevier, vol. 55(1).
  7. Wendy Heltzer, 2011. "The asymmetric relationship between corporate environmental responsibility and earnings management: Evidence from the United States," Managerial Auditing Journal, Emerald Group Publishing, vol. 26(1), pages 65-88, January.
  8. Isabel Gallego‐Álvarez & María Consuelo Pucheta‐Martínez, 2020. "How cultural dimensions, legal systems, and industry affect environmental reporting? Empirical evidence from an international perspective," Business Strategy and the Environment, Wiley Blackwell, vol. 29(5), pages 2037-2057, July.
  9. Claudia Arena & Saverio Bozzolan & Giovanna Michelon, 2015. "Environmental Reporting: Transparency to Stakeholders or Stakeholder Manipulation? An Analysis of Disclosure Tone and the Role of the Board of Directors," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 22(6), pages 346-361, November.
  10. Renata Blanc & Manuel Castelo Branco & Charles H. Cho & Joanne Sopt, 2013. "In Search Of Disclosure Effects Of The Siemens Ag’S Corruption Scandal," OBEGEF Working Papers 015, OBEGEF - Observatório de Economia e Gestão de Fraude;OBEGEF Working Papers on Fraud and Corruption.
  11. Dean Neu & Gregory Saxton & Jeffery Everett & Abu Rahaman Shiraz, 2020. "Speaking Truth to Power: Twitter Reactions to the Panama Papers," Journal of Business Ethics, Springer, vol. 162(2), pages 473-485, March.
  12. Lu Zhang & Yuan George Shan & Millicent Chang, 2021. "Can CSR Disclosure Protect Firm Reputation During Financial Restatements?," Journal of Business Ethics, Springer, vol. 173(1), pages 157-184, September.
  13. Hummel, Katrin & Laun, Ute & Krauss, Annette, 2021. "Management of environmental and social risks and topics in the banking sector - An empirical investigation," The British Accounting Review, Elsevier, vol. 53(1).
  14. Aishah Sheikh Abu Bakar & Rashid Ameer, 2011. "Readability of Corporate Social Responsibility communication in Malaysia," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 18(1), pages 50-60, January.
  15. Michelon, Giovanna & Rodrigue, Michelle & Trevisan, Elisabetta, 2020. "The marketization of a social movement: Activists, shareholders and CSR disclosure," Accounting, Organizations and Society, Elsevier, vol. 80(C).
  16. Andrew C. Stuart & Jean C. Bedard & Cynthia E. Clark, 2021. "Corporate Social Responsibility Disclosures and Investor Judgments in Difficult Times: The Role of Ethical Culture and Assurance," Journal of Business Ethics, Springer, vol. 171(3), pages 565-582, July.
  17. Baudot, Lisa & Dillard, Jesse & Pencle, Nadra, 2020. "The emergence of benefit corporations: A cautionary tale," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 67.
  18. Gull, Ammar Ali & Ahsan, Tanveer & Qureshi, Muhammad Azeem & Mushtaq, Rizwan, 2023. "Striving to safeguard shareholders or maintain sustainability in periods of high uncertainty: A multi-country evidence," Technological Forecasting and Social Change, Elsevier, vol. 188(C).
  19. 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.
  20. Botelho, Tatiana & Magrini, Alessandra & Schaeffer, Roberto, 2014. "Plumbing the depths: Utilizing O&G reserve profiles to develop forward-looking risk assessments for exploration and production activities," Energy Policy, Elsevier, vol. 69(C), pages 489-500.
  21. Barry King, 2018. "Trump, celebrity and the merchant imaginary," Palgrave Communications, Palgrave Macmillan, vol. 4(1), pages 1-9, December.
  22. 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.
  23. Grant, Stephanie M. & Hodge, Frank D. & Sinha, Roshan K., 2018. "How disclosure medium affects investor reactions to CEO bragging, modesty, and humblebragging," Accounting, Organizations and Society, Elsevier, vol. 68, pages 118-134.
  24. Fafaliou, Irene & Giaka, Maria & Konstantios, Dimitrios & Polemis, Michael, 2022. "Firms’ ESG reputational risk and market longevity: A firm-level analysis for the United States," Journal of Business Research, Elsevier, vol. 149(C), pages 161-177.
  25. Mao-Chang Wang, 2017. "The Relationship between Firm Characteristics and the Disclosure of Sustainability Reporting," Sustainability, MDPI, vol. 9(4), pages 1-14, April.
  26. Helfaya, Akrum & Aboud, Ahmed & Amin, Essam, 2023. "An examination of corporate environmental goals disclosure, sustainability performance and firm value – An Egyptian evidence," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 52(C).
  27. Xiaorui Wang, 2017. "Regulatory compliance as fulfilment of corporate social responsibility: an interpretative textual analysis on sustainability reports of two Chinese listed agribusinesses," Asian Journal of Sustainability and Social Responsibility, Springer, vol. 2(1), pages 23-40, September.
  28. Bassyouny, Hesham & Abdelfattah, Tarek & Tao, Lei, 2022. "Narrative disclosure tone: A review and areas for future research," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 49(C).
  29. Amani, Farzaneh A. & Fadlalla, Adam M., 2017. "Data mining applications in accounting: A review of the literature and organizing framework," International Journal of Accounting Information Systems, Elsevier, vol. 24(C), pages 32-58.
  30. Gonçalves, Tiago Cruz & Gaio, Cristina, 2023. "Corporate sustainability disclosure and media visibility: Mixed method evidence from the tourism sector," Journal of Business Research, Elsevier, vol. 155(PB).
  31. Grisard, Claudine, 2014. "La formation de l'accountability en situations conflictuelles," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/13959 edited by Berland, Nicolas.
  32. Stenka, Renata & Jaworska, Sylvia, 2019. "The use of made-up users," Accounting, Organizations and Society, Elsevier, vol. 78(C).
  33. Muhammad Nadeem, 2021. "Corporate Governance and Supplemental Environmental Projects: A Restorative Justice Approach," Journal of Business Ethics, Springer, vol. 173(2), pages 261-280, October.
  34. 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.
  35. Wu, Bao & Monfort, Abel & Jin, Chenfei & Shen, Xinyan, 2022. "Substantial response or impression management? Compliance strategies for sustainable development responsibility in family firms," Technological Forecasting and Social Change, Elsevier, vol. 174(C).
  36. Elisabeth Albertini, 2017. "What We Know About Environmental Policy: An Inductive Typology of the Research," Business Strategy and the Environment, Wiley Blackwell, vol. 26(3), pages 277-287, March.
  37. Spence, Laura J. & Rinaldi, Leonardo, 2014. "Governmentality in accounting and accountability: A case study of embedding sustainability in a supply chain," Accounting, Organizations and Society, Elsevier, vol. 39(6), pages 433-452.
  38. Habib Zaman Khan & Muhammad Nurul Houqe & Ielemia K Ielemia, 2023. "Organic versus cosmetic efforts of the quality of carbon reporting by top New Zealand firms. Does market reward or penalise?," Business Strategy and the Environment, Wiley Blackwell, vol. 32(1), pages 686-703, January.
  39. Bonsón, Enrique & Bednárová, Michaela, 2015. "CSR reporting practices of Eurozone companies," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 18(2), pages 182-193.
  40. van der Laan Smith, Joyce & Gouldman, Andrea L. & Tondkar, Rasoul H., 2014. "Does the adoption of IFRS affect corporate social disclosure in annual reports?," Advances in accounting, Elsevier, vol. 30(2), pages 402-412.
  41. 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.
  42. Tiyas Kurnia Sari & Fitra Roman Cahaya & Corina Joseph, 2021. "Coercive Pressures and Anti-corruption Reporting: The Case of ASEAN Countries," Journal of Business Ethics, Springer, vol. 171(3), pages 495-511, July.
  43. García-Sánchez, Isabel-María & Suárez-Fernández, Oscar & Martínez-Ferrero, Jennifer, 2019. "Female directors and impression management in sustainability reporting," International Business Review, Elsevier, vol. 28(2), pages 359-374.
  44. Akrum Helfaya & Mark Whittington, 2019. "Does designing environmental sustainability disclosure quality measures make a difference?," Business Strategy and the Environment, Wiley Blackwell, vol. 28(4), pages 525-541, May.
  45. Gull, Ammar Ali & Atif, Muhammad & Ahsan, Tanveer & Derouiche, Imen, 2022. "Does waste management affect firm performance? International evidence," Economic Modelling, Elsevier, vol. 114(C).
  46. Andrikopoulos, Andreas, 2020. "Delineating social finance," International Review of Financial Analysis, Elsevier, vol. 70(C).
  47. Daniel Reimsbach & Rüdiger Hahn, 2015. "The Effects of Negative Incidents in Sustainability Reporting on Investors’ Judgments–an Experimental Study of Third‐party Versus Self‐disclosure in the Realm of Sustainable Development," Business Strategy and the Environment, Wiley Blackwell, vol. 24(4), pages 217-235, May.
  48. Olivier Boiral, 2016. "Accounting for the Unaccountable: Biodiversity Reporting and Impression Management," Journal of Business Ethics, Springer, vol. 135(4), pages 751-768, June.
  49. Kevin Koh & Heather Li & Yen H. Tong, 2023. "Corporate social responsibility (CSR) performance and stakeholder engagement: Evidence from the quantity and quality of CSR disclosures," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(2), pages 504-517, March.
  50. YAN, Beibei & AERTS, Walter, 2014. "Rhetorical impression management in corporate narratives and institutional environment," Working Papers 2014014, University of Antwerp, Faculty of Business and Economics.
  51. Atan, Ruhaya & Alam, Md. Mahmudul & Said, Jamaliah & Zamri, Mohamed, 2019. "The Impacts of Environmental, Social, and Governance Factors on Firm Performance: Panel Study of Malaysian Companies," SocArXiv ntz52, Center for Open Science.
  52. Saverio Bozzolan & Charles Cho & Giovanna Michelon, 2015. "Impression Management and Organizational Audiences: The Fiat Group Case," Journal of Business Ethics, Springer, vol. 126(1), pages 143-165, January.
  53. Kuo Zhou & Xianghui Jin & Xinru Li & Yunqing Tao, 2024. "Enhancing sustainable development through effective disclosure: Corporate environmental performance and readability," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(1), pages 274-291, January.
  54. Chabowski, Brian & Chiang, Wen-Chyuan & Deng, Kailing & Sun, Li, 2019. "Environmental inefficiency and bond credit rating," Journal of Economics and Business, Elsevier, vol. 101(C), pages 17-37.
  55. Walid Ben‐Amar & Merridee Bujaki & Bruce McConomy & Philip McIlkenny, 2022. "Disclosure transparency and impression management: A textual analysis of board gender diversity disclosures in Canada," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(5), pages 1247-1265, September.
  56. Lauwo, Sarah & Kyriacou, Orthodoxia & Julius Otusanya, Olatunde, 2020. "When sorry is not an option: CSR reporting and ‘face work’ in a stigmatised industry – A case study of Barrick (Acacia) gold mine in Tanzania," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 71(C).
  57. Ting, Pi-Hui, 2021. "Do large firms just talk corporate social responsibility? - The evidence from CSR report disclosure," Finance Research Letters, Elsevier, vol. 38(C).
  58. Matthew Wegener & Réal Labelle, 2017. "Value Relevance of Environmental Provisions Pre‐ and Post‐IFRS," Accounting Perspectives, John Wiley & Sons, vol. 16(3), pages 139-168, September.
  59. Olivier Boiral & Iñaki Heras-Saizarbitoria, 2017. "Managing Biodiversity Through Stakeholder Involvement: Why, Who, and for What Initiatives?," Journal of Business Ethics, Springer, vol. 140(3), pages 403-421, February.
  60. Giovanna Michelon, 2012. "Impression management and legitimacy strategies: The BP case," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2012(4), pages 35-64.
  61. Mäkelä, Hannele & Laine, Matias, 2011. "A CEO with many messages: Comparing the ideological representations provided by different corporate reports," Accounting forum, Elsevier, vol. 35(4), pages 217-231.
  62. Ismail N.B. & Sébastien Alcouffe & Galy N & Ceulemans K, 2020. "The impact of international sustainability initiatives on Life Cycle Assessment voluntary disclosures: The case of France’s CAC40 listed companies," Post-Print hal-03082800, HAL.
  63. Francisco Díez-Martín & Alicia Blanco-González & Camilo Prado-Román, 2021. "The intellectual structure of organizational legitimacy research: a co-citation analysis in business journals," Review of Managerial Science, Springer, vol. 15(4), pages 1007-1043, May.
  64. Jennifer Chen & Charles Cho & Dennis Patten, 2014. "Initiating Disclosure of Environmental Liability Information: An Empirical Analysis of Firm Choice," Journal of Business Ethics, Springer, vol. 125(4), pages 681-692, December.
  65. Iñaki Heras‐Saizarbitoria & Laida Urbieta & Olivier Boiral, 2022. "Organizations' engagement with sustainable development goals: From cherry‐picking to SDG‐washing?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(2), pages 316-328, March.
  66. David Talbot & Olivier Boiral, 2015. "Strategies for Climate Change and Impression Management: A Case Study Among Canada’s Large Industrial Emitters," Journal of Business Ethics, Springer, vol. 132(2), pages 329-346, December.
  67. Sarel, Roee & Demirtas, Melanie, 2021. "Delegation in a multi-tier court system: Are remands in the U.S. federal courts driven by moral hazard?," European Journal of Political Economy, Elsevier, vol. 68(C).
  68. Camélia Radu & Claude Francoeur, 2017. "Does Innovation Drive Environmental Disclosure? A New Insight into Sustainable Development," Business Strategy and the Environment, Wiley Blackwell, vol. 26(7), pages 893-911, November.
  69. Saverio Bozzolan & Giovanna Michelon & Marco Mattei & Andrea Giornetti, 2019. "Signing the letter to shareholders: Does the Signatory?s role relate to impression management?," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2019(1), pages 37-82.
  70. Huang, Xiaobei “Beryl†& Watson, Luke, 2015. "Corporate social responsibility research in accounting," Journal of Accounting Literature, Elsevier, vol. 34(C), pages 1-16.
  71. Michelon, Giovanna & Pilonato, Silvia & Ricceri, Federica, 2015. "CSR reporting practices and the quality of disclosure: An empirical analysis," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 33(C), pages 59-78.
  72. 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.
  73. Olivier Boiral & Iñaki Heras-Saizarbitoria & Marie-Christine Brotherton & Julie Bernard, 2019. "Ethical Issues in the Assurance of Sustainability Reports: Perspectives from Assurance Providers," Journal of Business Ethics, Springer, vol. 159(4), pages 1111-1125, November.
  74. 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.
  75. Jody Emel & Madoshi H. Makene & Esther Wangari, 2012. "Problems with Reporting and Evaluating Mining Industry Community Development Projects: A Case Study from Tanzania," Sustainability, MDPI, vol. 4(2), pages 1-21, February.
  76. Mahfuja Malik, 2015. "Value-Enhancing Capabilities of CSR: A Brief Review of Contemporary Literature," Journal of Business Ethics, Springer, vol. 127(2), pages 419-438, March.
  77. Leung, Sidney & Parker, Lee & Courtis, John, 2015. "Impression management through minimal narrative disclosure in annual reports," The British Accounting Review, Elsevier, vol. 47(3), pages 275-289.
  78. Grisard, Claudine & Annisette, Marcia & Graham, Cameron, 2020. "Performative agency and incremental change in a CSR context," Accounting, Organizations and Society, Elsevier, vol. 82(C).
  79. Xi Fu & Xiaoxi Wu & Zhifang Zhang, 2021. "The Information Role of Earnings Conference Call Tone: Evidence from Stock Price Crash Risk," Journal of Business Ethics, Springer, vol. 173(3), pages 643-660, October.
  80. 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.
  81. Adhikari, Ajay & Emerson, David & Gouldman, Andrea & Tondkar, Rasoul, 2015. "An examination of corporate social disclosures of multinational corporations: A cross-national investigation," Advances in accounting, Elsevier, vol. 31(1), pages 100-106.
  82. Andrea Pérez & Ignacio Rodríguez del Bosque, 2012. "The Role of CSR in the Corporate Identity of Banking Service Providers," Journal of Business Ethics, Springer, vol. 108(2), pages 145-166, June.
  83. Jessica H. Yang & Siwen Liu, 2017. "Accounting narratives and impression management on social media," Accounting and Business Research, Taylor & Francis Journals, vol. 47(6), pages 673-694, September.
  84. Mohamed Chelli & Sylvain Durocher & Anne Fortin, 2018. "Normativity in Environmental Reporting: A Comparison of Three Regimes," Journal of Business Ethics, Springer, vol. 149(2), pages 285-311, May.
  85. Laura Bini & Marco Bellucci & Francesco Giunta, 2016. "Put Your Money where Your Mouth is: The Difference between Real Commitment to Sustainability and Mere Rhetoric," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2016(2), pages 5-31.
  86. Runesson, Emmeli & Samani, Niuosha, 2023. "Goodwill or “No-will”: Hubris in the tone at the top," Journal of Contemporary Accounting and Economics, Elsevier, vol. 19(1).
  87. Lorenzo Patelli & Matteo Pedrini, 2014. "Is the Optimism in CEO’s Letters to Shareholders Sincere? Impression Management Versus Communicative Action During the Economic Crisis," Journal of Business Ethics, Springer, vol. 124(1), pages 19-34, September.
  88. Elisabeth Albertini, 2014. "A Descriptive Analysis of Environmental Disclosure: A Longitudinal Study of French Companies," Journal of Business Ethics, Springer, vol. 121(2), pages 233-254, May.
  89. Barkemeyer, Ralf & Comyns, Breeda & Figge, Frank & Napolitano, Giulio, 2014. "CEO statements in sustainability reports: Substantive information or background noise?," Accounting forum, Elsevier, vol. 38(4), pages 241-257.
  90. Gary Peters & Andrea Romi, 2014. "Does the Voluntary Adoption of Corporate Governance Mechanisms Improve Environmental Risk Disclosures? Evidence from Greenhouse Gas Emission Accounting," Journal of Business Ethics, Springer, vol. 125(4), pages 637-666, December.
  91. Jaeschke, Reemda & Lopatta, Kerstin & Yi, Cheong, 2018. "Managers’ use of language in corrupt firms’ financial disclosures: Evidence from FCPA violators," Scandinavian Journal of Management, Elsevier, vol. 34(2), pages 170-192.
  92. My Hanh Doan & Remmer Sassen, 2020. "The relationship between environmental performance and environmental disclosure: A meta‐analysis," Journal of Industrial Ecology, Yale University, vol. 24(5), pages 1140-1157, October.
  93. Shuili Du & Kun Yu, 2021. "Do Corporate Social Responsibility Reports Convey Value Relevant Information? Evidence from Report Readability and Tone," Journal of Business Ethics, Springer, vol. 172(2), pages 253-274, August.
  94. Obeid Ahmed Obeid Abdelnour, 2021. "Talent Retention at Commercial Banks in Vietnam," International Review of Management and Marketing, Econjournals, vol. 11(1), pages 60-67.
  95. Dominika Hadro & Karol Marek Klimczak & Marek Pauka, 2017. "Impression Management in Letters to Shareholders: Evidence from Poland," Accounting in Europe, Taylor & Francis Journals, vol. 14(3), pages 305-330, September.
  96. Fatma Baalouch & Salma Damak Ayadi & Khaled Hussainey, 2019. "A study of the determinants of environmental disclosure quality: evidence from French listed companies," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 23(4), pages 939-971, December.
  97. Lonwabo Mlawu & Frank Ranganai Matenda & Mabutho Sibanda, 2023. "Linking Financial Performance with CEO Statements: Testing Impression Management Theory," Risks, MDPI, vol. 11(3), pages 1-16, March.
  98. Marko Reimer & Sebastiaan Doorn & Mariano L. M. Heyden, 2018. "Unpacking Functional Experience Complementarities in Senior Leaders’ Influences on CSR Strategy: A CEO–Top Management Team Approach," Journal of Business Ethics, Springer, vol. 151(4), pages 977-995, September.
  99. Chiang, Wen-Chyuan & Shang, Jennifer & Sun, Li, 2017. "Broad bond rating change and irresponsible corporate social responsibility activities," Advances in accounting, Elsevier, vol. 39(C), pages 32-46.
  100. Perkiss, Stephanie & Bernardi, Cristiana & Dumay, John & Haslam, Jim, 2021. "A sticky chocolate problem: Impression management and counter accounts in the shaping of corporate image," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 81(C).
  101. Cristiana Parisi, 2013. "The impact of organisational alignment on the effectiveness of firms’ sustainability strategic performance measurement systems: an empirical analysis," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 17(1), pages 71-97, February.
  102. Rüdiger Hahn & Regina Lülfs, 2014. "Legitimizing Negative Aspects in GRI-Oriented Sustainability Reporting: A Qualitative Analysis of Corporate Disclosure Strategies," Journal of Business Ethics, Springer, vol. 123(3), pages 401-420, September.
  103. Christine Mallin & Giovanna Michelon & Davide Raggi, 2013. "Monitoring Intensity and Stakeholders’ Orientation: How Does Governance Affect Social and Environmental Disclosure?," Journal of Business Ethics, Springer, vol. 114(1), pages 29-43, April.
  104. Aureliana-Geta Roman & Mihaela Mocanu & Răzvan Hoinaru, 2019. "Disclosure Style and Its Determinants in Integrated Reports," Sustainability, MDPI, vol. 11(7), pages 1-16, April.
  105. Volkan Muslu & Sunay Mutlu & Suresh Radhakrishnan & Albert Tsang, 2019. "Corporate Social Responsibility Report Narratives and Analyst Forecast Accuracy," Journal of Business Ethics, Springer, vol. 154(4), pages 1119-1142, February.
  106. Gregory D. Saxton & Dean Neu, 2022. "Twitter-Based Social Accountability Processes: The Roles for Financial Inscriptions-Based and Values-Based Messaging," Journal of Business Ethics, Springer, vol. 181(4), pages 1041-1064, December.
  107. David Talbot & Olivier Boiral, 2018. "GHG Reporting and Impression Management: An Assessment of Sustainability Reports from the Energy Sector," Journal of Business Ethics, Springer, vol. 147(2), pages 367-383, January.
  108. 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.
  109. Bui, Binh & Houqe, Muhammad Nurul & Zaman, Mahbub, 2020. "Climate governance effects on carbon disclosure and performance," The British Accounting Review, Elsevier, vol. 52(2).
  110. Michele Gendelsky de Oliveira & Graça Azevedo & Jonas Oliveira, 2021. "The Relationship between the Company’s Value and the Tone of the Risk-Related Narratives: The Case of Portugal," Economies, MDPI, vol. 9(2), pages 1-28, May.
  111. Paul A. Griffin & Yuan Sun & Steven Cahan, 2013. "Strange bedfellows? Voluntary corporate social responsibility disclosure and politics," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 53(4), pages 867-903, December.
  112. Michele Fabrizi & Christine Mallin & Giovanna Michelon, 2014. "The Role of CEO’s Personal Incentives in Driving Corporate Social Responsibility," Journal of Business Ethics, Springer, vol. 124(2), pages 311-326, October.
  113. Pesci, Caterina & Costa, Ericka & Andreaus, Michele, 2020. "Using accountability to shape the common good," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 67.
  114. 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.
  115. Joseph, George, 2012. "Ambiguous but tethered: An accounting basis for sustainability reporting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(2), pages 93-106.
  116. Lorenzo Patelli & Matteo Pedrini, 2015. "Is Tone at the Top Associated with Financial Reporting Aggressiveness?," Journal of Business Ethics, Springer, vol. 126(1), pages 3-19, January.
  117. Narayanan, Venkateshwaran & Baird, Kevin & Tay, Richard, 2021. "Investment decisions: The trade-off between economic and environmental objectives," The British Accounting Review, Elsevier, vol. 53(3).
  118. Patten, Dennis M., 2015. "An insider's reflection on quantitative research in the social and environmental disclosure domain," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 32(C), pages 45-50.
  119. Young, Joni J., 2017. "Comment on: Casting call: The expanding nature of actorhood in U.S. Firms, 1960–2010 by Patricia Bromley and Amanda Sharkey," Accounting, Organizations and Society, Elsevier, vol. 59(C), pages 27-30.
  120. X. Meng & S. Zeng & C. Tam & X. Xu, 2013. "Whether Top Executives’ Turnover Influences Environmental Responsibility: From the Perspective of Environmental Information Disclosure," Journal of Business Ethics, Springer, vol. 114(2), pages 341-353, May.
  121. Yuriko Nakao & Katsuhiko Kokubu & Kimitaka Nishitani, 2019. "Do Sustainability Reports Strategically Employ Rhetorical Tone? : An evidence from Japan," Discussion Papers 2019-01, Kobe University, Graduate School of Business Administration.
  122. Renato Camodeca & Alex Almici & Umberto Sagliaschi, 2018. "Sustainability Disclosure in Integrated Reporting: Does It Matter to Investors? A Cheap Talk Approach," Sustainability, MDPI, vol. 10(12), pages 1-34, November.
  123. Fatemi, Ali & Glaum, Martin & Kaiser, Stefanie, 2018. "ESG performance and firm value: The moderating role of disclosure," Global Finance Journal, Elsevier, vol. 38(C), pages 45-64.
  124. Wanli Li & Tiantian Yan & Yue Li & Ziqiao Yan, 2023. "Earnings management and CSR report tone: Evidence from China," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(4), pages 1883-1902, July.
  125. Odia J.O. & Imagbe V.U., 2015. "Corporate Social and Environmental Disclosures, Corporate Social and Environmental Performance and Corporate Financial Performance in Nigeria: A Simultaneous Equation Approach," International Journal of Management Sciences, Research Academy of Social Sciences, vol. 5(9), pages 615-627.
  126. Axel Haller & Chris J. van Staden & Cristina Landis, 2018. "Value Added as part of Sustainability Reporting: Reporting on Distributional Fairness or Obfuscation?," Journal of Business Ethics, Springer, vol. 152(3), pages 763-781, October.
  127. Berkin, Anil & Aerts, Walter & Van Caneghem, Tom, 2023. "Feasibility analysis of machine learning for performance-related attributional statements," International Journal of Accounting Information Systems, Elsevier, vol. 48(C).
  128. Soliman, Marwa & Ben-Amar, Walid, 2022. "Corporate social responsibility orientation and textual features of financial disclosures," International Review of Financial Analysis, Elsevier, vol. 84(C).
  129. Denis Cormier & Michel Magnan, 2015. "The Economic Relevance of Environmental Disclosure and its Impact on Corporate Legitimacy: An Empirical Investigation," Business Strategy and the Environment, Wiley Blackwell, vol. 24(6), pages 431-450, September.
  130. Fafaliou, Irene & Giaka, Maria & Konstantios, Dimitrios & Polemis, Michael, 2020. "Firms’ Sustainability Performance and Market Longevity," MPRA Paper 101445, University Library of Munich, Germany.
  131. Nazari, Jamal A. & Hrazdil, Karel & Mahmoudian, Fereshteh, 2017. "Assessing social and environmental performance through narrative complexity in CSR reports," Journal of Contemporary Accounting and Economics, Elsevier, vol. 13(2), pages 166-178.
  132. Yekini, Liafisu Sina & Wisniewski, Tomasz Piotr & Millo, Yuval, 2016. "Market reaction to the positiveness of annual report narratives," The British Accounting Review, Elsevier, vol. 48(4), pages 415-430.
  133. Huang, Henry He & Liu, Chanjuan & Sun, Li, 2019. "Chemical releases and corporate cash holdings," International Review of Financial Analysis, Elsevier, vol. 64(C), pages 159-173.
  134. Jennifer Martínez‐Ferrero & Oscar Suárez‐Fernández & Isabel‐María García‐Sánchez, 2019. "Obfuscation versus enhancement as corporate social responsibility disclosure strategies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(2), pages 468-480, March.
  135. Annalisa Ferrari & Antonino Buscemi, 2023. "Sustainability Metrics and Green Finance for Chemicals," Journal of Applied Finance & Banking, SCIENPRESS Ltd, vol. 13(6), pages 1-12.
  136. X. D. Xu & S. X. Zeng & H. L. Zou & Jonathan J. Shi, 2016. "The Impact of Corporate Environmental Violation on Shareholders' Wealth: a Perspective Taken from Media Coverage," Business Strategy and the Environment, Wiley Blackwell, vol. 25(2), pages 73-91, February.
  137. Valentina Beretta & Maria Chiara Demartini & Laura Lico & Sara Trucco, 2021. "A Tone Analysis of the Non-Financial Disclosure in the Automotive Industry," Sustainability, MDPI, vol. 13(4), pages 1-16, February.
  138. Sarah Tiba & Frank J. van Rijnsoever & Marko P. Hekkert, 2019. "Firms with benefits: A systematic review of responsible entrepreneurship and corporate social responsibility literature," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(2), pages 265-284, March.
IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.