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The institutionalization of social and environmental reporting: An Italian narrative

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  1. Yu-Jia Ding & Pi-Chu Wu & Yu-Hui Lian, 2020. "Time Series Analysis for the Dynamic Relationship between an Enterprise’s Business Growth and Carbon Emission in Taiwan," Sustainability, MDPI, vol. 12(14), pages 1-12, July.
  2. Marie KUBANKOVA & Miroslav HAJEK & Alena VOTAVOVA, 2016. "Environmental and social value of agriculture innovation," Agricultural Economics, Czech Academy of Agricultural Sciences, vol. 62(3), pages 101-112.
  3. Rosane Maria Seibert & Clea Beatriz Macagnan & Robert Dixon & Davi Souza Simon, 2019. "Social responsibility indicators: perspective of stakeholders in Brazil and in the UK," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 16(2), pages 128-144, July.
  4. O'Dwyer, Brendan & Unerman, Jeffrey, 2016. "Fostering rigour in accounting for social sustainability," Accounting, Organizations and Society, Elsevier, vol. 49(C), pages 32-40.
  5. Giuseppe Nicolò & Francisco Javier Andrades‐Peña & Diana Ferullo & Domingo Martinez‐Martinez, 2023. "Online sustainable development goals disclosure: A comparative study in Italian and Spanish local governments," Business Ethics, the Environment & Responsibility, John Wiley & Sons, Ltd., vol. 32(4), pages 1490-1505, October.
  6. Dolores Gallardo-Vázquez & María J. Barroso-Méndez & María L. Pajuelo-Moreno & Julio Sánchez-Meca, 2019. "Corporate Social Responsibility Disclosure and Performance: A Meta-Analytic Approach," Sustainability, MDPI, vol. 11(4), pages 1-33, February.
  7. Giacomo Zatini & Armando Della Porta & Stefano Za, 2025. "Deciphering Barriers and Strategies in Environmental Management Accounting (EMA) Adoption: A Comprehensive Two‐Decade Analysis," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(3), pages 3355-3370, May.
  8. Contrafatto, M. & Thomson, I. & Monk, E.A., 2015. "Peru, mountains and los niños: Dialogic action, accounting and sustainable transformation," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 33(C), pages 117-136.
  9. Bianchi, Lara & Passetti, Emilio & Contrafatto, Massimo, 2025. "The (non)enactment of intelligent accountability through stakeholder engagement: A micro-processual perspective," The British Accounting Review, Elsevier, vol. 57(6).
  10. Minga Negash & Tesfaye T. Lemma, 2020. "Institutional pressures and the accounting and reporting of environmental liabilities," Business Strategy and the Environment, Wiley Blackwell, vol. 29(5), pages 1941-1960, July.
  11. D'Amore, Gabriella & Landriani, Loris & Lepore, Luigi & Testa, Maria, 2024. "A multi-criteria model for measuring the sustainability orientation of Italian water utilities," Utilities Policy, Elsevier, vol. 89(C).
  12. Pei‐Chi Kelly Hsiao & Charl de Villiers & Claire Horner & Hein Oosthuizen, 2022. "A review and synthesis of contemporary sustainability accounting research and the development of a research agenda," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(4), pages 4453-4483, December.
  13. Laura Broccardo & Daniele Giordino & Muhammad Zafar Yaqub & Safiya Mukhtar Alshibani, 2025. "Implementing sustainability: What role do knowledge management and management accounting play? Agenda for environmentally friendly businesses," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(1), pages 383-403, January.
  14. Valentina Minutiello & Patrizia Tettamanzi & Michael Murgolo, 2026. "Small but Impactful: The Growing Role of SMES in Sustainability and ESG Reporting," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 33(1), pages 925-940, January.
  15. Waris Ali & Jedrzej George Frynas, 2018. "The Role of Normative CSR‐Promoting Institutions in Stimulating CSR Disclosures in Developing Countries," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(4), pages 373-390, July.
  16. Zabihollah Rezaee, 2018. "Supply Chain Management and Business Sustainability Synergy: A Theoretical and Integrated Perspective," Sustainability, MDPI, vol. 10(1), pages 1-17, January.
  17. Renáta Myšková & Petr Hájek, 2018. "Sustainability and Corporate Social Responsibility in the Text of Annual Reports—The Case of the IT Services Industry," Sustainability, MDPI, vol. 10(11), pages 1-18, November.
  18. Shaizy Khan & Seema Gupta & V. K. Gupta, 2025. "Unveiling the black box of green accounting information disclosure: an analysis of disclosure diversity and difficulties from a developing economy perspective," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 22(3), pages 591-618, September.
  19. Jane Andrew & Max Baker, 2020. "Corporate Social Responsibility Reporting: The Last 40 Years and a Path to Sharing Future Insights," Abacus, Accounting Foundation, University of Sydney, vol. 56(1), pages 35-65, March.
  20. Huang, Xiaobei “Beryl†& Watson, Luke, 2015. "Corporate social responsibility research in accounting," Journal of Accounting Literature, Elsevier, vol. 34(C), pages 1-16.
  21. Muhammad Al Mahameed & Ahmad Abras, 2025. "Using Sustainability Reporting as a Business Communication Tool to Reshape Social Relations in Times of Turmoil," Business Strategy and the Environment, Wiley Blackwell, vol. 34(5), pages 5624-5643, July.
  22. 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.
  23. Dongmin Kong & Xiandong Yang & Chen Liu & Wei Yang, 2020. "Business strategy and firm efforts on environmental protection: Evidence from China," Business Strategy and the Environment, Wiley Blackwell, vol. 29(2), pages 445-464, February.
  24. Bouten, Lies & Everaert, Patricia, 2015. "Social and environmental reporting in Belgium: ‘Pour vivre heureux, vivons cachés’," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 33(C), pages 24-43.
  25. Leanne Johnstone, 2018. "Environmental management decisions in CSR‐based accounting research," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(6), pages 1212-1222, November.
  26. Julia Grimm & Rebecca C. Ruehle & Juliane Reinecke, 2024. "Building Common Ground: How Facilitators Bridge Between Diverging Groups in Multi-Stakeholder Dialogue," Journal of Business Ethics, Springer, vol. 194(3), pages 583-608, October.
  27. García Lara, Juan Manuel & García Osma, Beatriz & Gazizova, Irina & Khalilov, Akram, 2025. "Demand-driven corporate social responsibility: Symbolic versus substantive change after environmental disasters," Journal of Corporate Finance, Elsevier, vol. 94(C).
  28. de Villiers, Charl & Dimes, Ruth & Molinari, Matteo, 2026. "The role of sustainability awards in institutionalising sustainability: Case study evidence," The British Accounting Review, Elsevier, vol. 58(1).
  29. Assunta Di Vaio & Sohail Hasan & Rosa Palladino & Rohail Hassan, 2023. "The transition towards circular economy and waste within accounting and accountability models: a systematic literature review and conceptual framework," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 25(1), pages 734-810, January.
  30. Mitali Panchal Arora & Sumit Lodhia & Gerard William Stone, 2022. "Preparers’ perceptions of integrated reporting: a global study of integrated reporting adopters," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(S1), pages 1381-1420, April.
  31. Francisca Castilla‐Polo & M. Dolores Guerrero‐Baena, 2023. "The business case for sustainability reporting in SMEs: consultants' and academics' perceptions," Sustainable Development, John Wiley & Sons, Ltd., vol. 31(5), pages 3224-3238, October.
  32. ZANELLATO Gianluca, 2023. "Accounting Profession And Sustainable Development Goals Debates," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(25), pages 1-18.
  33. Li, Teng & Belal, Ataur, 2018. "Authoritarian state, global expansion and corporate social responsibility reporting: The narrative of a Chinese state-owned enterprise," Accounting forum, Elsevier, vol. 42(2), pages 199-217.
  34. Ng, Anthony C. & Rezaee, Zabihollah, 2020. "Business sustainability factors and stock price informativeness," Journal of Corporate Finance, Elsevier, vol. 64(C).
  35. Thoradeniya, Prabanga & Lee, Janet & Tan, Rebecca & Ferreira, Aldónio, 2022. "From intention to action on sustainability reporting: The role of individual, organisational and institutional factors during war and post-war periods," The British Accounting Review, Elsevier, vol. 54(1).
  36. 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.
  37. 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.
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