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An evaluation of environmental disclosures made in corporate annual reports

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Cited by:

  1. Michael Dobler & Kaouthar Lajili & Daniel Zéghal, 2014. "Environmental Performance, Environmental Risk and Risk Management," Business Strategy and the Environment, Wiley Blackwell, vol. 23(1), pages 1-17, January.
  2. 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.
  3. Ahsan Habib & Md Borhan Uddin Bhuiyan, 2017. "Determinants of monetary penalties for environmental violations," Business Strategy and the Environment, Wiley Blackwell, vol. 26(6), pages 754-775, September.
  4. Ali Meftah Gerged & Eshani S. Beddewela & Christopher J. Cowton, 2023. "Does the quality of country‐level governance have an impact on corporate environmental disclosure? Evidence from Gulf Cooperation Council countries," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 28(2), pages 1179-1200, April.
  5. Béatrice Allirol & Pascal Dumontier, 2015. "Divulgations environnementales : quel référentiel pour quelles fins ?," Post-Print hal-01188541, HAL.
  6. Chiara Mio & Marco Fasan, 2014. "The determinants of materiality disclosure in integrated corporate reporting," Working Papers 09, Department of Management, Università Ca' Foscari Venezia.
  7. Jyrki Niskanen & Terhi Nieminen, 2001. "The objectivity of corporate environmental reporting: a study of Finnish listed firms' environmental disclosures," Business Strategy and the Environment, Wiley Blackwell, vol. 10(1), pages 29-37, January.
  8. Rehana Anwar & Jaleel A. Malik, 2020. "When Does Corporate Social Responsibility Disclosure Affect Investment Efficiency? A New Answer to an Old Question," SAGE Open, , vol. 10(2), pages 21582440209, June.
  9. Raf Orens & Walter Aerts & Denis Cormier, 2010. "Web‐Based Non‐Financial Disclosure and Cost of Finance," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 37(9‐10), pages 1057-1093, November.
  10. 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.
  11. 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.
  12. Hadrian Gery Djajadikerta & Terri Trireksani, 2012. "Corporate social and environmental disclosure by Indonesian listed companies on their corporate web sites," Journal of Applied Accounting Research, Emerald Group Publishing Limited, vol. 13(1), pages 21-36, May.
  13. Thomas A. Tsalis & Maria Terzaki & Dimitrios Koulouriotis & Konstantinos P. Tsagarakis & Ioannis E. Nikolaou, 2023. "The nexus of United Nations' 2030 Agenda and corporate sustainability reports," Sustainable Development, John Wiley & Sons, Ltd., vol. 31(2), pages 784-796, April.
  14. Craig Deegan & Marita Shelly, 2014. "Corporate Social Responsibilities: Alternative Perspectives About the Need to Legislate," Journal of Business Ethics, Springer, vol. 121(4), pages 499-526, June.
  15. Burnett, Royce D. & Hansen, Don R., 2008. "Ecoefficiency: Defining a role for environmental cost management," Accounting, Organizations and Society, Elsevier, vol. 33(6), pages 551-581, August.
  16. Raiborn, Cecily A. & Butler, Janet B. & Massoud, Marc F., 2011. "Environmental reporting: Toward enhanced information quality," Business Horizons, Elsevier, vol. 54(5), pages 425-433, September.
  17. Miralles Quirós, María Mar & Miralles Quirós, José Luis & Daza Izquierdo, Julio, 2021. "The assurance of sustainability reports and their impact on stock market prices," Cuadernos de Gestión, Universidad del País Vasco - Instituto de Economía Aplicada a la Empresa (IEAE).
  18. Tregidga, Helen & Milne, Markus & Lehman, Glen, 2012. "Analyzing the quality, meaning and accountability of organizational reporting and communication: Directions for future research," Accounting forum, Elsevier, vol. 36(3), pages 223-230.
  19. Cláudia Pereira & Albertina Monteiro & Diana Silva & Armindo Lima, 2023. "Do the Levels of Environmental Sustainability Disclosure and Indebtness Affect the Quality of Earnings?," Sustainability, MDPI, vol. 15(4), pages 1, February.
  20. Die Wu & Shuzhen Zhu & Aftab Ahmed Memon & Hafeezullah Memon, 2020. "Financial Attributes, Environmental Performance, and Environmental Disclosure in China," IJERPH, MDPI, vol. 17(23), pages 1-14, November.
  21. Liu, Fengyun & Yu, Jiaru & Shen, Yifan & He, Lingyun, 2022. "Does the resource-dependent motivation to disclose environmental information impact company financing? Evidence from renewable energy companies of China," Renewable Energy, Elsevier, vol. 181(C), pages 156-166.
  22. Zhang, Cui, 2017. "Political connections and corporate environmental responsibility: Adopting or escaping?," Energy Economics, Elsevier, vol. 68(C), pages 539-547.
  23. Siv Nyquist, 2003. "The legislation of environmental disclosures in three Nordic countries—a comparison," Business Strategy and the Environment, Wiley Blackwell, vol. 12(1), pages 12-25, January.
  24. Yi Yang & Congxu Yao & Ying Li, 2020. "The impact of the amount of environmental information disclosure on financial performance: The moderating effect of corporate internationalization," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(6), pages 2893-2907, November.
  25. Fareeha Shareef & Howard Davey, 2005. "Accounting for intellectual capital: Evidence from listed English football clubs," Journal of Applied Accounting Research, Emerald Group Publishing Limited, vol. 7(3), pages 78-116, June.
  26. Lan Guo & Ling Yang, 2023. "The Corporate Economic Influence and Corporate Social Responsibility: Evidence from China," Sustainability, MDPI, vol. 15(13), pages 1-22, July.
  27. Dubravka Vlašić & Katarina Poldrugovac, 2022. "Non-Financial Information in Hotel Companies," Sustainability, MDPI, vol. 14(16), pages 1-13, August.
  28. Riccardo Torelli & Federica Balluchi & Katia Furlotti, 2020. "The materiality assessment and stakeholder engagement: A content analysis of sustainability reports," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(2), pages 470-484, March.
  29. Sajon Dhar & Mohammad Ashraful Ferdous Chowdhury, 2021. "Impact of Environmental Accounting Reporting Practices on Financial Performance: Evidence From Banking Sector of Bangladesh," International Journal of Asian Business and Information Management (IJABIM), IGI Global, vol. 12(1), pages 24-42, January.
  30. Yuexiang Yang & Zhihui Du & Zhen Zhang & Guanqun Tong & Rongxi Zhou, 2021. "Does ESG Disclosure Affect Corporate-Bond Credit Spreads? Evidence from China," Sustainability, MDPI, vol. 13(15), pages 1-15, July.
  31. 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.
  32. Abeer Hassan & Essam Ibrahim, 2012. "Corporate Environmental Information Disclosure: Factors Influencing Companies' Success in Attaining Environmental Awards," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 19(1), pages 32-46, January.
  33. Denis Cormier & Michel Magnan, 2003. "Les Modes De Divulgation D'Informations Environnementales : Une Analyse Intersectorielles," Post-Print halshs-00582749, HAL.
  34. Cho, Charles H. & Patten, Dennis M., 2007. "The role of environmental disclosures as tools of legitimacy: A research note," Accounting, Organizations and Society, Elsevier, vol. 32(7-8), pages 639-647.
  35. 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.
  36. Torelli, Riccardo & Balluchi, Federica & Furlotti, Katia, 2019. "The materiality assessment and stakeholder engagement: A content analysis of sustainability reports," OSF Preprints tw6c7, Center for Open Science.
  37. Patten, Dennis M., 2005. "The accuracy of financial report projections of future environmental capital expenditures: a research note," Accounting, Organizations and Society, Elsevier, vol. 30(5), pages 457-468, July.
  38. Claudia Arena & Giovanna Michelon, 2018. "A matter of control or identity? Family firms' environmental reporting decisions along the corporate life cycle," Business Strategy and the Environment, Wiley Blackwell, vol. 27(8), pages 1596-1608, December.
  39. Ezhilarasi G. & K. C. Kabra, 2017. "The Impact of Corporate Governance Attributes on Environmental Disclosures: Evidence from India," Indian Journal of Corporate Governance, , vol. 10(1), pages 24-43, June.
  40. Wang, Fangjun & Sun, Junqin & Liu, Yang Stephanie, 2019. "Institutional pressure, ultimate ownership, and corporate carbon reduction engagement: Evidence from China," Journal of Business Research, Elsevier, vol. 104(C), pages 14-26.
  41. Amel Ben Rhouma & Marie-José Scotto, 2011. "Implications du principe de matérialité sur le contenu du reporting Développement Durable," Post-Print hal-00646525, HAL.
  42. Sónia Maria da Silva Monteiro & Beatriz Aibar‐Guzmán, 2010. "Determinants of environmental disclosure in the annual reports of large companies operating in Portugal," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 17(4), pages 185-204, July.
  43. Lies Bouten & Patricia Everaert & Luc Van Liedekerke & Lieven De Moor & Johan Christiaens, 2011. "Corporate social responsibility reporting: A comprehensive picture?," Accounting Forum, Taylor & Francis Journals, vol. 35(3), pages 187-204, September.
  44. Md. Abdul Kaium Masud & Seong Mi Bae & Jong Dae Kim, 2017. "Analysis of Environmental Accounting and Reporting Practices of Listed Banking Companies in Bangladesh," Sustainability, MDPI, vol. 9(10), pages 1-19, September.
  45. Hughes, Susan B. & Sander, James F. & Snyder, Jillian K., 2009. "Critical accounting policy and estimate disclosures: Company response to the evolving SEC guidance," Research in Accounting Regulation, Elsevier, vol. 21(1), pages 19-33.
  46. Xiaojian Xiang & Chuanjiang Liu & Mian Yang & Xiaomeng Zhao, 2020. "Confession or justification: The effects of environmental disclosure on corporate green innovation in China," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(6), pages 2735-2750, November.
  47. Zhihua Cheng & Feng Wang & Christine Keung & Yongxiu Bai, 2017. "Will Corporate Political Connection Influence the Environmental Information Disclosure Level? Based on the Panel Data of A-Shares from Listed Companies in Shanghai Stock Market," Journal of Business Ethics, Springer, vol. 143(1), pages 209-221, June.
  48. Ali M Gerged & Christopher J Cowton & Eshani S Beddewela, 2018. "Towards Sustainable Development in the Arab Middle East and North Africa Region: A Longitudinal Analysis of Environmental Disclosure in Corporate Annual Reports," Business Strategy and the Environment, Wiley Blackwell, vol. 27(4), pages 572-587, May.
  49. Daniel Kouloukoui & Ângelo Marcio Oliveira Sant'Anna & Sônia Maria da Silva Gomes & Marcia Mara de Oliveira Marinho & Pieter de Jong & Asher Kiperstok & Ednildo Andrade Torres, 2019. "Factors influencing the level of environmental disclosures in sustainability reports: Case of climate risk disclosure by Brazilian companies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(4), pages 791-804, July.
  50. Elijido-Ten, Evangeline, 2011. "Media coverage and voluntary environmental disclosures: A developing country exploratory experiment," Accounting forum, Elsevier, vol. 35(3), pages 139-157.
  51. Shil, Nikhil Chandra & Iqbal, Masum, 2005. "Environmental disclosure – a Bangladesh perspective," MPRA Paper 7707, University Library of Munich, Germany, revised 20 Jun 2005.
  52. Guthrie, James & Cuganesan, Suresh & Ward, Leanne, 2008. "Industry specific social and environmental reporting: The Australian Food and Beverage Industry," Accounting forum, Elsevier, vol. 32(1), pages 1-15.
  53. Beck, A. Cornelia & Campbell, David & Shrives, Philip J., 2010. "Content analysis in environmental reporting research: Enrichment and rehearsal of the method in a British–German context," The British Accounting Review, Elsevier, vol. 42(3), pages 207-222.
  54. Susan Bartlett & Michael John Jones, 1997. "Annual reporting disclosures 1970-90: an exemplification," Accounting History Review, Taylor & Francis Journals, vol. 7(1), pages 61-80.
  55. 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.
  56. Gamble, George O. & Hsu, Kathy & Jackson, Cynthia & Tollerson, Cynthia D., 1996. "Environmental disclosures in annual reports: An international perspective," The International Journal of Accounting, Elsevier, vol. 31(3), pages 293-331.
  57. Dong Ding & Bin Liu & Millicent Chang, 2023. "Carbon Emissions and TCFD Aligned Climate-Related Information Disclosures," Journal of Business Ethics, Springer, vol. 182(4), pages 967-1001, February.
  58. Amel Ben Rhouma, 2006. "Mesure De La Qualite De La Divulgation Societale Des Entreprises Francaises," Post-Print halshs-00548088, HAL.
  59. Margarida Rodrigues & Maria do Céu Alves & Cidália Oliveira & Vera Vale & José Vale & Rui Silva, 2021. "Dissemination of Social Accounting Information: A Bibliometric Review," Economies, MDPI, vol. 9(1), pages 1-25, March.
  60. Daniel Zéghal & Saida Dammak, 2007. "La Divulgation De L'Information Environnementale Dans Les Rapports Annuels : Une Etude Comparative Des Multinationales Americaines Et Europeennes," Post-Print halshs-00534777, HAL.
  61. 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).
  62. 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.
  63. Matt Wegener & Fayez A. Elayan & Sandra Felton & Jingyu Li, 2013. "Factors Influencing Corporate Environmental Disclosures," Accounting Perspectives, John Wiley & Sons, vol. 12(1), pages 53-73, March.
  64. 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.
  65. Evangeline Elijido‐Ten, 2007. "Applying stakeholder theory to analyze corporate environmental performance," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 15(2), pages 164-184, April.
  66. Eenkhoorn, P. & Graafland, J.J., 2010. "Lying in Business : Insights from Hannah Arendt’s ‘Lying in Politics’," Other publications TiSEM 3227207d-c563-4afd-ae08-f, Tilburg University, School of Economics and Management.
  67. van Staden, Chris J. & Hooks, Jill, 2007. "A comprehensive comparison of corporate environmental reporting and responsiveness," The British Accounting Review, Elsevier, vol. 39(3), pages 197-210.
  68. Konstantinos G. Papaspyropoulos & Harikleia Liakou & Panayotis Dimopoulos, 2023. "Climate Change in the Biodiversity and Forest Strategies in Greece Using Discourse Analysis and Text Mining: Is an Integration into a Cost-Efficient Natural Resources Policy Feasible?," Sustainability, MDPI, vol. 15(7), pages 1-12, April.
  69. 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.
  70. Cheng-Li Huang & Fan-Hua Kung, 2010. "Drivers of Environmental Disclosure and Stakeholder Expectation: Evidence from Taiwan," Journal of Business Ethics, Springer, vol. 96(3), pages 435-451, October.
  71. S. Salman Hussain, 2000. "Green Consumerism and Ecolabelling: A Strategic Behavioural Model," Journal of Agricultural Economics, Wiley Blackwell, vol. 51(1), pages 77-89, January.
  72. Maoli Ji & Yuguang Ji & Shulan Dong, 2022. "Environmental Accounting Information Disclosure Driving Factors: The Case of Listed Firms in China," Sustainability, MDPI, vol. 14(23), pages 1-23, November.
  73. Zahra Borghei-Ghomi & Philomena Leung, 2013. "An Empirical Analysis of the Determinants of Greenhouse Gas Voluntary Disclosure in Australia," Accounting and Finance Research, Sciedu Press, vol. 2(1), pages 110-110, February.
  74. Cedric Dawkins & John Fraas, 2011. "Erratum to: Beyond Acclamations and Excuses: Environmental Performance, Voluntary Environmental Disclosure and the Role of Visibility," Journal of Business Ethics, Springer, vol. 99(3), pages 383-397, March.
  75. Qinglan Wu & Guifu Chen & Jing Han & Liyan Wu, 2022. "Does Corporate ESG Performance Improve Export Intensity? Evidence from Chinese Listed Firms," Sustainability, MDPI, vol. 14(20), pages 1-16, October.
  76. Carlos Larrinaga & Francisco Carrasco & Carmen Correa & Fernando Llena & Jose Moneva, 2002. "Accountability and accounting regulation: the case of the Spanish environmental disclosure standard," European Accounting Review, Taylor & Francis Journals, vol. 11(4), pages 723-740.
  77. Timo Busch & Gunnar Friede, 2018. "The Robustness of the Corporate Social and Financial Performance Relation: A Second‐Order Meta‐Analysis," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(4), pages 583-608, July.
  78. 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.
  79. Duygu Turker, 2009. "Measuring Corporate Social Responsibility: A Scale Development Study," Journal of Business Ethics, Springer, vol. 85(4), pages 411-427, April.
  80. Rachel N. Birkey & Ronald P. Guidry & Mohammad Azizul Islam & Dennis M. Patten, 2018. "Mandated Social Disclosure: An Analysis of the Response to the California Transparency in Supply Chains Act of 2010," Journal of Business Ethics, Springer, vol. 152(3), pages 827-841, October.
  81. Lopin Kuo & Chin‐Chen Yeh & Hui‐Cheng Yu, 2012. "Disclosure of Corporate Social Responsibility and Environmental Management: Evidence from China," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 19(5), pages 273-287, September.
  82. Ntim, Collins G., 2016. "Corporate governance, corporate health accounting, and firm value: The case of HIV/AIDS disclosures in Sub-Saharan Africa," The International Journal of Accounting, Elsevier, vol. 51(2), pages 155-216.
  83. 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.
  84. Junhui Wang & Jerry Sun, 2022. "The role of audit committees in social responsibility and environmental disclosures: evidence from Chinese energy sector," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 19(1), pages 113-128, March.
  85. Chee Kwong Lau, 2019. "The economic consequences of business sustainability initiatives," Asia Pacific Journal of Management, Springer, vol. 36(4), pages 937-970, December.
  86. Irene Pollach & Arno Scharl & Albert Weichselbraun, 2009. "Web content mining for comparing corporate and third‐party online reporting: a case study on solid waste management," Business Strategy and the Environment, Wiley Blackwell, vol. 18(3), pages 137-148, March.
  87. Veronica Tibiletti & Pier Luigi Marchini & Katia Furlotti & Alice Medioli, 2021. "Does corporate governance matter in corporate social responsibility disclosure? Evidence from Italy in the “era of sustainability”," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(2), pages 896-907, March.
  88. Markus Milne & Rob Gray, 2013. "W(h)ither Ecology? The Triple Bottom Line, the Global Reporting Initiative, and Corporate Sustainability Reporting," Journal of Business Ethics, Springer, vol. 118(1), pages 13-29, November.
  89. Aerts, Walter & Cormier, Denis, 2009. "Media legitimacy and corporate environmental communication," Accounting, Organizations and Society, Elsevier, vol. 34(1), pages 1-27, January.
  90. Walter Aerts & Denis Cormier & Michel Magnan, 2007. "The Association Between Web‐Based Corporate Performance Disclosure and Financial Analyst Behaviour Under Different Governance Regimes," Corporate Governance: An International Review, Wiley Blackwell, vol. 15(6), pages 1301-1329, November.
  91. Haslinda Yusoff & Glen Lehman, 2009. "Corporate environmental reporting through the lens of semiotics," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 17(3), pages 226-246, September.
  92. Silvia Ruiz-Blanco & Silvia Romero & Belen Fernandez-Feijoo, 2022. "Green, blue or black, but washing–What company characteristics determine greenwashing?," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 24(3), pages 4024-4045, March.
  93. Mao-Chang Wang & Zhe Chen, 2022. "The relationship among environmental performance, R&D expenditure and corporate performance: using simultaneous equations model," Quality & Quantity: International Journal of Methodology, Springer, vol. 56(4), pages 2675-2689, August.
  94. Neu, D. & Warsame, H. & Pedwell, K., 1998. "Managing public impressions: environmental disclosures in annual reports," Accounting, Organizations and Society, Elsevier, vol. 23(3), pages 265-282, April.
  95. 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.
  96. Linyan Fan & Sheng Yao, 2022. "Analyst Site Visits and Corporate Environmental Information Disclosure: Evidence from China," IJERPH, MDPI, vol. 19(23), pages 1-21, December.
  97. Claire Monjarret Gillet & Anne-Laurence Lafont, 2016. "Responsabilité sociétale des entreprises et entreprises familiales: Une analyse discursive des rapports RSE," Post-Print hal-02112297, HAL.
  98. Garanina, Tatiana & Aray, Yulia, 2021. "Enhancing CSR disclosure through foreign ownership, foreign board members, and cross-listing: Does it work in Russian context?," Emerging Markets Review, Elsevier, vol. 46(C).
  99. Markus J. Milne & Helen Tregidga & Sara Walton, 2009. "Words not actions! The ideological role of sustainable development reporting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(8), pages 1211-1257, October.
  100. Saidatou Dicko & Hanen Khemakhem & Félix Zogning, 2020. "Political connections and voluntary disclosure: the case of Canadian listed companies," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 24(2), pages 481-506, June.
  101. 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.
  102. Comyns, Breeda & Figge, Frank & Hahn, Tobias & Barkemeyer, Ralf, 2013. "Sustainability reporting: The role of “Search”, “Experience” and “Credence” information," Accounting forum, Elsevier, vol. 37(3), pages 231-243.
  103. Kathleen Herbohn & Julie Walker & Huay Yien Monica Loo, 2014. "Corporate Social Responsibility: The Link Between Sustainability Disclosure and Sustainability Performance," Abacus, Accounting Foundation, University of Sydney, vol. 50(4), pages 422-459, December.
  104. Yang, Helen Hong & Craig, Russell & Farley, Alan, 2015. "A review of Chinese and English language studies on corporate environmental reporting in China," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 28(C), pages 30-48.
  105. Agbiogwu A. A. & Ihendinihu J. U. & Okafor M. C., 2016. "Impact of Environmental and Social Costs on Performance of Nigerian Manufacturing Companies," International Journal of Economics and Finance, Canadian Center of Science and Education, vol. 8(9), pages 173-180, September.
  106. Jan M. Smolarski & Jose G. Vega, 2013. "Extreme events: a study of small oil and gas firms," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 53(3), pages 809-836, September.
  107. Malcolm Smith & Khadijah Yahya & Ahmad Marzuki Amiruddin, 2007. "Environmental disclosure and performance reporting in Malaysia," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 15(2), pages 185-199, April.
  108. Hooks, Jill & van Staden, Chris J., 2011. "Evaluating environmental disclosures: The relationship between quality and extent measures," The British Accounting Review, Elsevier, vol. 43(3), pages 200-213.
  109. Mousami Prasad & Trupti Mishra & Arti D. Kalro, 2017. "Environmental disclosure by Indian companies: an empirical study," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 19(5), pages 1999-2022, October.
  110. Lúcia Maria Portela de Lima Rodrigues & Lídia Morais de Oliveira & Carlos Alberto da Silva Menezes, 2005. "Relato Financeiro Do Desempenho Ambiental: Estudo Das Empresas Cotadas Na Bolsa De Valores De Lisboa E Porto," Portuguese Journal of Management Studies, ISEG, Universidade de Lisboa, vol. 0(2), pages 145-167.
  111. Hanne Knight & Phil Megicks & Sheela Agarwal & M.A.A.M. Leenders, 2019. "Firm resources and the development of environmental sustainability among small and medium‐sized enterprises: Evidence from the Australian wine industry," Business Strategy and the Environment, Wiley Blackwell, vol. 28(1), pages 25-39, January.
  112. Zhaojun Yang & Weihao Liu & Jun Sun & Yali Zhang, 2017. "Corporate Environmental Responsibility and Environmental Non-Governmental Organizations in China," Sustainability, MDPI, vol. 9(10), pages 1-12, September.
  113. 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.
  114. Rohaida Abdul Latif & Nurul Huda Yahya & Kamarun Nisham Taufil Mohd & Hasnah Kamardin & Arifatul Husna Mohd Ariffin, 2020. "The Influence of Board Diversity on Environmental Disclosures and Sustainability Performance in Malaysia," International Journal of Energy Economics and Policy, Econjournals, vol. 10(5), pages 287-296.
  115. Yubin Zheng & Md. Harun Ur Rashid & Abu Bakkar Siddik & Wei Wei & Syed Zabid Hossain, 2022. "Corporate Social Responsibility Disclosure and Firm’s Productivity: Evidence from the Banking Industry in Bangladesh," Sustainability, MDPI, vol. 14(10), pages 1-19, May.
  116. 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.
  117. Bruno Oxibar, 2005. "La Diffusion D'Information Societale : Outil De Mesure Et Determinants. Une Comparaison Multisupports," Post-Print halshs-00581258, HAL.
  118. Waris Ali & Jeffrey Wilson & Muhammad Husnain, 2022. "Determinants/Motivations of Corporate Social Responsibility Disclosure in Developing Economies: A Survey of the Extant Literature," Sustainability, MDPI, vol. 14(6), pages 1-26, March.
  119. 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.
  120. Claudia Poser & Edeltraud Guenther & Marc Orlitzky, 2012. "Shades of green: using computer-aided qualitative data analysis to explore different aspects of corporate environmental performance," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 22(4), pages 413-450, January.
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