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A research note on standalone corporate social responsibility reports: Signaling or greenwashing?

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Cited by:

  1. Patrick Velte, 2022. "Meta-analyses on Corporate Social Responsibility (CSR): a literature review," Management Review Quarterly, Springer, vol. 72(3), pages 627-675, September.
  2. She, Chaoyuan & Michelon, Giovanna, 2019. "Managing stakeholder perceptions: Organized hypocrisy in CSR disclosures on Facebook," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 61(C), pages 54-76.
  3. Abdifatah Ahmed Haji & Paul Coram & Indrit Troshani, 2021. "Effects of integrating CSR information in financial reports on investors’ firm value estimates," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(2), pages 3605-3647, June.
  4. Giorgio Mion, 2020. "Organizations with Impact? A Study on Italian Benefit Corporations Reporting Practices and Reporting Quality," Sustainability, MDPI, vol. 12(21), pages 1-21, October.
  5. Chris A. Kelsall, 2020. "Ecological Management Accounting—Taking into Account Sustainability, Does Accounting Have Far to Travel?," Sustainability, MDPI, vol. 12(21), pages 1-20, October.
  6. Jérôme Caby & Ydriss Ziane & Eric Lamarque, 2020. "The determinants of voluntary climate change disclosure commitment and quality in the banking industry," Post-Print hal-02927623, HAL.
  7. Geert Braam & Roy Peeters, 2018. "Corporate Sustainability Performance and Assurance on Sustainability Reports: Diffusion of Accounting Practices in the Realm of Sustainable Development," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(2), pages 164-181, March.
  8. Contreras-Pacheco, Orlando E. & Claasen, Cyrlene, 2017. "Fuzzy reporting as a way for a company to greenwash: perspectives from the Colombian reality," MPRA Paper 85472, University Library of Munich, Germany.
  9. Nekhili, Mehdi & Nagati, Haithem & Chtioui, Tawhid & Rebolledo, Claudia, 2017. "Corporate social responsibility disclosure and market value: Family versus nonfamily firms," Journal of Business Research, Elsevier, vol. 77(C), pages 41-52.
  10. Roberts, Robin W. & Wallace, Dana M., 2015. "Sustaining diversity in social and environmental accounting research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 32(C), pages 78-87.
  11. McLaren, Josie & Appleyard, Tony, 2022. "Social movements, identity and disruption in organizational fields: Accounting for farm animal welfare," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 84(C).
  12. Francesco Grimaldi & Alessandra Caragnano & Marianna Zito & Massimo Mariani, 2020. "Sustainability Engagement and Earnings Management: The Italian Context," Sustainability, MDPI, vol. 12(12), pages 1-16, June.
  13. Akrum Helfaya & Tantawy Moussa, 2017. "Do Board's Corporate Social Responsibility Strategy and Orientation Influence Environmental Sustainability Disclosure? UK Evidence," Business Strategy and the Environment, Wiley Blackwell, vol. 26(8), pages 1061-1077, December.
  14. Galli, Davide & Torelli, Riccardo & Tibiletti, Veronica, 2021. "Signaling the Adoption of the Benefit Corporation Model: A Step towards Transparency," OSF Preprints ar28u, Center for Open Science.
  15. Matthias Klumpp, 2018. "How to Achieve Supply Chain Sustainability Efficiently? Taming the Triple Bottom Line Split Business Cycle," Sustainability, MDPI, vol. 10(2), pages 1-23, February.
  16. Lee Roberts & Monomita Nandy & Abeer Hassan & Suman Lodh & Ahmed A. Elamer, 2022. "Corporate Accountability Towards Species Extinction Protection: Insights from Ecologically Forward-Thinking Companies," Journal of Business Ethics, Springer, vol. 178(3), pages 571-595, July.
  17. Dayuan Li & Linna Xin & Xiaohong Chen & Shenggang Ren, 2017. "Corporate social responsibility, media attention and firm value: empirical research on Chinese manufacturing firms," Quality & Quantity: International Journal of Methodology, Springer, vol. 51(4), pages 1563-1577, July.
  18. Zhenyu Jiang & Zongjun Wang & Yanqi Zeng, 2020. "Can voluntary environmental regulation promote corporate technological innovation?," Business Strategy and the Environment, Wiley Blackwell, vol. 29(2), pages 390-406, February.
  19. Jannik Gerwanski & Othar Kordsachia & Patrick Velte, 2019. "Determinants of materiality disclosure quality in integrated reporting: Empirical evidence from an international setting," Business Strategy and the Environment, Wiley Blackwell, vol. 28(5), pages 750-770, July.
  20. Baudot, Lisa & Dillard, Jesse & Pencle, Nadra, 2020. "The emergence of benefit corporations: A cautionary tale," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 67.
  21. Contreras-Pacheco, Orlando E. & Rodríguez-Torres, Tatiana & Barbosa, Alejandra E., 2016. "Greenwashing en la Industria Minera del Carbón a Gran Escala - Evidencias del Caso Colombiano [Greenwashing in the mining industry - Evidences from Colombia]," MPRA Paper 89205, University Library of Munich, Germany.
  22. 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.
  23. Luis Alfonso Dau & Elizabeth M Moore & William Newburry, 2020. "The grass is always greener: The impact of home and host country CSR reputation signaling on cross-country investments," Journal of International Business Policy, Palgrave Macmillan, vol. 3(2), pages 154-182, June.
  24. Agnieszka Janik & Adam Ryszko & Marek Szafraniec, 2020. "Greenhouse Gases and Circular Economy Issues in Sustainability Reports from the Energy Sector in the European Union," Energies, MDPI, vol. 13(22), pages 1-36, November.
  25. Deegan, Craig, 2017. "Twenty five years of social and environmental accounting research within Critical Perspectives of Accounting: Hits, misses and ways forward," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 43(C), pages 65-87.
  26. María del Mar Miras‐Rodríguez & Francisco Bravo‐Urquiza & Bernabé Escobar‐Pérez, 2020. "Does corporate social responsibility reporting actually destroy firm reputation?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(4), pages 1947-1957, July.
  27. Vracheva, Veselina & Judge, William Q. & Madden, Timothy, 2016. "Enterprise strategy concept, measurement, and validation: Integrating stakeholder engagement into the firm's strategic architecture," European Management Journal, Elsevier, vol. 34(4), pages 374-385.
  28. Ramona Zharfpeykan, 2021. "Representative account or greenwashing? Voluntary sustainability reports in Australia's mining/metals and financial services industries," Business Strategy and the Environment, Wiley Blackwell, vol. 30(4), pages 2209-2223, May.
  29. Balluchi, Federica & Lazzini, Arianna & Torelli, Riccardo, 2020. "CSR and Greenwashing: A Matter of Perception in the Search of Legitimacy," OSF Preprints 5x6sy, Center for Open Science.
  30. 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.
  31. Nagore Aranguren Gómez & Stella Maldonado García, 2023. "Building Corporate Reputation Through Corporate Social Responsibility Disclosures. The Case of Colombian Companies," Corporate Reputation Review, Palgrave Macmillan, vol. 26(4), pages 279-303, November.
  32. Karaman, Abdullah S. & Orazalin, Nurlan & Uyar, Ali & Shahbaz, Muhammad, 2021. "CSR achievement, reporting, and assurance in the energy sector: Does economic development matter?," Energy Policy, Elsevier, vol. 149(C).
  33. Vera Ferrón‐Vílchez & Jesus Valero‐Gil & Inés Suárez‐Perales, 2021. "How does greenwashing influence managers' decision‐making? An experimental approach under stakeholder view," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(2), pages 860-880, March.
  34. Florian Hawlitschek & Nicole Stofberg & Timm Teubner & Patrick Tu & Christof Weinhardt, 2018. "How Corporate Sharewashing Practices Undermine Consumer Trust," Sustainability, MDPI, vol. 10(8), pages 1-18, July.
  35. Frank Sampong & Na Song & Kingsley Osei Boahene & Kwame Ansong Wadie, 2018. "Disclosure of CSR Performance and Firm Value: New Evidence from South Africa on the Basis of the GRI Guidelines for Sustainability Disclosure," Sustainability, MDPI, vol. 10(12), pages 1-28, November.
  36. Fabio Caputo & Rossella Leopizzi & Simone Pizzi & Virginia Milone, 2019. "The Non-Financial Reporting Harmonization in Europe: Evolutionary Pathways Related to the Transposition of the Directive 95/2014/EU within the Italian Context," Sustainability, MDPI, vol. 12(1), pages 1-13, December.
  37. Anastasia Axjonow & Jürgen Ernstberger & Christiane Pott, 2016. "Auswirkungen der CSR-Berichterstattung auf die Unternehmensreputation," NachhaltigkeitsManagementForum | Sustainability Management Forum, Springer, vol. 24(2), pages 215-221, November.
  38. William Mbanyele, 2022. "Firms' innovation strategy under the shadow of corporate social responsibility disclosure: Evidence from China," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 43(2), pages 339-355, March.
  39. Valter Cantino & Alain Devalle & Simona Fiandrino & Donatella Busso, 2019. "The level of compliance with the Italian Legislative Decree No. 254/2016 and its determinants: Insights from Italy," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2019(1), pages 113-143.
  40. Torelli, Riccardo, 2020. "Sustainability, Responsibility and Ethics: Different Concepts for a Single Path," OSF Preprints hb92c, Center for Open Science.
  41. Riccardo Santamaria & Francesco Paolone & Nicola Cucari & Luca Dezi, 2021. "Non‐financial strategy disclosure and environmental, social and governance score: Insight from a configurational approach," Business Strategy and the Environment, Wiley Blackwell, vol. 30(4), pages 1993-2007, May.
  42. 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.
  43. 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.
  44. Domenico Sardanelli & Francesca Conte & Agostino Vollero & Alfonso Siano, 2021. "CSR signals: exploring their use in controversial industries," Italian Journal of Marketing, Springer, vol. 2021(3), pages 249-266, September.
  45. Yasheng Chen & Johnny Jermias & Jamal A. Nazari, 2021. "The effects of reporting frameworks and a company’s financial position on managers’ willingness to invest in corporate social responsibility projects," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(2), pages 3385-3425, June.
  46. Davide Galli & Riccardo Torelli & Veronica Tibiletti, 2021. "Signaling the Adoption of the Benefit Corporation Model: A Step towards Transparency," Sustainability, MDPI, vol. 13(12), pages 1-16, June.
  47. Orazalin, Nurlan & Mahmood, Monowar, 2018. "Economic, environmental, and social performance indicators of sustainability reporting: Evidence from the Russian oil and gas industry," Energy Policy, Elsevier, vol. 121(C), pages 70-79.
  48. Koustubh Kanti Ray & Subrat Kumar Mitra, 2018. "Firm’s Financial Performance and Sustainability Efforts: Application of Classifier Models," Global Business Review, International Management Institute, vol. 19(3), pages 722-736, June.
  49. David C Broadstock & Alan Collins & Lester C Hunt & Konstantinos Vergos, 2014. "Voluntary Disclosure, Greenhouse Gas Emissions and Business Performance: Assessing the First Decade of Reporting," Surrey Energy Economics Centre (SEEC), School of Economics Discussion Papers (SEEDS) 149, Surrey Energy Economics Centre (SEEC), School of Economics, University of Surrey.
  50. 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.
  51. Brian P. McCullough & Jamee Pelcher & Sylvia Trendafilova, 2020. "An Exploratory Analysis of the Environmental Sustainability Performance Signaling Communications among North American Sport Organizations," Sustainability, MDPI, vol. 12(5), pages 1-17, March.
  52. Wan Nordin Wan-Hussin & Ameen Qasem & Norhani Aripin & Mohd Shazwan Mohd Ariffin, 2021. "Corporate Responsibility Disclosure, Information Environment and Analysts’ Recommendations: Evidence from Malaysia," Sustainability, MDPI, vol. 13(6), pages 1-27, March.
  53. 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.
  54. Median Wilestari, 2021. "The Influence of Regulation and Financial Performance on The Disclosure of Corporate Social Responsibility and Corporate Reputation Moderated by Ownership Structure," GATR Journals afr194, Global Academy of Training and Research (GATR) Enterprise.
  55. Silvia Romero & Silvia Ruiz & Belen Fernandez‐Feijoo, 2019. "Sustainability reporting and stakeholder engagement in Spain: Different instruments, different quality," Business Strategy and the Environment, Wiley Blackwell, vol. 28(1), pages 221-232, January.
  56. Estibaliz Goicoechea & Fernando Gómez-Bezares & José Vicente Ugarte, 2019. "Integrated Reporting Assurance: Perceptions of Auditors and Users in Spain," Sustainability, MDPI, vol. 11(3), pages 1-19, January.
  57. 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.
  58. Aitken, Mhairi & Ng, Magdalene & Horsfall, Dave & Coopamootoo, Kovila P.L. & van Moorsel, Aad & Elliott, Karen, 2021. "In pursuit of socially-minded data-intensive innovation in banking: A focus group study of public expectations of digital innovation in banking," Technology in Society, Elsevier, vol. 66(C).
  59. Katharina Hetze, 2016. "Effects on the (CSR) Reputation: CSR Reporting Discussed in the Light of Signalling and Stakeholder Perception Theories," Corporate Reputation Review, Palgrave Macmillan, vol. 19(3), pages 281-296, October.
  60. 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.
  61. Patrick Velte & Martin Stawinoga, 2020. "Do chief sustainability officers and CSR committees influence CSR-related outcomes? A structured literature review based on empirical-quantitative research findings," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 31(4), pages 333-377, December.
  62. Kazemi, Maha Zadeh & Elamer, Ahmed A. & Theodosopoulos, Grigorios & Khatib, Saleh F.A., 2023. "Reinvigorating research on sustainability reporting in the construction industry: A systematic review and future research agenda," Journal of Business Research, Elsevier, vol. 167(C).
  63. Maria Ehrnström-Fuentes & Steffen Böhm, 2023. "The Political Ontology of Corporate Social Responsibility: Obscuring the Pluriverse in Place," Journal of Business Ethics, Springer, vol. 185(2), pages 245-261, June.
  64. Torelli, Riccardo & Balluchi, Federica & Lazzini, Arianna, 2019. "Greenwashing and Environmental Communication: Effects on Stakeholders’ Perceptions," OSF Preprints 97vxn, Center for Open Science.
  65. Isabel‐Maria García‐Sánchez & Nazim Hussain & Sana Akbar Khan & Jennifer Martínez‐Ferrero, 2020. "Managerial entrenchment, corporate social responsibility, and earnings management," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(4), pages 1818-1833, July.
  66. Matthias Klumpp, 2017. "Do Forwarders Improve Sustainability Efficiency? Evidence from a European DEA Malmquist Index Calculation," Sustainability, MDPI, vol. 9(5), pages 1-33, May.
  67. Shuolei Xu & Fangjun Wang & Charles P. Cullinan & Nanyan Dong, 2022. "Corporate Tax Avoidance and Corporate Social Responsibility Disclosure Readability: Evidence from China," Australian Accounting Review, CPA Australia, vol. 32(2), pages 267-289, June.
  68. 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.
  69. 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.
  70. Tobias Bauckloh & Stefan Schaltegger & Sebastian Utz & Sebastian Zeile & Bernhard Zwergel, 2023. "Active First Movers vs. Late Free-Riders? An Empirical Analysis of UN PRI Signatories’ Commitment," Journal of Business Ethics, Springer, vol. 182(3), pages 747-781, January.
  71. Balluchi, Federica & Furlotti, Katia & Torelli, Riccardo, 2020. "Italy Towards Mandatory Sustainability Reporting. Voluntary Corporate Social Responsibility Disclosure of Italian Companies and Legislative Decree 254/2016 Statements. A Quantitative Analysis of the L," OSF Preprints 9agvf, Center for Open Science.
  72. Antonio Somoza, 2023. "Voluntary sustainability assurance in small and medium‐sized entities: The role of country origin in Europe," Business Strategy and the Environment, Wiley Blackwell, vol. 32(1), pages 462-483, January.
  73. Lucia Gatti & Peter Seele & Lars Rademacher, 2019. "Grey zone in – greenwash out. A review of greenwashing research and implications for the voluntary-mandatory transition of CSR," International Journal of Corporate Social Responsibility, Springer, vol. 4(1), pages 1-15, December.
  74. Annabelle Braasch & Patrick Velte, 2023. "Climate reporting quality following the recommendations of the task force on climate‐related financial disclosures: A Focus on the German capital market," Sustainable Development, John Wiley & Sons, Ltd., vol. 31(2), pages 926-940, April.
  75. Isabel‐María García‐Sánchez & Beatriz Aibar‐Guzmán & Cristina Aibar‐Guzmán & Tânia‐Cristina Azevedo, 2020. "CEO ability and sustainability disclosures: The mediating effect of corporate social responsibility performance," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(4), pages 1565-1577, July.
  76. Chiara Mio & Pier Luigi Marchini & Alice Medioli, 2020. "Forward‐looking information in integrated reports: Insights from “best in class”," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(5), pages 2212-2224, September.
  77. Chantziaras, Antonios & Dedoulis, Emmanouil & Grougiou, Vassiliki & Leventis, Stergios, 2020. "The impact of religiosity and corruption on CSR reporting: The case of U.S. banks," Journal of Business Research, Elsevier, vol. 109(C), pages 362-374.
  78. Khaled Alsaifi & Marwa Elnahass & Aly Salama, 2020. "Carbon disclosure and financial performance: UK environmental policy," Business Strategy and the Environment, Wiley Blackwell, vol. 29(2), pages 711-726, February.
  79. Patrick Velte, 2022. "Archival research on integrated reporting: a systematic review of main drivers and the impact of integrated reporting on firm value," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 26(3), pages 997-1061, September.
  80. 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.
  81. Alessandro Lai & Gaia Melloni & Riccardo Stacchezzini, 2016. "Corporate Sustainable Development: is ‘Integrated Reporting’ a Legitimation Strategy?," Business Strategy and the Environment, Wiley Blackwell, vol. 25(3), pages 165-177, March.
  82. 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.
  83. Lin Liao & Guanting Chen & Dengjin Zheng, 2019. "Corporate social responsibility and financial fraud: evidence from China," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 59(5), pages 3133-3169, December.
  84. Maria-Gabriella Baldarelli & Antonietta Cosentino & Mara Del Baldo & Angela Magistro, 2021. "Theory of the Firm and Integrated Reporting Model: First Essay from NIBR Guidelines for SMES in Italy," International Journal of Business and Management, Canadian Center of Science and Education, vol. 15(6), pages 1-84, July.
  85. Eugene Kang & Nguyen Bao Lam, 2023. "The impact of environmental disclosure on initial public offering underpricing: Sustainable development in Singapore," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(1), pages 119-133, January.
  86. Tiziana Russo-Spena & Marco Tregua & Alessandra De Chiara, 2018. "Trends and Drivers in CSR Disclosure: A Focus on Reporting Practices in the Automotive Industry," Journal of Business Ethics, Springer, vol. 151(2), pages 563-578, August.
  87. Souad Moufty & Basil Al‐Najjar & Abdulhadi Ibrahim, 2024. "Communications of sustainability practices in the banking sector: Evidence from cross‐country analysis," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 29(1), pages 135-161, January.
  88. António Pedro Vieira & Gregor Radonjič, 2020. "Disclosure of eco‐innovation activities in European large companies' sustainability reporting," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(5), pages 2240-2253, September.
  89. Kai-Michael Griese & Kim Werner & Johannes Hogg, 2017. "Avoiding Greenwashing in Event Marketing: An Exploration of Concepts, Literature and Methods," Journal of Management and Sustainability, Canadian Center of Science and Education, vol. 7(4), pages 1-15, December.
  90. Caby, Jérôme & Ziane, Ydriss & Lamarque, Eric, 2020. "The determinants of voluntary climate change disclosure commitment and quality in the banking industry," Technological Forecasting and Social Change, Elsevier, vol. 161(C).
  91. Nataša Verk & Urša Golob & Klement Podnar, 2021. "A Dynamic Review of the Emergence of Corporate Social Responsibility Communication," Journal of Business Ethics, Springer, vol. 168(3), pages 491-515, January.
  92. Cecília Carmo & Mercedes Miguéis, 2022. "Voluntary Sustainability Disclosures in Non-Listed Companies: An Exploratory Study on Motives and Practices," Sustainability, MDPI, vol. 14(12), pages 1-22, June.
  93. Mohammed Benlemlih & Jingwen Ge & Sujiao Zhao, 2021. "Undervaluation and non‐financial information: Evidence from voluntary disclosure of CSR news," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 48(5-6), pages 785-814, May.
  94. Chiara Mio & Marco Fasan & Carlo Marcon & Silvia Panfilo, 2021. "Carrot or stick? An empirical analysis of the different implementation strategies of the EU directive on nonfinancial information across Europe," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(6), pages 1591-1605, November.
  95. Varsha Sehgal & Naval Garg & Jagvinder Singh, 2023. "Impact of sustainability performance & reporting on a firm’s reputation," International Journal of System Assurance Engineering and Management, Springer;The Society for Reliability, Engineering Quality and Operations Management (SREQOM),India, and Division of Operation and Maintenance, Lulea University of Technology, Sweden, vol. 14(1), pages 228-240, February.
  96. 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.
  97. Abeer Mohamed Hassan & Lee Roberts & Jill Atkins, 2020. "Exploring factors relating to extinction disclosures: What motivates companies to report on biodiversity and species protection?," Business Strategy and the Environment, Wiley Blackwell, vol. 29(3), pages 1419-1436, March.
  98. Rita Almeida & José Ángel Pérez-López & Rute Abreu, 2022. "Digital Corporate Social Responsibility Reporting in the Water Industry," Water Resources Management: An International Journal, Published for the European Water Resources Association (EWRA), Springer;European Water Resources Association (EWRA), vol. 36(11), pages 3929-3947, September.
  99. Óscar Villarón-Peramato & Jennifer Martínez-Ferrero & Isabel-María García-Sánchez, 2018. "CSR as entrenchment strategy and capital structure: corporate governance and investor protection as complementary and substitutive factors," Review of Managerial Science, Springer, vol. 12(1), pages 27-64, January.
  100. Mara Del Baldo, 2019. "Acting as a benefit corporation and a B Corp to responsibly pursue private and public benefits. The case of Paradisi Srl (Italy)," International Journal of Corporate Social Responsibility, Springer, vol. 4(1), pages 1-18, December.
  101. Zhengxin Zhang & Bing Xu & Piao Li, 2023. "What affects the quality of sustainability report texts? Evidence from China," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(3), pages 1440-1456, May.
  102. Luis Alfonso Dau & Elizabeth M. Moore & Jonathan P. Doh & Margaret A. Soto, 2022. "Does global integration stimulate corporate citizenship? The effect of international trade agreements and regulatory quality on state and private firm adoption of CSR standards," Journal of International Business Policy, Palgrave Macmillan, vol. 5(3), pages 328-352, September.
  103. Varsha Sehgal & Naval Garg & Jagvinder Singh, 2023. "Impact of sustainability reporting and performance on organization legitimacy," International Journal of System Assurance Engineering and Management, Springer;The Society for Reliability, Engineering Quality and Operations Management (SREQOM),India, and Division of Operation and Maintenance, Lulea University of Technology, Sweden, vol. 14(1), pages 143-153, March.
  104. Chakhovich, Terhi & Virtanen, Tuija, 2023. "Accountability for sustainability – An institutional entrepreneur as the representative of future stakeholders," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 91(C).
  105. Hanna Czaja-Cieszyńska & Dominika Kordela & Beata Zyznarska-Dworczak, 2021. "How to make corporate social disclosures comparable?," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 9(2), pages 268-288, December.
  106. Gregory D. Saxton & Lina Gomez & Zed Ngoh & Yi-Pin Lin & Sarah Dietrich, 2019. "Do CSR Messages Resonate? Examining Public Reactions to Firms’ CSR Efforts on Social Media," Journal of Business Ethics, Springer, vol. 155(2), pages 359-377, March.
  107. 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.
  108. Beata Zyznarska-Dworczak, 2020. "Sustainability Accounting—Cognitive and Conceptual Approach," Sustainability, MDPI, vol. 12(23), pages 1-24, November.
  109. Giovanni Zampone & Giuseppe Sannino & Isabel‐María García‐Sánchez, 2023. "Exploring the moderating effects of corporate social responsibility performance under mimetic pressures. An international analysis," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(1), pages 53-65, January.
  110. Patrick Velte, 2023. "Determinants and consequences of corporate social responsibility decoupling—Status quo and limitations of recent empirical quantitative research," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(6), pages 2695-2717, November.
  111. Mariapia Pazienza & Martin de Jong & Dirk Schoenmaker, 2023. "Why Corporate Sustainability Is Not Yet Measured," Sustainability, MDPI, vol. 15(7), pages 1-23, April.
  112. Takuya Kiriu & Masatoshi Nozaki, 2020. "A Text Mining Model to Evaluate Firms’ ESG Activities: An Application for Japanese Firms," Asia-Pacific Financial Markets, Springer;Japanese Association of Financial Economics and Engineering, vol. 27(4), pages 621-632, December.
  113. Armando Calabrese & Roberta Costa & Nathan Levialdi & Tamara Menichini & Roberth Andres Villazon Montalvan, 2020. "Does More Mean Better? Exploring the Relationship between Report Completeness and Environmental Sustainability," Sustainability, MDPI, vol. 12(24), pages 1-16, December.
  114. 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.
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