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Intra-industry imitation in corporate environmental reporting: An international perspective

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  1. Denis Cormier & Walter Aerts & Marie‐Josée Ledoux & Michel Magnan, 2010. "Web‐Based Disclosure About Value Creation Processes: A Monitoring Perspective," Abacus, Accounting Foundation, University of Sydney, vol. 46(3), pages 320-347, September.
  2. Zaman, Rashid & Atawnah, Nader & Haseeb, Muhammad & Nadeem, Muhammad & Irfan, Saadia, 2021. "Does corporate eco-innovation affect stock price crash risk?," The British Accounting Review, Elsevier, vol. 53(5).
  3. de Villiers, Charl & Alexander, Deborah, 2014. "The institutionalisation of corporate social responsibility reporting," The British Accounting Review, Elsevier, vol. 46(2), pages 198-212.
  4. Tiffany Cheng-Han Leung & Robin Stanley Snell, 2021. "Strategies for Social and Environmental Disclosure: The Case of Multinational Gambling Companies," Journal of Business Ethics, Springer, vol. 168(3), pages 447-467, January.
  5. Rui Wang & Khai Ern Lee & Mazlin Mokhtar & Thian Lai Goh, 2022. "The Challenges of Palm Oil Sustainable Consumption and Production in China: An Institutional Theory Perspective," Sustainability, MDPI, vol. 14(8), pages 1-16, April.
  6. Samy Garas & Osama El-Temtamy, 2020. "The “simultaneous cycle” between corporate social responsibility and firms’ financial performance," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 17(2), pages 39-50, September.
  7. Víctor Amor-Esteban & Mª-Purificación Galindo-Villardón & Isabel-María García-Sánchez, 2019. "A Multivariate Proposal for a National Corporate Social Responsibility Practices Index (NCSRPI) for International Settings," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 143(2), pages 525-560, June.
  8. Cano-Rodríguez, Manuel & Márquez-Illescas, Gilberto & Núñez-Níckel, Manuel, 2017. "Experts or rivals: Mimicry and voluntary disclosure," Journal of Business Research, Elsevier, vol. 73(C), pages 46-54.
  9. S. Prakash Sethi & Terrence F. Martell & Mert Demir, 2016. "Building Corporate Reputation Through Corporate Social Responsibility (CSR) Reports: The Case of Extractive Industries," Corporate Reputation Review, Palgrave Macmillan, vol. 19(3), pages 219-243, October.
  10. Christian Omobhude & ShihHsin Chen, 2020. "Institutional process for infrastructural development in Nigeria," Progress in Development Studies, , vol. 20(3), pages 223-242, July.
  11. Simona Alfiero & Massimo Cane & Ruggiero Doronzo & Alfredo Esposito, 2018. "Determining characteristics of boards adopting Integrated Reporting," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2018(2), pages 37-71.
  12. Galego-Álvarez, Isabel & Formigoni, Henrique & Antunes, Maria Thereza Pompa, 2014. "Práticas de responsabilidade social corporativa em empresas brasileiras," RAE - Revista de Administração de Empresas, FGV-EAESP Escola de Administração de Empresas de São Paulo (Brazil), vol. 54(1), January.
  13. Minghui Yang & Petra Maresova & Ahsan Akbar & Paulo Bento & Weixi Liu, 2021. "Convergence or Disparity? A Cross-Country Analysis of Corporate Social Responsibility Reporting for Banking Industry in Nordic Countries and China," SAGE Open, , vol. 11(3), pages 21582440211, July.
  14. Gupta, Shivam & Kar, Arpan Kumar & Baabdullah, Abdullah & Al-Khowaiter, Wassan A.A., 2018. "Big data with cognitive computing: A review for the future," International Journal of Information Management, Elsevier, vol. 42(C), pages 78-89.
  15. Hörisch, Jacob & Ortas, Eduardo & Schaltegger, Stefan & Álvarez, Igor, 2015. "Environmental effects of sustainability management tools: An empirical analysis of large companies," Ecological Economics, Elsevier, vol. 120(C), pages 241-249.
  16. Roshayani Arshad Author_Email: roshayani@salam.uitm.edu.my & Rohaya Md Nor & Nur Adura Ahmad Noruddin, 2011. "Ownership Structure And Interaction Effects Of Firm Performance On Management Commentary Disclosures," 2nd International Conference on Business and Economic Research (2nd ICBER 2011) Proceeding 2011-332, Conference Master Resources.
  17. Wu, Guo-Ciang & Ding, Jyh-Hong & Chen, Ping-Shun, 2012. "The effects of GSCM drivers and institutional pressures on GSCM practices in Taiwan’s textile and apparel industry," International Journal of Production Economics, Elsevier, vol. 135(2), pages 618-636.
  18. Miao Su & Su‐Han Woo & Xiaochun Chen & Keun‐sik Park, 2023. "Identifying critical success factors for the agri‐food cold chain's sustainable development: When the strategy system comes into play," Business Strategy and the Environment, Wiley Blackwell, vol. 32(1), pages 444-461, January.
  19. Chan, Hau-Ling & Wei, Xiaoyong & Guo, Shu & Leung, Wing-Hong, 2020. "Corporate social responsibility (CSR) in fashion supply chains: A multi-methodological study," Transportation Research Part E: Logistics and Transportation Review, Elsevier, vol. 142(C).
  20. Amel Ben Rhouma, 2008. "La Divulgation Environnementale Des Grandes Entreprises Francaises : Etude Des Determinants," Post-Print halshs-00522373, HAL.
  21. Xue, Xingnan & Hu, Nan, 2023. "Economic policy uncertainty and imitation behaviors of corporate social responsibility practices: Evidence from China," International Review of Financial Analysis, Elsevier, vol. 89(C).
  22. Fritz, Morgane MC & Ruel, Salomée & Kallmuenzer, Andreas & Harms, Rainer, 2021. "Sustainability management in supply chains: the role of familiness," Technological Forecasting and Social Change, Elsevier, vol. 173(C).
  23. erro, Ainhoa garayar & calvo sánchez, José antonio, 2012. "Joining the un global compact in spain : an institutional Aproach," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 15(2), pages 311-355.
  24. Shengnan Li & Jianbo Niu & Sang-Bing Tsai, 2018. "Opportunism Motivation of Environmental Protection Activism and Corporate Governance: An Empirical Study from China," Sustainability, MDPI, vol. 10(6), pages 1-18, May.
  25. Yongjun Tang & Jun Zhu & Wenchao Ma & Mengxue Zhao, 2022. "A Study on the Impact of Institutional Pressure on Carbon Information Disclosure: The Mediating Effect of Enterprise Peer Influence," IJERPH, MDPI, vol. 19(7), pages 1-23, March.
  26. 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).
  27. Jen-Jen Tseng & Ping-Hung Chou, 2009. "Mimetic isomorphism and its effect on merger and acquisition activities in Taiwanese financial industries," The Service Industries Journal, Taylor & Francis Journals, vol. 31(9), pages 1451-1469, November.
  28. AERTS, Walter & VAN CANEGHEM, Tom, 2006. "Intra-industry benchmarking of SG&A expenses: A neo-institutional perspective," Working Papers 2006032, University of Antwerp, Faculty of Business and Economics.
  29. 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.
  30. Radhakrishnan, Suresh & Tsang, Albert & Liu, Rubing, 2018. "A Corporate Social Responsibility Framework for Accounting Research," The International Journal of Accounting, Elsevier, vol. 53(4), pages 274-294.
  31. Fuentelsaz, Lucio & Gómez, Jaime & Palomas, Sergio, 2016. "Interdependences in the intrafirm diffusion of technological innovations: Confronting the rational and social accounts of diffusion," Research Policy, Elsevier, vol. 45(5), pages 951-963.
  32. Marco-Fondevila, Miguel & Álvarez-Etxeberría, Igor, 2023. "Trends in private sector engagement with biodiversity: EU listed companies' disclosure and indicators," Ecological Economics, Elsevier, vol. 210(C).
  33. Md. Abdul Kaium Masud & Mohammad Sharif Hossain & Jong Dae Kim, 2018. "Is Green Regulation Effective or a Failure: Comparative Analysis between Bangladesh Bank (BB) Green Guidelines and Global Reporting Initiative Guidelines," Sustainability, MDPI, vol. 10(4), pages 1-19, April.
  34. Veronica P. Lima Ribeiro & Cristina Aibar‐Guzman, 2010. "Determinants of environmental accounting practices in local entities: evidence from Portugal," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 6(3), pages 404-419, August.
  35. Cuganesan, Suresh & Guthrie, James & Ward, Leanne, 2010. "Examining CSR disclosure strategies within the Australian food and beverage industry," Accounting forum, Elsevier, vol. 34(3), pages 169-183.
  36. Jing Zhang & Ziyang Liu, 2023. "Empirical Analysis of the Impact of Top Management Team Social Networks on the Homophily Effect of ESG Disclosure in Companies," Sustainability, MDPI, vol. 15(15), pages 1-14, August.
  37. Giovanna Michelon & Antonio Parbonetti, 2012. "The effect of corporate governance on sustainability disclosure," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 16(3), pages 477-509, August.
  38. Carlos Larrinaga & Adriana Rossi & Mercedes Luque-Vilchez & Manuel Núñez-Nickel, 2020. "Institutionalization of the Contents of Sustainability Assurance Services: A Comparison Between Italy and United States," Journal of Business Ethics, Springer, vol. 163(1), pages 67-83, April.
  39. Broccardo, Laura & Vola, Paola & Zicari, Adrian & Alshibani, Safiya Mukhtar, 2023. "Contingency-based analysis of the drivers and obstacles to a successful sustainable business model: Seeking the uncaptured value," Technological Forecasting and Social Change, Elsevier, vol. 191(C).
  40. Rakan Alyamani & Suzanna Long & Mohammad Nurunnabi, 2020. "Exploring the Relationship between Sustainable Projects and Institutional Isomorphisms: A Project Typology," Sustainability, MDPI, vol. 12(9), pages 1-17, May.
  41. Sadok El Ghoul & Omrane Guedhami & Robert Nash & Ajay Patel, 2019. "New Evidence on the Role of the Media in Corporate Social Responsibility," Journal of Business Ethics, Springer, vol. 154(4), pages 1051-1079, February.
  42. Uyar, Ali & Fernandes, Valérie & Kuzey, Cemil, 2021. "The mediating role of corporate governance between public governance and logistics performance: International evidence," Transport Policy, Elsevier, vol. 109(C), pages 37-47.
  43. Víctor Amor-Esteban & Isabel-María García-Sánchez & Mª-Purificación Galindo-Villardón, 2018. "Analysing the Effect of Legal System on Corporate Social Responsibility (CSR) at the Country Level, from a Multivariate Perspective," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 140(1), pages 435-452, November.
  44. Amel Ben Rhouma & Marie-José Scotto, 2011. "Implications du principe de matérialité sur le contenu du reporting Développement Durable," Post-Print hal-00646525, HAL.
  45. Antony Paulraj & Injazz J. Chen & Constantin Blome, 2017. "Motives and Performance Outcomes of Sustainable Supply Chain Management Practices: A Multi-theoretical Perspective," Journal of Business Ethics, Springer, vol. 145(2), pages 239-258, October.
  46. Maider Aldaz Odriozola & Igor Álvarez Etxeberria, 2021. "Determinants of Corporate Anti-Corruption Disclosure: The Case of the Emerging Economics," Sustainability, MDPI, vol. 13(6), pages 1-17, March.
  47. Kazi Sirajul Islam & Saravanan Muthaiyah & David Yong Gun Fie, 2020. "Isomorphic Drivers of Institutional Pressure and Importance of Environmental Management System Implementation Towards The Adoption Propensity of Green ICT," International Journal of Energy Economics and Policy, Econjournals, vol. 10(6), pages 624-634.
  48. Sarkis, Joseph & Zhu, Qinghua & Lai, Kee-hung, 2011. "An organizational theoretic review of green supply chain management literature," International Journal of Production Economics, Elsevier, vol. 130(1), pages 1-15, March.
  49. Irene Herremans & M. Herschovis & Stephanie Bertels, 2009. "Leaders and Laggards: The Influence of Competing Logics on Corporate Environmental Action," Journal of Business Ethics, Springer, vol. 89(3), pages 449-472, October.
  50. Breeda Comyns, 2016. "Determinants of GHG Reporting: An Analysis of Global Oil and Gas Companies," Journal of Business Ethics, Springer, vol. 136(2), pages 349-369, June.
  51. Colin Higgins & Wendy Stubbs & Markus Milne, 2018. "Is Sustainability Reporting Becoming Institutionalised? The Role of an Issues-Based Field," Journal of Business Ethics, Springer, vol. 147(2), pages 309-326, January.
  52. Emerald Edem Welbeck & Godfred Matthew Yaw Owusu & Rita Amoah Bekoe & John Amoah Kusi, 2017. "Determinants of environmental disclosures of listed firms in Ghana," International Journal of Corporate Social Responsibility, Springer, vol. 2(1), pages 1-12, December.
  53. Ashcroft, Paul & Murphy Smith, L., 2008. "Impact of environmental regulation on financial reporting of pollution activity: A comparative study of U.S. and Canadian firms," Research in Accounting Regulation, Elsevier, vol. 20(C), pages 127-153.
  54. 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.
  55. Jiatao Li & Carmen Ng, 2013. "The Normalization of Deviant Organizational Practices: The Non-performing Loans Problem in China," Journal of Business Ethics, Springer, vol. 114(4), pages 643-653, June.
  56. Seles, Bruno Michel Roman Pais & de Sousa Jabbour, Ana Beatriz Lopes & Jabbour, Charbel José Chiappetta & Dangelico, Rosa Maria, 2016. "The green bullwhip effect, the diffusion of green supply chain practices, and institutional pressures: Evidence from the automotive sector," International Journal of Production Economics, Elsevier, vol. 182(C), pages 342-355.
  57. Mansour Alyahya & Meqbel Aliedan & Gomaa Agag & Ziad H. Abdelmoety, 2022. "Exploring the Link between Sustainable Development Practices, Institutional Pressures, and Green Innovation," Sustainability, MDPI, vol. 14(21), pages 1-15, November.
  58. Glover, J.L. & Champion, D. & Daniels, K.J. & Dainty, A.J.D., 2014. "An Institutional Theory perspective on sustainable practices across the dairy supply chain," International Journal of Production Economics, Elsevier, vol. 152(C), pages 102-111.
  59. Roshayani Arshad & Rohaya Md Nor & Nur Adura Ahmad Noruddin, 2011. "Ownership Structure And Interaction Effects Of Firm Performance On Management Commentary Disclosures," Journal of Global Management, Global Research Agency, vol. 2(2), pages 124-145, July.
  60. 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.
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