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Methodological issues ‐ Reflections on quantification in corporate social reporting content analysis

Citations

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Cited by:

  1. Liukai Wang & Caiting Wang & Larisa Yarovaya & Heshu Huang, 2024. "Trade credit and corporate digital transformation: The role of managerial ability," The Financial Review, Eastern Finance Association, vol. 59(3), pages 779-806, August.
  2. Assunta Di Vaio & Elisa Van Engelenhoven & Nicola Raimo & Antonio Garofalo, 2026. "Strategic Carbon Disclosure and Accountable Efficiency: Reporting Shipping Industry Scope 3 Emissions," Business Strategy and the Environment, Wiley Blackwell, vol. 35(1), pages 1003-1021, January.
  3. Silvia Panfilo & Luigi Vena & Salvatore Sciascia & Alessandro Cortesi, 2026. "The value relevance of integrated reporting quality: the role of the legal environment," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 30(2), pages 397-428, June.
  4. Md Shamim Hossain & Chui Ching Ling & Nandana Wasantha Pathiranage & Chorng Yuan Fung, 2025. "Do Female Directors Matter? Exploring the Link Between Corporate Sustainability Disclosures and Earnings Management in Malaysia," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(3), pages 3150-3166, May.
  5. Hassan, Qaraman Mohammed & Khudir, Ibrahim Mustafa & Olawuyi, San, Damilola S., 2023. "Regulating corporate social responsibility in energy and extractive industries: The case of international oil companies in a developing country," Resources Policy, Elsevier, vol. 83(C).
  6. Mohammed Saleem Alatawi & Zaidi Mat Daud & Jalila Johari, 2025. "The Mediating Role of the Firm Image in the Relationship Between Integrated Reporting and Firm Value in GCC Countries," JRFM, MDPI, vol. 18(8), pages 1-24, August.
  7. Duc Hong Vo & Ngoc Phu Tran, 2025. "Does Digital Transformation Moderate the Effect of Intellectual Capital on Firm Performance?," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 16(2), pages 9266-9288, June.
  8. Jing Wang & Zeyu Xing & Rui Zhang, 2023. "AI technology application and employee responsibility," Humanities and Social Sciences Communications, Palgrave Macmillan, vol. 10(1), pages 1-17, December.
  9. Mohammed Mehadi Masud Mazumder, 2025. "An empirical analysis of SDG disclosure (SDGD) and board gender diversity: insights from the banking sector in an emerging economy," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 22(1), pages 47-63, March.
  10. Wan Ainul Asyiqin Wan Mohd Razali & Hamizah Abdul Razak & Salsabila Abd. Rahim, 2025. "The Effect of Governance Structure on the Risk Information Disclosure Practices of Not-For-Profit Organisations," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 9(9), pages 9425-9444, September.
  11. Michela Magliacani & Gennaro Maione & Valentina Toscano & Daniela Sica, 2025. "Beyond technique: The role of the multidimensional nature of energy accounting in shaping a better world," Business Strategy and the Environment, Wiley Blackwell, vol. 34(1), pages 1460-1474, January.
  12. Chiara Crovini & Francesco Giunta & Christian Nielsen & Lorenzo Simoni, 2026. "Market Valuation of Risk Reporting: The Role of Business Model Disclosure," Abacus, Accounting Foundation, University of Sydney, vol. 62(1), pages 1-49, March.
  13. Po‐Sheng Yang & Jin‐Li Hu, 2026. "Intersections Between Digital Innovation and Corporate Social Responsibility: Evidence From Listed Electronics Companies in Taiwan," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 33(2), pages 2705-2736, March.
  14. Stefania Veltri & Elena Cristiano & Olga Ferraro, 2023. "Examining the quality of the consolidated mandatory non‐financial statements of a cooperative banking group: A longitudinal analysis," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(4), pages 1573-1587, July.
  15. Zhang, Guanglong, 2023. "Regulatory-driven corporate greenwashing: Evidence from “low-carbon city” pilot policy in China," Pacific-Basin Finance Journal, Elsevier, vol. 78(C).
  16. Santi Gopal Maji, 2022. "Disclosure Pattern of Labour Practices and Decent Work and Its Impact on Corporate Financial Performance: Evidence from Asia," Global Business Review, International Management Institute, vol. 23(4), pages 1054-1070, August.
  17. Simona Fiandrino & Melchior Gromis di Trana & Alberto Tonelli & Fabio Rizzato, 2025. "Metagovernance forms for enhancing sustainability‐oriented innovation in a knowledge ecosystem," Business Ethics, the Environment & Responsibility, John Wiley & Sons, Ltd., vol. 34(1), pages 215-230, January.
  18. Catarina Morganho & Patricia Milánes‐Montero & Esteban Pérez‐Calderón, 2025. "The Determinants of Materiality Assessment Disclosures in the Sustainability Statements of Iberian‐Listed Companies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(3), pages 3659-3673, May.
  19. Duc Hong Vo & Anh The Vo & Co Thi-Huyen Dinh & Ngoc Phu Tran, 2024. "Corporate restructuring and firm performance in Vietnam: The moderating role of digital transformation," PLOS ONE, Public Library of Science, vol. 19(5), pages 1-14, May.
  20. Yihao Guo & Yanwen Song & Yimin Wang, 2024. "Happy troubles? CSR awards and CSR report quality," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(4), pages 2989-3005, July.
  21. Laila Mohamed Alshawadfy Aladwey & Raghad Abdulkarim Alsudays, 2024. "Unveiling the Significance: Sustainability and Environmental Disclosure in Saudi Arabia through Stakeholders’ Theory," Sustainability, MDPI, vol. 16(9), pages 1-20, April.
  22. Najah Attig & Wenyao Hu & Mohammad M. Rahaman & Ashraf Al Zaman, 2023. "Overselling corporate social responsibility," Financial Management, Financial Management Association International, vol. 52(3), pages 573-610, September.
  23. Raffaela Casciello & Marco Maffei & Annamaria Zampella, 2025. "Does National Culture Drive the Value Relevance of Nonfinancial Disclosure?," Business Strategy and the Environment, Wiley Blackwell, vol. 34(6), pages 6488-6512, September.
  24. Sunny Juan Hong & Oliver Marnet, 2025. "Outside board directors’ expertise and intellectual capital disclosure: evidence from FTSE 350 companies," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 22(4), pages 862-895, December.
  25. Janusz Reichel & Agata Rudnicka & Błażej Socha, 2023. "Energy Poverty—Do Energy Companies Care? Study Results from European Energy Companies," Energies, MDPI, vol. 16(18), pages 1-15, September.
  26. Garanina, Tatiana & Kim, Oksana, 2023. "The relationship between CSR disclosure and accounting conservatism: The role of state ownership," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 50(C).
  27. Huang, Heshu & Wang, Caiting & Wang, Liukai & Yarovaya, Larisa, 2023. "Corporate digital transformation and idiosyncratic risk: Based on corporate governance perspective," Emerging Markets Review, Elsevier, vol. 56(C).
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