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The ethical, social and environmental reporting‐performance portrayal gap

Citations

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Cited by:

  1. Jiang, Yong & Klein, Tony & Ren, Yi-Shuai & Xiong, Yuan-Kun, 2026. "Green innovation in the face of external uncertainty: Insights from US climate policies," Energy Economics, Elsevier, vol. 153(C).
  2. Rami Salem & Musa Ghazwani, 2026. "The Impact of Corporate Responsiveness to Global Anti‐Corruption Initiatives on Enhancing Corporate Emissions Performance: The Moderating Role of CSR Sustainability Committee. Evidence From G20 Firms," Sustainable Development, John Wiley & Sons, Ltd., vol. 34(1), pages 299-320, February.
  3. Mehmet Asutay & Primandanu Febriyan Aziz & Banjaran S. Indrastomo & Yusuf Karbhari, 2023. "Religiosity and Charitable Giving on Investors’ Trading Behaviour in the Indonesian Islamic Stock Market: Islamic vs Market Logic," Journal of Business Ethics, Springer, vol. 188(2), pages 327-348, November.
  4. repec:osf:osfxxx:hb92c_v1 is not listed on IDEAS
  5. Farrell Tan & K. C. Dipendra, 2024. "Tensions between Materiality Assessments and Stakeholder Engagements in Thai Corporate Sustainability Leaders," Sustainability, MDPI, vol. 16(17), pages 1-17, September.
  6. Rosella Carè & Paolo Agnese & Massimiliano Cerciello & Simone Taddeo, 2025. "Does It Pay Off to Disclose Sustainability Information? The Effect of ESG Disclosure on ESG Controversies in European Banks," Business Strategy and the Environment, Wiley Blackwell, vol. 34(3), pages 3294-3310, March.
  7. Laura Di Chiacchio & Ben Vivian & Juan Cegarra-Navarro & Alexeis Garcia-Perez, 2025. "The evolution of non-financial report quality and visual content: information asymmetry and strategic signalling: a cross-cultural perspective," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 27(11), pages 26427-26457, November.
  8. Yuan Zhang, 2025. "Bridging the Gap to Sustainability: How Culture and Context Shape Green Transparency in Chinese Firms," Sustainability, MDPI, vol. 17(3), pages 1-23, January.
  9. Trinh, Vu Quang & Trinh, Hai Hong & Li, Teng & Vo, Xuan Vinh, 2024. "Climate change exposure, financial development, and the cost of debt: Evidence from EU countries," Journal of Financial Stability, Elsevier, vol. 74(C).
  10. repec:osf:osfxxx:tw6c7_v1 is not listed on IDEAS
  11. Evita Milana & Frank Ulrich, 2022. "Do open innovation practices in firms promote sustainability?," Sustainable Development, John Wiley & Sons, Ltd., vol. 30(6), pages 1718-1732, December.
  12. 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.
  13. Rosalinda Santonastaso & Riccardo Macchioni & Claudia Zagaria, 2026. "Audit Committee Characteristics and Sustainability Performance: The Mediating Role of Sustainability Reporting Quality," Business Ethics, the Environment & Responsibility, John Wiley & Sons, Ltd., vol. 35(2), pages 1213-1229, April.
  14. Blanco-Zaitegi, Goizeder & Álvarez Etxeberria, Igor & Moneva, José M., 2024. "Impression management of biodiversity reporting in the energy and utilities sectors: An assessment of transparency in the disclosure of negative events," Journal of Behavioral and Experimental Finance, Elsevier, vol. 42(C).
  15. Pengyu Chen & Abd Alwahed Dagestani, 2023. "Greenwashing behavior and firm value – From the perspective of board characteristics," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(5), pages 2330-2343, September.
  16. Azeez Nurudeen. O & Grace, N. Ofoegbu & Dr. Joel Kanyi Tivde, 2025. "Effects of Sustainability Reporting on the Market Value of Listed Environmentally Sensitive Companies in Nigeria," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 9(5), pages 1143-1157, May.
  17. Carlo Drago & Alberto Manzari & Loris Di Nallo & Anna Maria Calce, 2026. "Leveraging Social Sustainability Disclosure in Financial Institutions: A ClustOfVar Approach to Managerial Decision‐Making," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 33(1), pages 92-114, January.
  18. Panagiotis Vouros & Nikolaos Alexandros Androne & Stuart Allan & Stefanos Fotiadis & Konstantinos Evangelinos & Ioannis E. Nikolaou, 2026. "A methodological framework for the assessment of corporate social responsibility reporting and materiality analysis," SN Business & Economics, Springer, vol. 6(1), pages 1-25, January.
  19. Marzhan Beisenbina & Laura Fabregat‐Aibar & Maria‐Glòria Barberà‐Mariné & Maria‐Teresa Sorrosal‐Forradellas, 2023. "The burgeoning field of sustainable investment: Past, present and future," Sustainable Development, John Wiley & Sons, Ltd., vol. 31(2), pages 649-667, April.
  20. Hongqiang Yan & Ashok K. Mishra & Xi Zhou, 2026. "Do All Food and Beverage Firms Benefit From Voluntary ESG Reporting? Evidence From China's Listed Companies," Agribusiness, John Wiley & Sons, Ltd., vol. 42(2), pages 623-640, April.
  21. Gauneau, Julie & Lambert, Caroline, 2025. "(In)visibilization, silencing and diversity washing: an intersectional analysis of diversity discourses," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 102(C).
  22. Takashi Sekimoto & Azlan Amran, 2025. "Influence of Proactive ESG Strategies, Slack Resources, and Collective Brain on ESG Disclosure and Firm Value in Japanese Companies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(3), pages 4254-4269, May.
  23. Isabel‐María García‐Sánchez & Nazim Hussain & Cristina Aibar‐Guzmán & Beatriz Aibar‐Guzmán, 2022. "Assurance of corporate social responsibility reports: Does it reduce decoupling practices?," Business Ethics, the Environment & Responsibility, John Wiley & Sons, Ltd., vol. 31(1), pages 118-138, January.
  24. Emmanuelle Flores & Véronique Blum, 2024. "The decoupling of extra-financial materiality assessment practices : Study of cooperative and shareholder banks," Post-Print hal-05531554, HAL.
  25. Jayasundara, Manuja & Berget, Carolina & Dwivedi, Puneet, 2025. "Impacts of COVID-19 on forestry migrant workers in the Southern United States," Forest Policy and Economics, Elsevier, vol. 172(C).
  26. Jittima Wichianrak & Tehmina Khan & David Teh & Steven Dellaportas, 2023. "Critical Perspectives of NGOs on Voluntary Corporate Environmental Reporting: Thai Public Listed Companies," Sustainability, MDPI, vol. 15(7), pages 1-24, April.
  27. Sheela Sundarasen & Usha Rajagopalan & Beata Zyznarska-Dworczak, 2025. "Sustainability Reporting as a Governance Tool for Sustainable Development Goals (SDGs): A Bibliometric and Content Analysis," Sustainability, MDPI, vol. 17(11), pages 1-16, May.
  28. Taiwei Wang & Yutao Chen, 2022. "Environmental legislation and capitalization of corporate environmental expenditure: Evidence from China," PLOS ONE, Public Library of Science, vol. 17(11), pages 1-25, November.
  29. Roszkowska-Menkes, Maria & Aluchna, Maria & Kamiński, Bogumił, 2024. "True transparency or mere decoupling? The study of selective disclosure in sustainability reporting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 98(C).
  30. Wang, Yujie & Tsang, Albert & Xiang, Yi & Yan, Shuo, 2024. "How can regulators affect corporate social responsibility? Evidence from regulatory disclosures of consumer complaints in the U.S," The British Accounting Review, Elsevier, vol. 56(1).
  31. Zhang, Guanglong, 2023. "Regulatory-driven corporate greenwashing: Evidence from “low-carbon city” pilot policy in China," Pacific-Basin Finance Journal, Elsevier, vol. 78(C).
  32. Ammar Ali Gull & Nazim Hussain & Sana Akbar Khan & Zaheer Khan & Asif Saeed, 2023. "Governing Corporate Social Responsibility Decoupling: The Effect of the Governance Committee on Corporate Social Responsibility Decoupling," Journal of Business Ethics, Springer, vol. 185(2), pages 349-374, June.
  33. Muhammad Arif Khattak & Zia Ur Rehman & Shujahat Haider Hashmi, 2024. "Role of empowering leadership in inducing employee green creative behavior in hotel and restaurant industry: a moderated-moderated mediation model," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 26(3), pages 7547-7578, March.
  34. Doshi, Medha & Jain, Riidhi & Sharma, Dipasha & Mukherjee, Deepraj & Kumar, Satish, 2024. "Does ownership influence ESG disclosure scores?," Research in International Business and Finance, Elsevier, vol. 67(PA).
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