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Some determinants of social and environmental disclosures in New Zealand companies

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Cited by:

  1. Lam Quang Le & Pauline Teo & Akvan Gajanayake, 2025. "Explicit CSR Communication Among Trade and Subcontractor SMEs in the Construction Industry," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(3), pages 3874-3890, May.
  2. F. Cappellieri & R. Vinciguerra & A. Ricciardi & M. Pizzo, 2025. "Independent minority directors against self-serving and manipulative practices in non- financial reporting," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 29(2), pages 453-501, June.
  3. Bigelli, Marco & Mengoli, Stefano & Sandri, Sandro, 2023. "ESG score, board structure and the impact of the non-financial reporting directive on European firms," Journal of Economics and Business, Elsevier, vol. 127(C).
  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. 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.
  6. Hüseyin Temiz & Merve Acar, 2023. "Board gender diversity and corporate social responsibility (CSR) disclosure in different disclosure environments," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(5), pages 2247-2264, September.
  7. Waqas Haider & Fayaz Hussain Tunio & Muhammad Usman Arshad & Paulo Jorge Silveira Ferreira, 2025. "Nexus Between Corporate Sustainability Reporting and Risk Mitigation: Evidence from Chinese Listed Firms," Sustainability, MDPI, vol. 17(4), pages 1-32, February.
  8. Rodolfo Damiano & Chiara Di Maria, 2024. "Exploring the role of companies and sustainability disclosure in achieving sustainable development goals: A focus on zero hunger and social inclusion," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(4), pages 2715-2732, July.
  9. Petra F. A. Dilling & Peter Harris & Sinan Caykoylu, 2024. "The Impact of Corporate Characteristics on Climate Governance Disclosure," Sustainability, MDPI, vol. 16(5), pages 1-31, February.
  10. Naima Lassoued & Imen Khanchel, 2023. "Voluntary CSR disclosure and CEO narcissism: the moderating role of CEO duality and board gender diversity," Review of Managerial Science, Springer, vol. 17(3), pages 1075-1123, April.
  11. Olubunmi Florence Osemene & Paulina Adinnu & Temitope Olamide Fagbemi & Johnson K. Olowookere, 2024. "Corporate Governance and Environmental Accounting Reporting in Selected Quoted African Companies," Global Business Review, International Management Institute, vol. 25(4), pages 1096-1119, August.
  12. Nicolo, Giuseppe & Zampone, Giovanni & Sannino, Giuseppe & Tiron-Tudor, Adriana, 2023. "Worldwide evidence of corporate governance influence on ESG disclosure in the utilities sector," Utilities Policy, Elsevier, vol. 82(C).
  13. Ritika Gupta & Pankaj Kumar, 2022. "Corporate social responsibility disclosure: a study on NIFTY 100 companies," Global Business and Economics Review, Inderscience Enterprises Ltd, vol. 27(4), pages 492-515.
  14. Ching-Ching Chen & Kuo-Hao Lin & Tsai-Hsuan Tsai & Hsiu-Jung Tsai, 2024. "Impact of D&O Insurance on Shareholder Wealth During Financial Restatement Announcements: An Empirical Study in Taiwan," Advances in Management and Applied Economics, SCIENPRESS Ltd, vol. 14(6), pages 1-2.
  15. Waris Ali & Zeeshan Mahmood & Jeffrey Wilson & Hina Ismail, 2024. "The impact of sustainability governance attributes on comprehensive CSR reporting: A developing country setting," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(3), pages 1802-1817, May.
  16. Vanessa Behrmann & Lars Hornuf & Daniel Vrankar & Jochen Zimmermann, 2025. "The deregulation of quarterly reporting and its effects on information asymmetry and firm value," Review of Quantitative Finance and Accounting, Springer, vol. 64(3), pages 1221-1259, April.
  17. Vitiana L'Abate & Filippo Vitolla & Paolo Esposito & Nicola Raimo, 2023. "The drivers of sustainability disclosure practices in the airport industry: A legitimacy theory perspective," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(4), pages 1903-1916, July.
  18. Ehsan Poursoleyman & Amin Pourrezaei Nav & Gholamreza Mansourfar & Hamzeh Didar, 2025. "How Does Corporate Information Environment Influence CSR?," IJFS, MDPI, vol. 13(3), pages 1-21, July.
  19. 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.
  20. Kais Bouslah & Abdelmajid Hmaittane & Lawrence Kryzanowski & Bouchra M’Zali, 2023. "CSR Structures: Evidence, Drivers, and Firm Value Implications," Journal of Business Ethics, Springer, vol. 185(1), pages 115-145, June.
  21. Christine Reitmaier & Wolfgang Schultze & Julia Vollmer, 2025. "Corporate responsibility and corporate misbehavior: are CSR reporting firms indeed responsible?," Review of Accounting Studies, Springer, vol. 30(2), pages 1804-1872, June.
  22. 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).
  23. Pooja Mishra & Kishore Kumar, 2024. "Uncovering the sustainability reporting: bibliometric analysis and future research directions," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 21(4), pages 520-542, December.
  24. Maria Mitroulia & Evangelos Chytis & Thomas Kitsantas, 2025. "Exploring the Nexus between Corporate Sustainability Disclosure and Firm Tax Behaviour: A Meta-Analysis," Central European Business Review, Prague University of Economics and Business, vol. 2025(3), pages 103-131.
  25. Daniel Kouloukoui & Sonia Maria Gomes & Felipe Andrade Torres & Ednildo Andrade Torres, 2025. "Business climate risk management: international perspectives and strategic determinants," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 27(2), pages 4683-4724, February.
  26. Yeut Hong Tham & Puji Handayati & Yuni Yuningsih & Zhiyue Sun & Tatas Ridho Nugroho, 2025. "Carbon Reduction Initiatives, Corporate Governance and Sustainability Assurance—Do Multiple Directorships and Board Tenure Matter?," Sustainability, MDPI, vol. 17(3), pages 1-19, January.
  27. Catarina Cepeda, 2024. "Can Crisis Periods Affect the ESG Reporting Scope? The Portuguese Euronext Entities Case," JRFM, MDPI, vol. 17(5), pages 1-17, May.
  28. Shaizy Khan & Seema Gupta & V. K. Gupta, 2025. "Unveiling the black box of green accounting information disclosure: an analysis of disclosure diversity and difficulties from a developing economy perspective," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 22(3), pages 591-618, September.
  29. repec:osf:osfxxx:g73w5_v1 is not listed on IDEAS
  30. Antonios Persakis, 2024. "The impact of climate policy uncertainty on ESG performance, carbon emission intensity and firm performance: evidence from Fortune 1000 firms," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 26(9), pages 24031-24081, September.
  31. Borrero-Domínguez, Cinta & Cortijo-Gallego, Virginia & Escobar-Rodríguez, Tomás, 2024. "Digital transformation voluntary disclosure: Insights from leading European companies," International Journal of Accounting Information Systems, Elsevier, vol. 55(C).
  32. Zhichao Li & Bojia Liu & Yingjie Wei, 2024. "Impact of official assessment and political connections on corporate environmental information disclosure: evidence from state-owned enterprises in China’s heavy-polluting industries," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 26(6), pages 14351-14368, June.
  33. Patrizia Di Tullio & Michele A. Rea, 2024. "The dark side of the new space economy: Insights from the sustainability reporting practices of government space agencies and private space companies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(5), pages 4651-4672, September.
  34. Sally Mohammed Farghaly Abdelaliem & Khalid M. Alharbi & Nadiah A. Baghdadi & Amer Malki, 2023. "Exploring the Impact of Private Companies’ Participation in Health-Related Programs through Corporate Sustainable Reporting," Sustainability, MDPI, vol. 15(7), pages 1-16, March.
  35. Miguel Pombinho & Ana Fialho & Jorge Novas, 2023. "Readability of Sustainability Reports: A Bibliometric Analysis and Systematic Literature Review," Sustainability, MDPI, vol. 16(1), pages 1-21, December.
  36. Lopatta, Kerstin & Tideman, Sebastian A. & Scheil, Carolin & Makarem, Naser, 2023. "The current state of corporate human rights disclosure of the global top 500 business enterprises: Measurement and determinants," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 96(C).
  37. Ioannis E. Nikolaou & Thomas A. Tsalis & Ioannis Kostakis & Fotini Stergiopoulou & Ifigeneia Athanasiadou & Georgios Lanaras-Mamounis & Konstantinos P. Tsagarakis, 2024. "Green Intellectual Capital: a critical factor to explain the relationship between corporate sustainable and financial performance," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 26(9), pages 22863-22884, September.
  38. Gonçalves, Tiago Cruz & Gaio, Cristina, 2023. "Corporate sustainability disclosure and media visibility: Mixed method evidence from the tourism sector," Journal of Business Research, Elsevier, vol. 155(PB).
  39. Ruiqin Mou & Tao Ma, 2023. "A Study on the Quality and Determinants of Climate Information Disclosure of A-Share-Listed Banks," Sustainability, MDPI, vol. 15(10), pages 1-19, May.
  40. Indah Fajarini Sri Wahyuningrum & Amin Chegenizadeh & Ain Hajawiyah & Sriningsih Sriningsih & Sri Utami & Mochamad Arief Budihardjo & Hamid Nikraz, 2023. "Determinants of Corporate Water Disclosure in Indonesia," Sustainability, MDPI, vol. 15(14), pages 1-17, July.
  41. Jonas Müller & Michael Schade & Christoph Burmann, 2023. "Should Brands Talk about Environmental Sustainability Aspects That “Really Hurt”? Exploring the Consequences of Disclosing Highly Relevant Negative CSR Information," Sustainability, MDPI, vol. 15(22), pages 1-14, November.
  42. 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.
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