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Social disclosure, legitimacy theory and the role of the state

Citations

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Cited by:

  1. Anna Jessop & Nicole Wilson & Michal Bardecki & Cory Searcy, 2019. "Corporate Environmental Disclosure in India: An Analysis of Multinational and Domestic Agrochemical Corporations," Sustainability, MDPI, vol. 11(18), pages 1-33, September.
  2. Parker, Lee D., 2011. "Twenty-one years of social and environmental accountability research: A coming of age," Accounting forum, Elsevier, vol. 35(1), pages 1-10.
  3. Belal, Ataur Rahman & Cooper, Stuart M. & Khan, Niaz Ahmed, 2015. "Corporate environmental responsibility and accountability: What chance in vulnerable Bangladesh?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 33(C), pages 44-58.
  4. Vicente Lima Crisóstomo & Fátima de Souza Freire & Felipe Cortes de Vasconcellos, 2011. "Corporate social responsibility, firm value and financial performance in Brazil," Social Responsibility Journal, Emerald Group Publishing, vol. 7(2), pages 295-309, July.
  5. Francisca Tejedo-Romero & Joaquim Filipe Ferraz Esteves Araujo, 2023. "Critical factors influencing information disclosure in public organisations," Palgrave Communications, Palgrave Macmillan, vol. 10(1), pages 1-12, December.
  6. Zhang, Wei & Qin, Chu & Zhang, Wenyao, 2023. "Top management team characteristics, technological innovation and firm's greenwashing: Evidence from China's heavy-polluting industries," Technological Forecasting and Social Change, Elsevier, vol. 191(C).
  7. Odriozola, Maider Aldaz & Sánchez, José Antonio Calvo & Etxeberria, Igor Álvarez, 2012. "Divulgación de información sobre corrupción: empresas del IBEX 35," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 15(1), pages 59-90.
  8. Font, Xavier & Walmsley, Andreas & Cogotti, Sara & McCombes, Lucy & Häusler, Nicole, 2012. "Corporate social responsibility: The disclosure–performance gap," Tourism Management, Elsevier, vol. 33(6), pages 1544-1553.
  9. Bonsón, Enrique & Bednárová, Michaela, 2015. "CSR reporting practices of Eurozone companies," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 18(2), pages 182-193.
  10. Isabel Gallego-Álvarez & María Belén Lozano & Miguel Rodríguez-Rosa, 2019. "Analysis of Social Sustainability Information in a Global Context According to the New Global Reporting Initiative 400 Social Standards," Sustainability, MDPI, vol. 11(24), pages 1-25, December.
  11. Raquel Garde Sánchez & Manuel Pedro Rodríguez Bolívar & Antonio M. López Hernández, 2015. "Are Australian Universities Making Good Use of ICT for CSR Reporting?," Sustainability, MDPI, vol. 7(11), pages 1-22, November.
  12. Long Wu & Lei Xu, 2022. "Bank loans and firm environmental information disclosure: Evidence from China's heavy polluters," Australian Economic Papers, Wiley Blackwell, vol. 61(1), pages 42-71, March.
  13. David Gulayin, 2018. "Divulgación de información financiera por parte de los gobiernos locales: Análisis de sus determinantes en Provincia de Buenos Aires," CEFIP, Working Papers 025, CEFIP, Universidad Nacional de La Plata.
  14. Hooks, Jill & Stewart, Ross, 2015. "The changing role of accounting: From consumers to shareholders," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 29(C), pages 86-101.
  15. Jane Andrew & Max Baker, 2020. "Corporate Social Responsibility Reporting: The Last 40 Years and a Path to Sharing Future Insights," Abacus, Accounting Foundation, University of Sydney, vol. 56(1), pages 35-65, March.
  16. Oana Apostol & Salme Näsi, 2014. "Firm–Employee Relationships from a Social Responsibility Perspective: Developments from Communist Thinking to Market Ideology in Romania. A Mass Media Story," Journal of Business Ethics, Springer, vol. 119(3), pages 301-315, February.
  17. Kuo, Tsai Chi & Kremer, Gül E. Okudan & Phuong, Nguyen Thi & Hsu, Chia-Wei, 2016. "Motivations and barriers for corporate social responsibility reporting: Evidence from the airline industry," Journal of Air Transport Management, Elsevier, vol. 57(C), pages 184-195.
  18. Cho, Charles H. & Laine, Matias & Roberts, Robin W. & Rodrigue, Michelle, 2015. "Organized hypocrisy, organizational façades, and sustainability reporting," Accounting, Organizations and Society, Elsevier, vol. 40(C), pages 78-94.
  19. 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.
  20. Cuadrado Ballesteros, Beatriz & García Rubio, Raquel & Martínez Ferrero, Jennifer, 2015. "Efecto de la composición del consejo de administración en las prácticas de responsabilidad social corporativa," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 18(1), pages 20-31.
  21. Brown, Judy & Dillard, Jesse, 2013. "Agonizing over engagement: SEA and the “death of environmentalism” debates," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(1), pages 1-18.
  22. Stefania Veltri & Francesco De Luca & Ho‐Tan‐Phat Phan, 2020. "Do investors value companies' mandatory nonfinancial risk disclosure? An empirical analysis of the Italian context after the EU Directive," Business Strategy and the Environment, Wiley Blackwell, vol. 29(6), pages 2226-2237, September.
  23. Selena Aureli & Mara Del Baldo & Rosa Lombardi & Fabio Nappo, 2020. "Nonfinancial reporting regulation and challenges in sustainability disclosure and corporate governance practices," Business Strategy and the Environment, Wiley Blackwell, vol. 29(6), pages 2392-2403, September.
  24. Amanda Curry, 2019. "Across the great divide: a literature review of management accounting and operations management at the shop floor," Management Review Quarterly, Springer, vol. 69(1), pages 75-119, February.
  25. Mäkelä, Hannele, 2013. "On the ideological role of employee reporting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(4), pages 360-378.
  26. Nava Subramaniam & Monika Kansal & Shekar Babu, 2017. "Governance of Mandated Corporate Social Responsibility: Evidence from Indian Government-owned Firms," Journal of Business Ethics, Springer, vol. 143(3), pages 543-563, July.
  27. Duff, Angus, 2017. "Corporate social responsibility as a legitimacy maintenance strategy in the professional accountancy firm," The British Accounting Review, Elsevier, vol. 49(6), pages 513-531.
  28. Andrew, Jane & Baker, Max, 2020. "The radical potential of leaks in the shadow accounting project: The case of US oil interests in Nigeria," Accounting, Organizations and Society, Elsevier, vol. 82(C).
  29. Gabriel Rueda Delgado, 2011. "Contabilidad para la equidad y la inclusión social: propuestas para una investigación interdisciplinaria a largo plazo," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, June.
  30. Bauckloh, Michael Tobias & Klein, Christian & Pioch, Thomas & Schiemann, Frank, 2022. "Under pressure: The link between mandatory climate reporting and firms' carbon performance," CFR Working Papers 22-01, University of Cologne, Centre for Financial Research (CFR).
  31. Francesco Gangi & Jérôme Méric & Rémi Jardat & Lucia Michela Daniele, 2019. "Business for society," Post-Print hal-02382307, HAL.
  32. Osman, Mohamed & Gallhofer, Sonja & Haslam, Jim, 2021. "Contextualising and critically theorising corporate social responsibility reporting: Dynamics of the late Mubarak Era in Egypt," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 74(C).
  33. Kim, Oksana, 2016. "The IFRS Adoption Reform through the Lens of Neoinstitutionalism: The Case of the Russian Federation," The International Journal of Accounting, Elsevier, vol. 51(3), pages 345-362.
  34. Ali Meftah Gerged & Khaldoon Albitar & Lara Al‐Haddad, 2023. "Corporate environmental disclosure and earnings management—The moderating role of corporate governance structures," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 28(3), pages 2789-2810, July.
  35. Lely Kumalawati & Made Sudarma & Aulia Fuad Rahman & Syaiful Iqbal, 2023. "Implementation of Environmental Management Accounting and Energy Efficiency for Green Economy Achievements in the Textile Industry in Indonesia," International Journal of Energy Economics and Policy, Econjournals, vol. 13(2), pages 149-156, March.
  36. Chatzivgeri, Eleni & Chew, Lynsie & Crawford, Louise & Gordon, Martyn & Haslam, Jim, 2020. "Transparency and accountability for the global good? The UK’s implementation of EU law requiring country-by-country reporting of payments to governments by extractives," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 67.
  37. Semeen, Homaira & Islam, Muhammad Azizul, 2021. "Social impact disclosure and symbolic power: Evidence from UK fair trade organizations," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 79(C).
  38. Momin, Mahmood Ahmed & Parker, Lee D., 2013. "Motivations for corporate social responsibility reporting by MNC subsidiaries in an emerging country: The case of Bangladesh," The British Accounting Review, Elsevier, vol. 45(3), pages 215-228.
  39. Romilda Mazzotta & Giovanni Bronzetti & Stefania Veltri, 2020. "Are mandatory non‐financial disclosures credible? Evidence from Italian listed companies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(4), pages 1900-1913, July.
  40. Bravo, Francisco, 2016. "Forward-looking disclosure and corporate reputation as mechanisms to reduce stock return volatility," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 19(1), pages 122-131.
  41. Jennifer Martínez‐Ferrero & Isabel M. Garcia‐Sanchez & Beatriz Cuadrado‐Ballesteros, 2015. "Effect of Financial Reporting Quality on Sustainability Information Disclosure," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 22(1), pages 45-64, January.
  42. Roger L. Burritt & Stefan Schaltegger, 2010. "Sustainability accounting and reporting: fad or trend?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(7), pages 829-846, September.
  43. Kyriacou, Orthodoxia, 2016. "Accounting for images of ‘equality’ in digital space: Towards an exploration of the Greek Accounting Professional Institute," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 35(C), pages 35-57.
  44. Martínez Ferrero, Jennifer, 2014. "Consecuencias de las prácticas de sostenibilidad en el coste de capital y en la reputación corporativa," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 17(2), pages 153-162.
  45. Sikka, Prem, 2011. "Accounting for human rights: The challenge of globalization and foreign investment agreements," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(8), pages 811-827.
  46. María Consuelo Pucheta‐Martínez & Blanca López‐Zamora, 2018. "Engagement of directors representing institutional investors on environmental disclosure," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(6), pages 1108-1120, November.
  47. Yuan Ma & Qiang Zhang & Qiyue Yin & Bingcheng Wang, 2019. "The Influence of Top Managers on Environmental Information Disclosure: The Moderating Effect of Company’s Environmental Performance," IJERPH, MDPI, vol. 16(7), pages 1-15, April.
  48. Martins, Adelaide & Gomes, Delfina & Oliveira, Lídia & Caria, Ana & Parker, Lee, 2020. "Resistance strategies through the CEO communications in the media," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 71(C).
  49. Ren, Shenggang & He, Duojun & Yan, Ji & Zeng, Huixiang & Tan, Justin, 2022. "Environmental labeling certification and corporate environmental innovation: The moderating role of corporate ownership and local government intervention," Journal of Business Research, Elsevier, vol. 140(C), pages 556-571.
  50. Tafadzwa Mark Wasara & Fortune Ganda, 2019. "The Relationship between Corporate Sustainability Disclosure and Firm Financial Performance in Johannesburg Stock Exchange (JSE) Listed Mining Companies," Sustainability, MDPI, vol. 11(16), pages 1-23, August.
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