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Carol A Adams

Citations

Many of the citations below have been collected in an experimental project, CitEc, where a more detailed citation analysis can be found. These are citations from works listed in RePEc that could be analyzed mechanically. So far, only a minority of all works could be analyzed. See under "Corrections" how you can help improve the citation analysis.

Articles

  1. Carol A. Adams, 2020. "Sustainability Reporting and Value Creation," Social and Environmental Accountability Journal, Taylor & Francis Journals, vol. 40(3), pages 191-197, September.

    Cited by:

    1. Luk Luk Fuadah & Kencana Dewi & Mukhtaruddin Mukhtaruddin & Umi Kalsum & Anton Arisman, 2022. "The Relationship between Sustainability Reporting, E-Commerce, Firm Performance and Tax Avoidance with Organizational Culture as Moderating Variable in Small and Medium Enterprises in Palembang," Sustainability, MDPI, vol. 14(7), pages 1-17, March.

  2. Carol A. Adams & Carlos Larrinaga, 2019. "Progress: engaging with organisations in pursuit of improved sustainability accounting and performance," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 32(8), pages 2367-2394, June.

    Cited by:

    1. Miseldra Gil-Marín & Alejandro Vega-Muñoz & Nicolás Contreras-Barraza & Guido Salazar-Sepúlveda & Sandra Vera-Ruiz & Analia Verónica Losada, 2022. "Sustainability Accounting Studies: A Metasynthesis," Sustainability, MDPI, vol. 14(15), pages 1-15, August.
    2. Assunta Di Vaio & Sohail Hasan & Rosa Palladino & Rohail Hassan, 2023. "The transition towards circular economy and waste within accounting and accountability models: a systematic literature review and conceptual framework," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 25(1), pages 734-810, January.
    3. George, Sendirella & Brown, Judy & Dillard, Jesse, 2023. "Social movement activists’ conceptions of political action and counter-accounting through a critical dialogic accounting and accountability lens," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 91(C).
    4. Hammed Afolabi & Ronita Ram & Gunnar Rimmel, 2022. "Harmonization of Sustainability Reporting Regulation: Analysis of a Contested Arena," Sustainability, MDPI, vol. 14(9), pages 1-26, May.
    5. Chaminda Wijethilake & Bedanand Upadhaya, 2020. "Market drivers of sustainability and sustainability learning capabilities: The moderating role of sustainability control systems," Business Strategy and the Environment, Wiley Blackwell, vol. 29(6), pages 2297-2309, September.
    6. Correa, Carmen & Laine, Matias & Larrinaga, Carlos, 2023. "Taking the world seriously: Autonomy, reflexivity and engagement research in social and environmental accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 97(C).
    7. Pei‐Chi Kelly Hsiao & Charl de Villiers & Claire Horner & Hein Oosthuizen, 2022. "A review and synthesis of contemporary sustainability accounting research and the development of a research agenda," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(4), pages 4453-4483, December.
    8. Tanima, Farzana Aman & Brown, Judy & Dillard, Jesse, 2020. "Surfacing the political: Women’s empowerment, microfinance, critical dialogic accounting and accountability," Accounting, Organizations and Society, Elsevier, vol. 85(C).
    9. Matteo Molinari & Maria Pia Maraghini & Angelo Riccaboni, 2021. "Reporting di Sostenibilit? e Controllo Manageriale: L?esperienza di Edison S.p.A," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(2), pages 61-86.
    10. Rodrigue, Michelle & Romi, Andrea M., 2022. "Environmental escalations to social inequities: Some reflections on the tumultuous state of Gaia," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 82(C).

  3. Mohammad Imtiaz Ferdous & Carol A. Adams & Gordon Boyce, 2019. "Institutional drivers of environmental management accounting adoption in public sector water organisations," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 32(4), pages 984-1012, May.

    Cited by:

    1. Luluk Muhimatul Ifada & Romlah Jaffar, 2023. "Does Environmental Cost Expenditure Matter? Evidence from Selected Countries in the Asia-Pacific Region," Sustainability, MDPI, vol. 15(5), pages 1-16, February.
    2. Xiaofang Chen & P.R. Weerathunga & Mohammad Nurunnabi & K.M.M.C.B. Kulathunga & W.H.M.S. Samarathunga, 2020. "Influences of Behavioral Intention to Engage in Environmental Accounting Practices for Corporate Sustainability: Managerial Perspectives from a Developing Country," Sustainability, MDPI, vol. 12(13), pages 1-30, June.
    3. Jayasinghe, Kelum & Adhikari, Pawan & Soobaroyen, Teerooven & Wynne, Andy & Malagila, John & Abdurafiu, Noah, 2021. "Government accounting reforms in Sub-Saharan African countries and the selective ignorance of the epistemic community: A competing logics perspective," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 78(C).
    4. Guohua Qu & Yue Zhang & Kaichao Tan & Jiangtao Han & Weihua Qu, 2022. "Exploring Knowledge Domain and Emerging Trends in Climate Change and Environmental Audit: A Scientometric Review," IJERPH, MDPI, vol. 19(7), pages 1-22, March.
    5. Viktorija Varaniūtė & Ineta Žičkutė & Akvilė Žandaravičiūtė, 2022. "The Changing Role of Management Accounting in Product Development: Directions to Digitalization, Sustainability, and Circularity," Sustainability, MDPI, vol. 14(8), pages 1-17, April.
    6. Matteo Pozzoli & Raffaela Nastari & Sabrina Pisano & Marco Venuti, 2023. "How Circular Economy Disclosure Responds to Institutional Determinants Empirical Evidences in Non-Financial European Firms," Sustainability, MDPI, vol. 15(22), pages 1-20, November.
    7. Passetti, Emilio & Rinaldi, Leonardo, 2020. "Micro-processes of justification and critique in a water sustainability controversy: Examining the establishment of moral legitimacy through accounting," The British Accounting Review, Elsevier, vol. 52(3).
    8. Huibrecht Margaretha van der Poll, 2022. "The barriers and drivers of environmental management accounting practices' adoption in developed and developing countries for sustainable development," Sustainable Development, John Wiley & Sons, Ltd., vol. 30(5), pages 1222-1234, October.

  4. Carol A. Adams, 2018. "Debate: Integrated reporting and accounting for sustainable development across generations by universities," Public Money & Management, Taylor & Francis Journals, vol. 38(5), pages 332-334, July.

    Cited by:

    1. Sara Giovanna Mauro & Lino Cinquini & Elena Simonini & Andrea Tenucci, 2020. "Moving from Social and Sustainability Reporting to Integrated Reporting: Exploring the Potential of Italian Public-Funded Universities’ Reports," Sustainability, MDPI, vol. 12(8), pages 1-19, April.
    2. Stefano Marasca & Alessia D'Andrea & Eva Cerioni, 2024. "Disclosing the Health Value through Integrated Report: An Explorative Research," International Journal of Business and Management, Canadian Center of Science and Education, vol. 19(1), pages 128-128, February.
    3. Lodovico Gherardi & Anna Maria Linsalata & Enrico Deidda Gagliardo & Rebecca Levy Orelli, 2021. "Accountability and Reporting for Sustainability and Public Value: Challenges in the Public Sector," Sustainability, MDPI, vol. 13(3), pages 1-18, January.
    4. Peter Glavič, 2020. "Identifying Key Issues of Education for Sustainable Development," Sustainability, MDPI, vol. 12(16), pages 1-18, August.
    5. Abdulhakeem Raji & Abeer Hassan, 2021. "Sustainability and Stakeholder Awareness: A Case Study of a Scottish University," Sustainability, MDPI, vol. 13(8), pages 1-17, April.
    6. Giovanni Coran & Ugo Sostero, 2020. "Il bilancio degli atenei: schemi di analisi," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2020(3), pages 113-141.
    7. Natalia Aversano & Giuseppe Nicolò & Giuseppe Sannino & Paolo Tartaglia Polcini, 2022. "Corporate Social Responsibility, Stakeholder Engagement, and Universities," Administrative Sciences, MDPI, vol. 12(3), pages 1-6, July.
    8. Job Boahen & Dr. Ephraim Awinbugri Armstrong, 2021. "Awareness of Integrated Reporting in Ghana :A Case Study at Asante Akim Central Municipality," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 5(12), pages 430-436, December.
    9. Cristina Alexandrina Stefanescu, 2021. "Sustainability Reporting in the Public Realm—Trends and Patterns in Knowledge Development," Sustainability, MDPI, vol. 13(8), pages 1-23, April.
    10. Mahalaxmi Adhikariparajuli & Abeer Hassan & Mary Fletcher, 2021. "Integrated Reporting Implementation and Core Activities Disclosure in UK Higher Education Institutions," Administrative Sciences, MDPI, vol. 11(3), pages 1-26, August.
    11. Leyla Yılmaz Fındık & Şefika Şule Erçetin, 2023. "How Do Universities in Türkiye Integrate Sustainable Development Goals into Their Strategies?," Sustainability, MDPI, vol. 15(24), pages 1-16, December.

  5. Venkateshwaran Narayanan & Carol A. Adams, 2017. "Transformative change towards sustainability: the interaction between organisational discourses and organisational practices," Accounting and Business Research, Taylor & Francis Journals, vol. 47(3), pages 344-368, April.

    Cited by:

    1. Syed Awais Ahmad Tipu, 2022. "Organizational change for environmental, social, and financial sustainability: A systematic literature review," Review of Managerial Science, Springer, vol. 16(6), pages 1697-1742, August.
    2. Valeria Vannoni & Federica Palazzi & Annalisa Sentuti & Francesca Sgrò, 2024. "The Role of the Management Control System in Supporting ESG-Focused Transformation in Financial Intermediaries: A Case Study of an Italian Bank," International Journal of Economics and Finance, Canadian Center of Science and Education, vol. 16(1), pages 1-22, January.
    3. Adams, Carol A. & Abhayawansa, Subhash, 2022. "Connecting the COVID-19 pandemic, environmental, social and governance (ESG) investing and calls for ‘harmonisation’ of sustainability reporting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 82(C).
    4. Narayanan, Venkateshwaran & Baird, Kevin & Tay, Richard, 2021. "Investment decisions: The trade-off between economic and environmental objectives," The British Accounting Review, Elsevier, vol. 53(3).
    5. Susanne Arvidsson & John Dumay, 2022. "Corporate ESG reporting quantity, quality and performance: Where to now for environmental policy and practice?," Business Strategy and the Environment, Wiley Blackwell, vol. 31(3), pages 1091-1110, March.

  6. Carol A. Adams, 2017. "Conceptualising the contemporary corporate value creation process," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 30(4), pages 906-931, May.

    Cited by:

    1. Dimes, Ruth & de Villiers, Charl, 2024. "Hallmarks of Integrated Thinking," The British Accounting Review, Elsevier, vol. 56(1).
    2. Alina Almã?an & Cristina Circa & Mãdãlina Dumitru & Raluca Gina Gu?e & Drago? Marian Mangiuc, 2019. "Effects of Integrated Reporting on Corporate Disclosure Practices regarding the Capitals and Performance," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 21(52), pages 572-572, August.
    3. Gallucci, Carmen & Santulli, Rosalia & Lagasio, Valentina, 2022. "The conceptualization of environmental, social and governance risks in portfolio studies A systematic literature review," Socio-Economic Planning Sciences, Elsevier, vol. 84(C).
    4. Elsa Diez-Busto & Lidia Sanchez-Ruiz & Ana Fernandez-Laviada, 2021. "The B Corp Movement: A Systematic Literature Review," Sustainability, MDPI, vol. 13(5), pages 1-17, February.
    5. Jonathan Taglialatela & Kevin Pirazzi Maffiola & Roberto Barontini & Francesco Testa, 2023. "Board of Directors' characteristics and environmental SDGs adoption: an international study," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(5), pages 2490-2506, September.
    6. Merello, Paloma & Barberá, Antonio & la Poza, Elena De, 2022. "Is the sustainability profile of FinTech companies a key driver of their value?," Technological Forecasting and Social Change, Elsevier, vol. 174(C).
    7. Lodovico Gherardi & Anna Maria Linsalata & Enrico Deidda Gagliardo & Rebecca Levy Orelli, 2021. "Accountability and Reporting for Sustainability and Public Value: Challenges in the Public Sector," Sustainability, MDPI, vol. 13(3), pages 1-18, January.
    8. Khan, Muhammad Arif, 2022. "ESG disclosure and Firm performance: A bibliometric and meta analysis," Research in International Business and Finance, Elsevier, vol. 61(C).
    9. Stefano Marasca & Lucia Montanini & Alessia D'Andrea & Eva Cerioni, 2020. "The how and why of integrated reporting in a public health care organization: The stakeholders' perspective," Business Strategy and the Environment, Wiley Blackwell, vol. 29(4), pages 1714-1722, May.
    10. Hammed Afolabi & Ronita Ram & Gunnar Rimmel, 2022. "Harmonization of Sustainability Reporting Regulation: Analysis of a Contested Arena," Sustainability, MDPI, vol. 14(9), pages 1-26, May.
    11. Lafont, Juan & Ruiz, Felipe & Gil-Gómez, Hermenegildo & Oltra-Badenes, Raul, 2020. "Value creation in listed companies: A bibliometric approach," Journal of Business Research, Elsevier, vol. 115(C), pages 428-434.
    12. Marco Gatti & Maria Serena Chiucchi & Marco Montemari, 2018. "Management Control Systems and Integrated Reporting: Which Relationships? The Case of the Azienda Ospedaliero Universitaria Ospedali Riuniti Ancona," International Journal of Business and Management, Canadian Center of Science and Education, vol. 13(9), pages 169-169, August.
    13. Michele Galeotti & Rosa Lombardi & Salvatore Principale & Alessandro Sura, 2023. "Aligning Integrated Data Management with Corporate Reporting: The role of sustainability reporting," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2023(2 Suppl.), pages 65-81.
    14. Battaglia Massimo & Gragnani Patrizia & Annesi Nora, 2020. "Moving Businesses toward Sustainable Development Goals (SDGs): Evidence from an Italian “Benefit-For-Nature” Corporation," Entrepreneurship Research Journal, De Gruyter, vol. 10(4), pages 1-36, October.
    15. Thomas, Antonio & Scandurra, Giuseppe, 2023. "The transition toward sustainability of airport operators. Evidence from Italy," Journal of Air Transport Management, Elsevier, vol. 112(C).
    16. Meijie Du & Xiaoyu Qu, 2024. "Is Digital Transformation a Burden or a Help? From the Perspective of Enterprise Sustainable Development," Sustainability, MDPI, vol. 16(3), pages 1-16, January.
    17. Antonio Corvino & Federica Doni & Silvio Bianchi Martini, 2020. "Corporate Governance, Integrated Reporting and Environmental Disclosure: Evidence from the South African Context," Sustainability, MDPI, vol. 12(12), pages 1-19, June.
    18. Linda Kannenberg & Philipp Schreck, 2019. "Integrated reporting: boon or bane? A review of empirical research on its determinants and implications," Journal of Business Economics, Springer, vol. 89(5), pages 515-567, July.
    19. Syaiful Hifni, 2023. "The Five Reporting Bottom Lines, Implementation of Integrated Reporting Towards Sustainable Development Management Accountability ," GATR Journals afr228, Global Academy of Training and Research (GATR) Enterprise.
    20. Amir Hossain & Sudipta Bose & Abul Shamsuddin, 2023. "Diffusion of integrated reporting, insights and potential avenues for future research," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(2), pages 2503-2555, June.
    21. McLaren, Josie & Appleyard, Tony, 2022. "Social movements, identity and disruption in organizational fields: Accounting for farm animal welfare," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 84(C).
    22. Kelli Juliane Favato & Marguit Neumann & Simone Leticia Raimundini Sanches & Manuel Castelo Branco & Daniel Ramos Nogueira, 2021. "Integrated Thinking and Reporting Process: Sensemaking of Internal Actors in the Case of Itaú Unibanco," JRFM, MDPI, vol. 14(6), pages 1-16, June.
    23. Silvana Signori & Leire San-Jose & Jose Luis Retolaza & Gianfranco Rusconi, 2021. "Stakeholder Value Creation: Comparing ESG and Value Added in European Companies," Sustainability, MDPI, vol. 13(3), pages 1-16, January.
    24. Luis Fonseca & Vitor Silva & José Carlos Sá & Vanda Lima & Gilberto Santos & Rui Silva, 2022. "B Corp versus ISO 9001 and 14001 certifications: Aligned, or alternative paths, towards sustainable development?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(3), pages 496-508, May.
    25. Nuradhi Kalpani Jayasiri & Sriyalatha Kumarasinghe & Rakesh Pandey, 2023. "12 years of integrated reporting: A review of research," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(2), pages 2187-2243, June.
    26. Roslender, Robin & Nielsen, Christian, 2021. "Accounting for the value expectations of customers: Re-imagining the Integrated Reporting initiative," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 81(C).
    27. Mahalaxmi Adhikariparajuli & Abeer Hassan & Mary Fletcher, 2021. "Integrated Reporting Implementation and Core Activities Disclosure in UK Higher Education Institutions," Administrative Sciences, MDPI, vol. 11(3), pages 1-26, August.
    28. Adelaide Martins & Manuel Castelo Branco & Pedro Novo Melo & Carolina Machado, 2022. "Sustainability in Small and Medium-Sized Enterprises: A Systematic Literature Review and Future Research Agenda," Sustainability, MDPI, vol. 14(11), pages 1-26, May.
    29. Chiara Mio & Silvia Panfilo & Benedetta Blundo, 2020. "Sustainable development goals and the strategic role of business: A systematic literature review," Business Strategy and the Environment, Wiley Blackwell, vol. 29(8), pages 3220-3245, December.
    30. Susanne Arvidsson & John Dumay, 2022. "Corporate ESG reporting quantity, quality and performance: Where to now for environmental policy and practice?," Business Strategy and the Environment, Wiley Blackwell, vol. 31(3), pages 1091-1110, March.
    31. Cabral, Natália Gomes Cavalcante & Gohr, Cláudia Fabiana, 2023. "Sustainable value creation in sharing economy: Conceptual framework proposition and application in Brazilian offline communities," Technological Forecasting and Social Change, Elsevier, vol. 186(PA).
    32. Giuseppe Scandurra & Antonio Thomas, 2023. "The SDGs and Non-Financial Disclosures of Energy Companies: The Italian Experience," Sustainability, MDPI, vol. 15(17), pages 1-17, August.
    33. Stefan Bezuidenhout & Charl de Villiers & Ruth Dimes, 2023. "How management control systems can enable, constrain, and embed integrated reporting," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(4), pages 4251-4273, December.

  7. Suzanne Young & Swati Nagpal & Carol A. Adams, 2016. "Sustainable Procurement in Australian and UK Universities," Public Management Review, Taylor & Francis Journals, vol. 18(7), pages 993-1016, August.

    Cited by:

    1. Kannan, Devika, 2021. "Sustainable procurement drivers for extended multi-tier context: A multi-theoretical perspective in the Danish supply chain," Transportation Research Part E: Logistics and Transportation Review, Elsevier, vol. 146(C).
    2. Ionela Corina Chersan & Valentin Florentin Dumitru & Cãtãlina Gorgan & Vasile Gorgan, 2020. "Green Public Procurement in the Academic Literature," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 22(53), pages 1-82, February.
    3. Anna Pamula & Zbigniew Gontar & Beata Gontar & Tetiana Fesenko, 2023. "Latent Dirichlet Allocation in Public Procurement Documents Analysis for Determining Energy Efficiency Issues in Construction Works at Polish Universities," Energies, MDPI, vol. 16(12), pages 1-23, June.
    4. Waluyo, Budi, 2018. "Balancing financial autonomy and control in agencification: issues emerging from the Indonesian higher education (Otonomi dan pengendalian keuangan pada Badan Layanan Umum sektor pendidikan)," INA-Rxiv x2vm4, Center for Open Science.

  8. Ken McPhail & Carol A Adams, 2016. "Corporate respect for human rights: meaning, scope, and the shifting order of discourse," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 29(4), pages 650-678, May.

    Cited by:

    1. Obara, Louise J. & Peattie, Ken, 2018. "Bridging the great divide? Making sense of the human rights-CSR relationship in UK multinational companies," Journal of World Business, Elsevier, vol. 53(6), pages 781-793.
    2. Albertina Paula Monteiro & Isabel-María García-Sánchez & Beatriz Aibar-Guzmán, 2022. "Labour Practice, Decent Work and Human Rights Performance and Reporting: The Impact of Women Managers," Journal of Business Ethics, Springer, vol. 180(2), pages 523-542, October.
    3. 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.
    4. Idemudia, Uwafiokun & Tuokuu, Francis Xavier D. & Essah, Marcellinus, 2022. "The extractive industry and human rights in Africa: Lessons from the past and future directions," Resources Policy, Elsevier, vol. 78(C).
    5. William D. Brink & Karen De Meyst & Tim V. Eaton, 2022. "The Impact of Human Rights Reporting and Presentation Formats on Non-Professional Investors’ Perceptions and Intentions to Invest," Sustainability, MDPI, vol. 14(4), pages 1-25, February.
    6. Albertina Paula Monteiro & Beatriz Aibar-Guzmán & María Garrido-Ruso & Cristina Aibar-Guzmán, 2021. "Employee-Related Disclosure: A Bibliometric Review," Sustainability, MDPI, vol. 13(10), pages 1-38, May.
    7. Sarah Tiba & Frank J. van Rijnsoever & Marko P. Hekkert, 2019. "Firms with benefits: A systematic review of responsible entrepreneurship and corporate social responsibility literature," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(2), pages 265-284, March.

  9. Adams, Carol A., 2015. "The International Integrated Reporting Council: A call to action," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 27(C), pages 23-28.

    Cited by:

    1. Dimes, Ruth & de Villiers, Charl, 2024. "Hallmarks of Integrated Thinking," The British Accounting Review, Elsevier, vol. 56(1).
    2. de Villiers, Charl & Sharma, Umesh, 2020. "A critical reflection on the future of financial, intellectual capital, sustainability and integrated reporting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 70(C).
    3. Roberto Aprile & David Alexander & Federica Doni, 2023. "Enhancing the materiality principle in integrated reporting by adopting the General Systems Theory," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(5), pages 2219-2233, September.
    4. Bianca Raluca Baditoiu & Roxana Ioan & Valentin Partenie Munteanu & Alexandru Buglea, 2023. "Investors’ reactions on the publication of integrated reports. Evidence from European stock markets," E&M Economics and Management, Technical University of Liberec, Faculty of Economics, vol. 26(2), pages 158-171, June.
    5. Sara Trucco & Maria Chiara Demartini & Valentina Beretta, 2021. "The reporting of sustainable development goals: is the integrated approach the missing link?," SN Business & Economics, Springer, vol. 1(2), pages 1-13, February.
    6. Suzila Mohamed Yusof, 2018. "Social Environmental Disclosure Between Gri-Sustainability Reporting and IIRC – Integrated Reporting Among European Companies," International Business Research, Canadian Center of Science and Education, vol. 11(6), pages 185-198, June.
    7. Tweedie, Dale, 2024. "Inclusive capitalism as accounting ideology: The case of integrated reporting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 98(C).
    8. Laura Girella & Paola Dameri, 2019. "Putting integrated reporting where it was not: The case of the not-for-profit sector," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2019(2), pages 111-140.
    9. Hasan Mahmoud Al-Shatnawi & Ahmad Adnan Abo Al-Haija, 2018. "The Effect of Information Content of Integrated Business Reports on the Credit Decision Making at Jordanian Commercial Banks," International Business Research, Canadian Center of Science and Education, vol. 11(6), pages 226-242, June.
    10. Pavlopoulos, Athanasios & Magnis, Chris & Iatridis, George Emmanuel, 2017. "Integrated reporting: Is it the last piece of the accounting disclosure puzzle?," Journal of Multinational Financial Management, Elsevier, vol. 41(C), pages 23-46.
    11. Maria Albertina Barreiro Rodrigues & Ana Isabel Morais, 2021. "How to Challenge University Students to Work on Integrated Reporting and Integrated Reporting Assurance," Sustainability, MDPI, vol. 13(19), pages 1-19, September.
    12. Genevé Richard & Elza Odendaal, 2020. "Integrated reporting assurance practices—a study of South African firms," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 17(4), pages 245-266, December.
    13. Daniel Reimsbach & Geert Braam, 2023. "Creating social and environmental value through integrated thinking: International evidence," Business Strategy and the Environment, Wiley Blackwell, vol. 32(1), pages 304-320, January.
    14. Pavlopoulos, Athanasios & Magnis, Chris & Iatridis, George Emmanuel, 2019. "Integrated reporting: An accounting disclosure tool for high quality financial reporting," Research in International Business and Finance, Elsevier, vol. 49(C), pages 13-40.
    15. Federico Barnabè & Sarfraz Nazir, 2022. "Conceptualizing and enabling circular economy through integrated thinking," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(2), pages 448-468, March.
    16. Chris A. Kelsall, 2020. "Ecological Management Accounting—Taking into Account Sustainability, Does Accounting Have Far to Travel?," Sustainability, MDPI, vol. 12(21), pages 1-20, October.
    17. Varaidzo Denhere, 2022. "The COVID-19 pandemic disclosure: A case of the banking sector in an African developing economy," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 11(2), pages 336-347, March.
    18. Madalina Dumitru & Raluca Gina Guse & Liliana Feleaga & Dragos Marian Mangiuc, 2015. "Marketing Communications of Value Creation in Sustainable Organizations. The Practice of Integrated Reports," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 17(40), pages 955-955, August.
    19. Maria Serena Chiucchi & Marco Montemari & Marco Gatti, 2018. "The Influence of Integrated Reporting on Management Control Systems: A Case Study," International Journal of Business and Management, Canadian Center of Science and Education, vol. 13(7), pages 1-19, June.
    20. Lodovico Gherardi & Anna Maria Linsalata & Enrico Deidda Gagliardo & Rebecca Levy Orelli, 2021. "Accountability and Reporting for Sustainability and Public Value: Challenges in the Public Sector," Sustainability, MDPI, vol. 13(3), pages 1-18, January.
    21. Muslichah Muslichah & Wiyarni Wiyarni & Enggar Nursasi, 2019. "The effect of Knowledge, Perceived Usefulness and Social Norms on Intention to Prepare Integrated Reporting in SMEs," International Journal of Business and Social Research, LAR Center Press, vol. 9(4), pages 13-25, April.
    22. Petra F. A. Dilling & Sinan Caykoylu, 2019. "Determinants of Companies that Disclose High-Quality Integrated Reports," Sustainability, MDPI, vol. 11(13), pages 1-31, July.
    23. Maria Cleofe Giorgino & Federico Barnabè & Martin Kunc, 2020. "Integrating qualitative system dynamics with accounting practices: The case of integrated reporting and resource mapping," Systems Research and Behavioral Science, Wiley Blackwell, vol. 37(1), pages 97-118, January.
    24. Hammed Afolabi & Ronita Ram & Gunnar Rimmel, 2022. "Harmonization of Sustainability Reporting Regulation: Analysis of a Contested Arena," Sustainability, MDPI, vol. 14(9), pages 1-26, May.
    25. Boguslawa Bek-Gaik & Anna Surowiec, 2023. "The Value Creation Model in Integrated Reporting: Evidence from Poland," European Research Studies Journal, European Research Studies Journal, vol. 0(3), pages 23-60.
    26. Maurizio Cisi & Francesca Alice Centrone & Laura Corazza, 2020. "Does the Integrated Reporting?s definition of human capital fit with the HR manager?s perspective?," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2020(2), pages 5-32.
    27. Malak Bou Diab & Vera Bou Diab & Mouhammad Ali Saleh, 2021. "The Challenges Facing Businesses In Lebanon In Adopting And Applying Integrated Reporting," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 1, pages 255-264, February.
    28. Valentina Minutiello & Patrizia Tettamanzi, 2022. "The quality of nonfinancial voluntary disclosure: A systematic literature network analysis on sustainability reporting and integrated reporting," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(1), pages 1-18, January.
    29. Trébucq, Stéphane & Magnaghi, Elisabetta, 2017. "Using the EFQM excellence model for integrated reporting: A qualitative exploration and evaluation," Research in International Business and Finance, Elsevier, vol. 42(C), pages 522-531.
    30. Kar Shun Wong & Azlan Amran & Ei Yet Chu, 2023. "Institutional antecedents of integrated reporting quality: The moderating role of board independence," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(2), pages 621-640, March.
    31. Diana ARMEAN & Ana Alexandra GORA, 2017. "Integrated Reporting €“ A New Paradigm Of Corporate Sustainability Reporting," Business Excellence and Management, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 7(1), pages 45-65, March.
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    34. Salaheldin Hamad & Muhammad Umar Draz & Fong-Woon Lai, 2020. "The Impact of Corporate Governance and Sustainability Reporting on Integrated Reporting: A Conceptual Framework," SAGE Open, , vol. 10(2), pages 21582440209, June.
    35. Marco Taliento & Christian Favino & Antonio Netti, 2019. "Impact of Environmental, Social, and Governance Information on Economic Performance: Evidence of a Corporate ‘Sustainability Advantage’ from Europe," Sustainability, MDPI, vol. 11(6), pages 1-26, March.
    36. Herenia Gutiérrez-Ponce & Julian Chamizo-González & Nuria Arimany-Serrat, 2022. "Disclosure of Environmental, Social, and Corporate Governance Information by Spanish Companies: A Compliance Analysis," Sustainability, MDPI, vol. 14(6), pages 1-19, March.
    37. Niccol? Comerio & Patrizia Tettamanzi, 2019. "Systematic literature network analysis in accounting: A first application on integrated reporting research," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2019(2), pages 73-95.
    38. Antonio Corvino & Federica Doni & Silvio Bianchi Martini, 2020. "Corporate Governance, Integrated Reporting and Environmental Disclosure: Evidence from the South African Context," Sustainability, MDPI, vol. 12(12), pages 1-19, June.
    39. Diogenis Baboukardos & Musa Mangena & Abdullahi Ishola, 2021. "Integrated thinking and sustainability reporting assurance: International evidence," Business Strategy and the Environment, Wiley Blackwell, vol. 30(4), pages 1580-1597, May.
    40. Burcu Demirel & Ibrahim Erol, 2016. "Investigation of Integrated Reporting As a New Approach of Corporate Reporting," International Journal of Business and Social Research, LAR Center Press, vol. 6(10), pages 32-46, October.
    41. Filippo Vitolla & Nicola Raimo & Michele Rubino, 2020. "Gli effetti della cultura nazionale sulla qualit? della disclosure del capitale intellettuale nel contesto dell?Integrated Reporting," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2020(1), pages 137-160.
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    47. Serena Santis & Michela Bianchi, 2021. "Disclosing Information on Financial and Non-Financial Capitals in the Integrated Report: An Empirical Analysis of Financial Industry," International Journal of Business and Management, Canadian Center of Science and Education, vol. 15(11), pages 1-62, July.
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    53. Adams, Carol A. & Potter, Brad & Singh, Prakash J. & York, Jodi, 2016. "Exploring the implications of integrated reporting for social investment (disclosures)," The British Accounting Review, Elsevier, vol. 48(3), pages 283-296.
    54. Elisabeth Albertini, 2019. "Integrated reporting: an exploratory study of French companies," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 23(2), pages 513-535, June.
    55. Mohammed S. Y. Omran & Mohammad A. A. Zaid & Aladdin Dwekat, 2021. "The relationship between integrated reporting and corporate environmental performance: A green trial," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(1), pages 427-445, January.
    56. Mähönen Jukka, 2020. "Integrated Reporting and Sustainable Corporate Governance from European Perspective," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 10(2), pages 1-40, July.
    57. Ferran Curtó-Pagès & Enrique Ortega-Rivera & Marc Castellón-Durán & Eva Jané-Llopis, 2021. "Coming in from the Cold: A Longitudinal Analysis of SDG Reporting Practices by Spanish Listed Companies Since the Approval of the 2030 Agenda," Sustainability, MDPI, vol. 13(3), pages 1-27, January.
    58. Amir Hossain & Sudipta Bose & Abul Shamsuddin, 2023. "Diffusion of integrated reporting, insights and potential avenues for future research," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(2), pages 2503-2555, June.
    59. Filippo Vitolla & Nicola Raimo & Michele Rubino, 2019. "Appreciations, criticisms, determinants, and effects of integrated reporting: A systematic literature review," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(2), pages 518-528, March.
    60. Gloria Fiorani & Chiara Di Gerio, 2022. "Reporting University Performance through the Sustainable Development Goals of the 2030 Agenda: Lessons Learned from Italian Case Study," Sustainability, MDPI, vol. 14(15), pages 1-19, July.
    61. ABM Fazle Rahi & Jeaneth Johansson & Arne Fagerström & Marita Blomkvist, 2022. "Sustainability Reporting and Management Control System: A Structured Literature Review," JRFM, MDPI, vol. 15(12), pages 1-31, November.
    62. Ahmet Akbas & Ali Coskun & Sebahattin Demirkan & Osman Karamustafa, 2021. "Internal Change Mechanism of Integrated Reporting: A Field Study," Sustainability, MDPI, vol. 13(23), pages 1-17, December.
    63. Kelli Juliane Favato & Marguit Neumann & Simone Leticia Raimundini Sanches & Manuel Castelo Branco & Daniel Ramos Nogueira, 2021. "Integrated Thinking and Reporting Process: Sensemaking of Internal Actors in the Case of Itaú Unibanco," JRFM, MDPI, vol. 14(6), pages 1-16, June.
    64. Chiara Mio & Marco Fasan & Antonio Costantini, 2020. "Materiality in integrated and sustainability reporting: A paradigm shift?," Business Strategy and the Environment, Wiley Blackwell, vol. 29(1), pages 306-320, January.
    65. Federico Barnabè & Maria Cleofe Giorgino & Martin Kunc, 2019. "Visualizing and managing value creation through integrated reporting practices: a dynamic resource-based perspective," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 23(2), pages 537-575, June.
    66. José Navarrete-Oyarce & Juan Alejandro Gallegos & Hugo Moraga-Flores & José Luis Gallizo, 2021. "Integrated Reporting as an Academic Research Concept in the Area of Business," Sustainability, MDPI, vol. 13(14), pages 1-16, July.
    67. Nuradhi Kalpani Jayasiri & Sriyalatha Kumarasinghe & Rakesh Pandey, 2023. "12 years of integrated reporting: A review of research," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(2), pages 2187-2243, June.
    68. Roslender, Robin & Nielsen, Christian, 2021. "Accounting for the value expectations of customers: Re-imagining the Integrated Reporting initiative," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 81(C).
    69. Dale Tweedie & Christian Nielsen & Nonna Martinov‐Bennie, 2018. "The Business Model in Integrated Reporting: Evaluating Concept and Application," Australian Accounting Review, CPA Australia, vol. 28(3), pages 405-420, September.
    70. Arie Pratama & Winwin Yadiati & Nanny Dewi Tanzil & Jadi Suprijadi, 2021. "Integrated Reporting in Southeast Asia: Does Value Creation Work?," Academic Journal of Interdisciplinary Studies, Richtmann Publishing Ltd, vol. 10, September.
    71. Tweedie, Dale, 2018. "After Habermas: Applying Axel Honneth’s critical theory in accounting research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 57(C), pages 39-55.
    72. Maria Aluchna & Nazim Hussain & Maria Roszkowska-Menkes, 2019. "Integrated Reporting Narratives: The Case of an Industry Leader," Sustainability, MDPI, vol. 11(4), pages 1-16, February.
    73. Maria-Gabriella Baldarelli & Antonietta Cosentino & Mara Del Baldo & Angela Magistro, 2021. "Theory of the Firm and Integrated Reporting Model: First Essay from NIBR Guidelines for SMES in Italy," International Journal of Business and Management, Canadian Center of Science and Education, vol. 15(6), pages 1-84, July.
    74. Genevé Richard & Elza Odendaal, 2021. "Credibility-enhancing mechanisms, other than external assurance, in integrated reporting," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 25(1), pages 61-93, March.
    75. Hamzeh Al Amosh & Noorhayati Mansor, 2021. "Disclosure of integrated reporting elements by industrial companies: evidence from Jordan," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 25(1), pages 121-145, March.
    76. Busco, Cristiano & Malafronte, Irma & Pereira, John & Starita, Maria Grazia, 2019. "The determinants of companies’ levels of integration: Does one size fit all?," The British Accounting Review, Elsevier, vol. 51(3), pages 277-298.
    77. Riccardo Santoni, 2023. "Integrated Reporting come sistema manageriale per raggiungere obiettivi di sviluppo sostenibile: una verifica empirica," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2023(1), pages 43-68.
    78. Silvia Romero & Silvia Ruiz & Belen Fernandez‐Feijoo, 2019. "Sustainability reporting and stakeholder engagement in Spain: Different instruments, different quality," Business Strategy and the Environment, Wiley Blackwell, vol. 28(1), pages 221-232, January.
    79. Parfitt, Claire, 2024. "A foundation for ‘ethical capital’: The Sustainability Accounting Standards Board and Integrated Reporting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 98(C).
    80. Jukka Mähönen, 2020. "Comprehensive Approach to Relevant and Reliable Reporting in Europe: A Dream Impossible?," Sustainability, MDPI, vol. 12(13), pages 1-38, June.
    81. Vitolla, Filippo & Raimo, Nicola & Rubino, Michele, 2019. "Intellectual Capital Disclosure and Firm Performance: An Empirical Analysis Through Integrated Reporting," 7th International OFEL Conference on Governance, Management and Entrepreneurship: Embracing Diversity in Organisations (Dubrovnik, 2019), in: 7th International OFEL Conference on Governance, Management and Entrepreneurship: Embracing Diversity in Organisations. April 5th - 6th, 2019, Dubrovn, pages 245-255, Governance Research and Development Centre (CIRU), Zagreb.
    82. 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).
    83. Pappu Kumar Dey, 2020. "Value relevance of integrated reporting: a study of the Bangladesh banking sector," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 17(4), pages 195-207, December.
    84. Alexander, David & Blum, Véronique, 2016. "Ecological economics: A Luhmannian analysis of integrated reporting," Ecological Economics, Elsevier, vol. 129(C), pages 241-251.
    85. Caterina Cavicchi & Chiara Oppi & Emidia Vagnoni, 2019. "On the feasibility of integrated reporting in healthcare: a context analysis starting from a management commentary," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 23(2), pages 345-371, June.
    86. Elisabeth Albertini, 2018. "Integrated reporting in France: a failure of reducing the information asymmetries about sustainability," Post-Print hal-02148574, HAL.
    87. Charl de Villiers & Elmar R. Venter & Pei†Chi Kelly Hsiao, 2017. "Integrated reporting: background, measurement issues, approaches and an agenda for future research," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 57(4), pages 937-959, December.
    88. Burcu Demirel & Ibrahim Erol, 2016. "Investigation of Integrated Reporting As a New Approach of Corporate Reporting," International Journal of Business and Social Research, MIR Center for Socio-Economic Research, vol. 6(10), pages 32-46, October.
    89. Francesca Francioli & Alessandra Lardo & Raffaele Fiume, 2023. "Dialogue with standard setters. The creation of the International Sustainability Standards Board: Evidence from the steps undertaken by the IFRS Foundation for Sustainability Reporting," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2023(2), pages 123-136.
    90. Chaidali, Panagioula (Penny) & Jones, Michael John, 2017. "It’s a matter of trust: Exploring the perceptions of Integrated Reporting preparers," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 48(C), pages 1-20.
    91. Alexander Landau & Janina Rochell & Christian Klein & Bernhard Zwergel, 2020. "Integrated reporting of environmental, social, and governance and financial data: Does the market value integrated reports?," Business Strategy and the Environment, Wiley Blackwell, vol. 29(4), pages 1750-1763, May.
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    93. Jannik Gerwanski, 2020. "Does it pay off? Integrated reporting and cost of debt: European evidence," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(5), pages 2299-2319, September.
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  10. Sarah J. Williams & Carol A. Adams, 2013. "Moral accounting? Employee disclosures from a stakeholder accountability perspective," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 26(3), pages 449-495, March.

    Cited by:

    1. Shane M. Dixon & Cory Searcy & W. Patrick Neumann, 2019. "Reporting within the Corridor of Conformance: Managerial Perspectives on Work Environment Disclosures in Corporate Social Responsibility Reporting," Sustainability, MDPI, vol. 11(14), pages 1-20, July.
    2. Ana Petrina Păun & Codruța Cornelia Dura & Sorin Mihăilescu & Roland Iosif Moraru & Claudia Adriana Isac, 2020. "OHS Disclosures Within Non-Financial Reports: The Romanian Case," Sustainability, MDPI, vol. 12(5), pages 1-28, March.
    3. Stefanos Fotiadis & Konstantinos I. Evangelinos & Foteini Konstantakopoulou & Ioannis E. Nikolaou, 2023. "Assessing CSR Reports of Top UK Construction Companies: The Case of Occupational Health and Safety Disclosures," Sustainability, MDPI, vol. 15(8), pages 1-32, April.
    4. Konstantinos Evangelinos & Stefanos Fotiadis & Antonis Skouloudis & Nadeem Khan & Foteini Konstandakopoulou & Ioannis Nikolaou & Shaun Lundy, 2018. "Occupational health and safety disclosures in sustainability reports: An overview of trends among corporate leaders," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(5), pages 961-970, September.
    5. Fascia, Michael & fascia, sonny, 2019. "Creativity as a Competitive Entrepreneurial Enabler," OSF Preprints wqtvh, Center for Open Science.
    6. Diego Monferrer & José Ramón Segarra & Marta Estrada & Miguel Ángel Moliner, 2019. "Service Quality and Customer Loyalty in a Post-Crisis Context. Prediction-Oriented Modeling to Enhance the Particular Importance of a Social and Sustainable Approach," Sustainability, MDPI, vol. 11(18), pages 1-27, September.
    7. Adams, Carol A., 2015. "The International Integrated Reporting Council: A call to action," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 27(C), pages 23-28.
    8. Pamela Kent & Robyn McCormack & Tamara Zunker, 2021. "Employee disclosures in the grocery industry before the COVID‐19 pandemic," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(3), pages 4833-4858, September.
    9. 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.
    10. Pamela Kent & Tamara Zunker, 2017. "A stakeholder analysis of employee disclosures in annual reports," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 57(2), pages 533-563, June.
    11. Johari, Razana Juhaida & Alam, Md. Mahmudul & Said, Jamaliah, 2021. "Empirical Assessment on Factors Contributing to Integrity Practices of Malaysian Public Sector Officers," OSF Preprints wt52r, Center for Open Science.
    12. Renata Blanc & Charles H. Cho & Joanne Sopt & Manuel Castelo Branco, 2019. "Disclosure Responses to a Corruption Scandal: The Case of Siemens AG," Journal of Business Ethics, Springer, vol. 156(2), pages 545-561, May.
    13. Albertina Paula Monteiro & Beatriz Aibar-Guzmán & María Garrido-Ruso & Cristina Aibar-Guzmán, 2021. "Employee-Related Disclosure: A Bibliometric Review," Sustainability, MDPI, vol. 13(10), pages 1-38, May.
    14. Irene M. Herremans & Jamal A. Nazari & Fereshteh Mahmoudian, 2016. "Stakeholder Relationships, Engagement, and Sustainability Reporting," Journal of Business Ethics, Springer, vol. 138(3), pages 417-435, October.

  11. Carol A. Adams & Glen Whelan, 2009. "Conceptualising future change in corporate sustainability reporting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(1), pages 118-143, January.

    Cited by:

    1. Sorola, Matthew, 2022. "Q methodology to conduct a critical study in accounting: A Q study on accountants’ perspectives of social and environmental reporting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 86(C).
    2. Thaís Vieira Nunhes & Merce Bernardo & Otávio José de Oliveira, 2020. "Rethinking the Way of Doing Business: A Reframe of Management Structures for Developing Corporate Sustainability," Sustainability, MDPI, vol. 12(3), pages 1-32, February.
    3. Remmer Sassen & Leyla Azizi, 2018. "Voluntary disclosure of sustainability reports by Canadian universities," Journal of Business Economics, Springer, vol. 88(1), pages 97-137, January.
    4. 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.
    5. 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.
    6. 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.
    7. Michel Dion, 2017. "Corporate Citizenship, Social Responsibility, and Sustainability Reports as “Would-be” Narratives," Humanistic Management Journal, Springer, vol. 2(1), pages 83-102, October.
    8. Stefania Veltri & Antonella Silvestri, 2020. "The value relevance of corporate financial and nonfinancial information provided by the integrated report: A systematic review," Business Strategy and the Environment, Wiley Blackwell, vol. 29(8), pages 3038-3054, December.
    9. Simona Fiandrino & Alberto Tonelli, 2021. "A Text-Mining Analysis on the Review of the Non-Financial Reporting Directive: Bringing Value Creation for Stakeholders into Accounting," Sustainability, MDPI, vol. 13(2), pages 1-18, January.
    10. Teddy Ossei Kwakye & Emerald Edem Welbeck & Godfred Matthew Yaw Owusu & Fred Kwasi Anokye, 2018. "Determinants of intention to engage in Sustainability Accounting & Reporting (SAR): the perspective of professional accountants," International Journal of Corporate Social Responsibility, Springer, vol. 3(1), pages 1-13, December.
    11. Contrafatto, Massimo, 2014. "The institutionalization of social and environmental reporting: An Italian narrative," Accounting, Organizations and Society, Elsevier, vol. 39(6), pages 414-432.
    12. Aurelio Tommasetti & Riccardo Mussari & Gennaro Maione & Daniela Sorrentino, 2020. "Sustainability Accounting and Reporting in the Public Sector: Towards Public Value Co-Creation?," Sustainability, MDPI, vol. 12(5), pages 1-19, March.
    13. Masahiro Hosoda & Kenichi Suzuki, 2015. "Using Management Control Systems to Implement CSR Activities: An Empirical Analysis of 12 Japanese Companies," Business Strategy and the Environment, Wiley Blackwell, vol. 24(7), pages 628-642, November.
    14. Olivier Boiral & Marie‐Christine Brotherton & Léo Rivaud & David Talbot, 2022. "Comparing the uncomparable? An investigation of car manufacturers' climate performance," Business Strategy and the Environment, Wiley Blackwell, vol. 31(5), pages 2213-2229, July.
    15. Grisard, Claudine & Annisette, Marcia & Graham, Cameron, 2020. "Performative agency and incremental change in a CSR context," Accounting, Organizations and Society, Elsevier, vol. 82(C).
    16. Mihai Carp & Leontina Păvăloaia & Mihai-Bogdan Afrăsinei & Iuliana Eugenia Georgescu, 2019. "Is Sustainability Reporting a Business Strategy for Firm’s Growth? Empirical Study on the Romanian Capital Market," Sustainability, MDPI, vol. 11(3), pages 1-21, January.
    17. van der Laan Smith, Joyce & Gouldman, Andrea L. & Tondkar, Rasoul H., 2014. "Does the adoption of IFRS affect corporate social disclosure in annual reports?," Advances in accounting, Elsevier, vol. 30(2), pages 402-412.
    18. Dillard, Jesse & Vinnari, Eija, 2019. "Critical dialogical accountability: From accounting-based accountability to accountability-based accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 62(C), pages 16-38.
    19. Adams, Carol A. & Potter, Brad & Singh, Prakash J. & York, Jodi, 2016. "Exploring the implications of integrated reporting for social investment (disclosures)," The British Accounting Review, Elsevier, vol. 48(3), pages 283-296.
    20. Adams, Carol A., 2015. "The International Integrated Reporting Council: A call to action," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 27(C), pages 23-28.
    21. Mähönen Jukka, 2020. "Integrated Reporting and Sustainable Corporate Governance from European Perspective," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 10(2), pages 1-40, July.
    22. Warren Maroun, 2020. "A Conceptual Model for Understanding Corporate Social Responsibility Assurance Practice," Journal of Business Ethics, Springer, vol. 161(1), pages 187-209, January.
    23. Mohd Shoeb & Aamir Aslam & Anam Aslam, 2022. "Environmental Accounting Disclosure Practices: A Bibliometric and Systematic Review," International Journal of Energy Economics and Policy, Econjournals, vol. 12(4), pages 226-239, July.
    24. Joseph, George, 2012. "Ambiguous but tethered: An accounting basis for sustainability reporting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(2), pages 93-106.
    25. 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.
    26. Fiaz Ahmad Sulehri & Saba Sharif, 2022. "The Impact of Firm Sustainability on Firm Growth: Evidence from USA," Journal of Policy Research (JPR), Research Foundation for Humanity (RFH), vol. 8(2), pages 1-15, August.
    27. Wim Lambrechts & Semen Son-Turan & Lucinda Reis & Janjaap Semeijn, 2019. "Lean, Green and Clean? Sustainability Reporting in the Logistics Sector," Logistics, MDPI, vol. 3(1), pages 1-23, January.
    28. Narayanan, Venkateshwaran & Baird, Kevin & Tay, Richard, 2021. "Investment decisions: The trade-off between economic and environmental objectives," The British Accounting Review, Elsevier, vol. 53(3).
    29. Anselm Schneider, 2015. "Reflexivity in Sustainability Accounting and Management: Transcending the Economic Focus of Corporate Sustainability," Journal of Business Ethics, Springer, vol. 127(3), pages 525-536, March.
    30. Jukka Mähönen, 2020. "Comprehensive Approach to Relevant and Reliable Reporting in Europe: A Dream Impossible?," Sustainability, MDPI, vol. 12(13), pages 1-38, June.
    31. Qian, Wei & Schaltegger, Stefan, 2017. "Revisiting carbon disclosure and performance: Legitimacy and management views," The British Accounting Review, Elsevier, vol. 49(4), pages 365-379.
    32. Colin Higgins & Markus Milne & Bernadine Gramberg, 2015. "The Uptake of Sustainability Reporting in Australia," Journal of Business Ethics, Springer, vol. 129(2), pages 445-468, June.
    33. Grisard, Claudine, 2014. "La formation de l'accountability en situations conflictuelles," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/13959 edited by Berland, Nicolas.
    34. Liao, Lin & Luo, Le & Tang, Qingliang, 2015. "Gender diversity, board independence, environmental committee and greenhouse gas disclosure," The British Accounting Review, Elsevier, vol. 47(4), pages 409-424.
    35. Fallan, Even & Fallan, Lars, 2019. "Corporate tax behaviour and environmental disclosure: Strategic trade-offs across elements of CSR?," Scandinavian Journal of Management, Elsevier, vol. 35(3).
    36. Jeffrey S. Harrison & Joyce van der Laan Smith, 2015. "Responsible Accounting for Stakeholders," Journal of Management Studies, Wiley Blackwell, vol. 52(7), pages 935-960, November.

  12. Carol A. Adams, 2008. "A commentary on: corporate social responsibility reporting and reputation risk management," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(3), pages 365-370, March.

    Cited by:

    1. Font, Xavier & Guix, Mireia & Bonilla-Priego, Ma Jesús, 2016. "Corporate social responsibility in cruising: Using materiality analysis to create shared value," Tourism Management, Elsevier, vol. 53(C), pages 175-186.
    2. Riccardo Torelli & Federica Balluchi & Katia Furlotti, 2020. "The materiality assessment and stakeholder engagement: A content analysis of sustainability reports," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(2), pages 470-484, March.
    3. Juan Pineiro-Chousa & Marcos Vizcaíno-González & M. Ángeles López-Cabarcos, 2016. "Reputation, Game Theory and Entrepreneurial Sustainability," Sustainability, MDPI, vol. 8(11), pages 1-13, November.
    4. Soumya Sarkar & Titas Bhattacharjee, 2017. "Impact of Voluntary Disclosures on Corporate Brand Equity," Corporate Reputation Review, Palgrave Macmillan, vol. 20(2), pages 125-136, May.
    5. Carsten Albers & Thomas Günther, 2010. "Disclose or not disclose: determinants of social reporting for STOXX Europe 600 firms," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 21(3), pages 323-347, November.
    6. Tracy‐Anne De Silva, 2011. "Mixed methods: a reflection of its adoption in environmental reporting," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 8(1), pages 91-104, April.
    7. Frank Sampong & Na Song & Kingsley Osei Boahene & Kwame Ansong Wadie, 2018. "Disclosure of CSR Performance and Firm Value: New Evidence from South Africa on the Basis of the GRI Guidelines for Sustainability Disclosure," Sustainability, MDPI, vol. 10(12), pages 1-28, November.
    8. Torelli, Riccardo & Balluchi, Federica & Furlotti, Katia, 2019. "The materiality assessment and stakeholder engagement: A content analysis of sustainability reports," OSF Preprints tw6c7, Center for Open Science.
    9. Russell J. Craig & Niamh Brennan, 2012. "An exploration of the relationship between language choice in CEO letters to shareholders and corporate reputation," Open Access publications 10197/3922, Research Repository, University College Dublin.
    10. Markus J. Milne & Helen Tregidga & Sara Walton, 2009. "Words not actions! The ideological role of sustainable development reporting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(8), pages 1211-1257, October.
    11. Michaela Rankin & Carolyn Windsor & Dina Wahyuni, 2011. "An investigation of voluntary corporate greenhouse gas emissions reporting in a market governance system," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 24(8), pages 1037-1070, October.
    12. Nekhili, Mehdi & Nagati, Haithem & Chtioui, Tawhid & Nekhili, Ali, 2017. "Gender-diverse board and the relevance of voluntary CSR reporting," International Review of Financial Analysis, Elsevier, vol. 50(C), pages 81-100.
    13. Juan Pineiro-Chousa & Marcos Vizcaíno-González, 2020. "A mathematical model for the role of third party funding in reputation building of academic institutions," Review of Managerial Science, Springer, vol. 14(2), pages 365-377, April.
    14. Nina Evans & Janet Sawyer, 2010. "CSR and stakeholders of small businesses in regional South Australia," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 6(3), pages 433-451, August.
    15. María del Mar Miras‐Rodríguez & Francisco Bravo‐Urquiza & Bernabé Escobar‐Pérez, 2020. "Does corporate social responsibility reporting actually destroy firm reputation?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(4), pages 1947-1957, July.
    16. Steffen Roth & Vladislav Valentinov & Markus Heidingsfelder & Miguel Pérez-Valls, 2020. "CSR Beyond Economy and Society: A Post-capitalist Approach," Journal of Business Ethics, Springer, vol. 165(3), pages 411-423, September.
    17. Jan Bebbington & Carlos Larrinaga‐González & Jose M. Moneva‐Abadía, 2008. "Legitimating reputation/the reputation of legitimacy theory," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(3), pages 371-374, March.
    18. Mark Christensen & Geoffrey Lamberton, 2022. "Accounting for Animal Welfare: Addressing Epistemic Vices During Live Sheep Export Voyages," Journal of Business Ethics, Springer, vol. 180(1), pages 35-56, September.
    19. Bonilla-Priego, Mª Jesús & Font, Xavier & Pacheco-Olivares, Mª del Rosario, 2014. "Corporate sustainability reporting index and baseline data for the cruise industry," Tourism Management, Elsevier, vol. 44(C), pages 149-160.
    20. Cheng Guping & Muhammad Safdar Sial & Peng Wan & Alina Badulescu & Daniel Badulescu & Talles Vianna Brugni, 2020. "Do Board Gender Diversity and Non-Executive Directors Affect CSR Reporting? Insight from Agency Theory Perspective," Sustainability, MDPI, vol. 12(20), pages 1-25, October.
    21. Haitham Nobanee & Maryam Alhajjar & Ghada Abushairah & Safaa Al Harbi, 2021. "Reputational Risk and Sustainability: A Bibliometric Analysis of Relevant Literature," Risks, MDPI, vol. 9(7), pages 1-21, July.
    22. Isabel-María García-Sánchez & Víctor Amor-Esteban & David Galindo-Álvarez, 2020. "Communication Strategies for the 2030 Agenda Commitments: A Multivariate Approach," Sustainability, MDPI, vol. 12(24), pages 1-25, December.
    23. Mohamad Iruwan Ghuslan & Romlah Jaffar & Norman Mohd Saleh & Mohd Hasimi Yaacob, 2021. "Corporate Governance and Corporate Reputation: The Role of Environmental and Social Reporting Quality," Sustainability, MDPI, vol. 13(18), pages 1-24, September.

  13. Adams, Carol A. & Frost, Geoffrey R., 2008. "Integrating sustainability reporting into management practices," Accounting forum, Elsevier, vol. 32(4), pages 288-302.

    Cited by:

    1. Nancy E. Landrum & Brian Ohsowski, 2018. "Identifying Worldviews on Corporate Sustainability: A Content Analysis of Corporate Sustainability Reports," Business Strategy and the Environment, Wiley Blackwell, vol. 27(1), pages 128-151, January.
    2. Fabio Caputo & Stefania Veltri & Andrea Venturelli, 2017. "Sustainability Strategy and Management Control Systems in Family Firms. Evidence from a Case Study," Sustainability, MDPI, vol. 9(6), pages 1-23, June.
    3. Natalia Semenova, 2021. "Management control systems in response to social and environmental risk in large Nordic companies," International Journal of Corporate Social Responsibility, Springer, vol. 6(1), pages 1-11, December.
    4. Diego Pérez‐López & Ana Moreno‐Romero & Ralf Barkemeyer, 2015. "Exploring the Relationship between Sustainability Reporting and Sustainability Management Practices," Business Strategy and the Environment, Wiley Blackwell, vol. 24(8), pages 720-734, December.
    5. Ambra Galeazzo & Toloue Miandar & Michela Carraro, 2024. "SDGs in corporate responsibility reporting: a longitudinal investigation of institutional determinants and financial performance," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 28(1), pages 113-136, March.
    6. Shane M. Dixon & Cory Searcy & W. Patrick Neumann, 2019. "Reporting within the Corridor of Conformance: Managerial Perspectives on Work Environment Disclosures in Corporate Social Responsibility Reporting," Sustainability, MDPI, vol. 11(14), pages 1-20, July.
    7. Nurisyal Muhamad & Sofiah Md Auzair & Amizawati Mohd Amir & Md Daud Ismail, 2016. "Measuring Sustainability Performance Measurement System," EuroEconomica, Danubius University of Galati, issue 3(12), pages 182-199, JUNE.
    8. Mia Kaspersen & Thomas Riise Johansen, 2016. "Changing Social and Environmental Reporting Systems," Journal of Business Ethics, Springer, vol. 135(4), pages 731-749, June.
    9. Cory Searcy, 2012. "Corporate Sustainability Performance Measurement Systems: A Review and Research Agenda," Journal of Business Ethics, Springer, vol. 107(3), pages 239-253, May.
    10. William Alomoto & Angels Niñerola & Laia Pié, 2022. "Social Impact Assessment: A Systematic Review of Literature," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 161(1), pages 225-250, May.
    11. Catherine Le Roux & Marius Pretorius, 2016. "Conceptualizing the Limiting Issues Inhibiting Sustainability Embeddedness," Sustainability, MDPI, vol. 8(4), pages 1-22, April.
    12. Jianmu Ye & Efifania Dela, 2023. "The Effect of Green Investment and Green Financing on Sustainable Business Performance of Foreign Chemical Industries Operating in Indonesia: The Mediating Role of Corporate Social Responsibility," Sustainability, MDPI, vol. 15(14), pages 1-28, July.
    13. Nurul Fadly Habidin & Muhammad Arif Eyun & Anis Fadzlin Mohd Zubir & Nursyazwani Mohd Fuzi & Sharon Yong Yee Ong, 2016. "The Relationship between Sustainable Manufacturing Practice and Environmental Performance in Malaysian Automotive SMEs," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 6(12), pages 338-352, December.
    14. Alex Vinicio Gavilanes Montoya & Danny Daniel Castillo Vizuete & Marina Viorela Marcu, 2023. "Exploring the Role of ICTs and Communication Flows in the Forest Sector," Sustainability, MDPI, vol. 15(14), pages 1-23, July.
    15. H. Trollman & J. A. Colwill, 2020. "A Transformational Change Framework for Developing Ecologically Embedded Manufacturing," Global Journal of Flexible Systems Management, Springer;Global Institute of Flexible Systems Management, vol. 21(4), pages 341-368, December.
    16. Passetti, Emilio & Cinquini, Lino & Marelli, Alessandro & Tenucci, Andrea, 2014. "Sustainability accounting in action: Lights and shadows in the Italian context," The British Accounting Review, Elsevier, vol. 46(3), pages 295-308.
    17. María Jesús Muñoz-Torres & María Ángeles Fernández-Izquierdo & Juana María Rivera-Lirio & Idoya Ferrero-Ferrero & Elena Escrig-Olmedo, 2021. "Sustainable supply chain management in a global context: a consistency analysis in the textile industry between environmental management practices at company level and sectoral and global environmenta," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 23(3), pages 3883-3916, March.
    18. Vaz Ogando, Natalia & Ruiz Blanco, Silvia & Fernandez-Feijoo Souto, Belen, 2018. "El mercado de verificación de las memorias de sostenibilidad en España: un análisis desde la perspectiva de la demanda," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 21(1), pages 48-62.
    19. Pavlopoulos, Athanasios & Magnis, Chris & Iatridis, George Emmanuel, 2019. "Integrated reporting: An accounting disclosure tool for high quality financial reporting," Research in International Business and Finance, Elsevier, vol. 49(C), pages 13-40.
    20. Polin Kumar Saha & Shahida Akhter & Azizul Hassan, 2021. "Framing Corporate Social Responsibility to Achieve Sustainability in Urban Industrialization: Case of Bangladesh Ready-Made Garments (RMG)," Sustainability, MDPI, vol. 13(13), pages 1-19, June.
    21. Matthew Egan, 2015. "Driving Water Management Change Where Economic Incentive is Limited," Journal of Business Ethics, Springer, vol. 132(1), pages 73-90, November.
    22. Salvatore Loprevite & Domenico Raucci & Daniela Rupo, 2020. "KPIs Reporting and Financial Performance in the Transition to Mandatory Disclosure: The Case of Italy," Sustainability, MDPI, vol. 12(12), pages 1-24, June.
    23. Mollie Painter & Sareh Pouryousefi & Sally Hibbert & Jo-Anna Russon, 2019. "Sharing Vocabularies: Towards Horizontal Alignment of Values-Driven Business Functions," Journal of Business Ethics, Springer, vol. 155(4), pages 965-979, April.
    24. Binh Bui & Muhammad Nurul Houqe & Muhammad Kaleem Zahir-ul-Hassan, 2022. "Moderating effect of carbon accounting systems on strategy and carbon performance: a CDP analysis," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 33(4), pages 483-524, December.
    25. Laurence Vigneau & Michael Humphreys & Jeremy Moon, 2015. "How Do Firms Comply with International Sustainability Standards? Processes and Consequences of Adopting the Global Reporting Initiative," Journal of Business Ethics, Springer, vol. 131(2), pages 469-486, October.
    26. Chung, Lai Hong & Parker, Lee D., 2010. "Managing social and environmental action and accountability in the hospitality industry: A Singapore perspective," Accounting forum, Elsevier, vol. 34(1), pages 46-53.
    27. Mäkelä, Marileena, 2017. "Environmental impacts and aspects in the forest industry: What kind of picture do corporate environmental reports provide?," Forest Policy and Economics, Elsevier, vol. 80(C), pages 178-191.
    28. A. Steblyanskaya N. & Zhen Wang & Z. Bragina V. & А. Стеблянская Н. & Джен Ванг & З. Брагина В., 2019. "Теория обеспечения устойчивости финансового роста как результата взаимодействия с энергетическими, экологическими и социальными процессами (на примере нефтегазовой индустрии) // Financial Sustainable ," Финансы: теория и практика/Finance: Theory and Practice // Finance: Theory and Practice, ФГОБУВО Финансовый университет при Правительстве Российской Федерации // Financial University under The Government of Russian Federation, vol. 23(2), pages 134-152.
    29. Piotr Zientara & Paulina Bohdanowicz-Godfrey & Claire Whitely & Grzegorz Maciejewski, 2020. "A Case Study of LightStay (2010–2017)—Hilton’s Corporate Responsibility Management System," Energies, MDPI, vol. 13(9), pages 1-22, May.
    30. Patrizia Di Tullio & Matteo La Torre, 2022. "Sustainability Reporting at a Crossroads in Italian Universities: Is Web-Based Media Adoption Deinstitutionalising Sustainability Reporting?," Administrative Sciences, MDPI, vol. 12(1), pages 1-17, February.
    31. Matthew Egan, 2018. "Utilising Accounting and Accountants in the Management of Water Efficiency," Australian Accounting Review, CPA Australia, vol. 28(3), pages 356-373, September.
    32. Kishore Kumar & Ajai Prakash, 2020. "Managing sustainability in banking: extent of sustainable banking adaptations of banking sector in India," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 22(6), pages 5199-5217, August.
    33. Cecília Carmo & Mercedes Miguéis, 2022. "Voluntary Sustainability Disclosures in Non-Listed Companies: An Exploratory Study on Motives and Practices," Sustainability, MDPI, vol. 14(12), pages 1-22, June.
    34. Victoria Pistikou & Floros Flouros & Georgios A. Deirmentzoglou & Konstantina K. Agoraki, 2023. "Sustainability Reporting: Examining the Community Impact of the S&P500 Companies," Sustainability, MDPI, vol. 15(18), pages 1-25, September.
    35. Kishore Kumar & Ajai Prakash, 2019. "Examination of sustainability reporting practices in Indian banking sector," Asian Journal of Sustainability and Social Responsibility, Springer, vol. 4(1), pages 1-16, December.
    36. Jonathan Pryshlakivsky & Cory Searcy, 2017. "A Heuristic Model for Establishing Trade-Offs in Corporate Sustainability Performance Measurement Systems," Journal of Business Ethics, Springer, vol. 144(2), pages 323-342, August.
    37. Miguel Marco‐Fondevila & José M. Moneva Abadía & Sabina Scarpellini, 2018. "CSR and green economy: Determinants and correlation of firms’ sustainable development," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(5), pages 756-771, September.
    38. Mohammad Hariri, 2023. "Structure of Integrated Reporting, Voluntary Disclosure and Firm-Specific Characteristics in Saudi Arabian Companies," International Journal of Business and Management, Canadian Center of Science and Education, vol. 16(10), pages 1-73, February.
    39. Ng, Artie W. & Nathwani, Jatin, 2012. "Sustainability performance disclosures: The case of independent power producers," Renewable and Sustainable Energy Reviews, Elsevier, vol. 16(4), pages 1940-1948.
    40. Xiaoling Wang & Haiying Lin & Olaf Weber, 2016. "Does Adoption of Management Standards Deliver Efficiency Gain in Firms’ Pursuit of Sustainability Performance? An Empirical Investigation of Chinese Manufacturing Firms," Sustainability, MDPI, vol. 8(7), pages 1-18, July.
    41. Beata Zyznarska-Dworczak, 2020. "Sustainability Accounting—Cognitive and Conceptual Approach," Sustainability, MDPI, vol. 12(23), pages 1-24, November.
    42. Wanying Song & Jian Min & Jianbo Yang, 2023. "Credit Risk Assessment of Heavy-Polluting Enterprises: A Wide- ℓ p Penalty and Deep Learning Approach," Mathematics, MDPI, vol. 11(16), pages 1-19, August.
    43. Alice Klettner & Thomas Clarke & Martijn Boersma, 2014. "The Governance of Corporate Sustainability: Empirical Insights into the Development, Leadership and Implementation of Responsible Business Strategy," Journal of Business Ethics, Springer, vol. 122(1), pages 145-165, June.
    44. Viktorija Varaniūtė & Ineta Žičkutė & Akvilė Žandaravičiūtė, 2022. "The Changing Role of Management Accounting in Product Development: Directions to Digitalization, Sustainability, and Circularity," Sustainability, MDPI, vol. 14(8), pages 1-17, April.
    45. Beddewela, Eshani & Herzig, Christian, 2013. "Corporate social reporting by MNCs’ subsidiaries in Sri Lanka," Accounting forum, Elsevier, vol. 37(2), pages 135-149.
    46. Riccardo Giannetti & Alessandro Marelli, 2016. "Il ruolo degli strumenti di cost management nello sviluppo di nuovi prodotti sostenibili," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2016(2), pages 33-68.
    47. Adams, Carol A. & Potter, Brad & Singh, Prakash J. & York, Jodi, 2016. "Exploring the implications of integrated reporting for social investment (disclosures)," The British Accounting Review, Elsevier, vol. 48(3), pages 283-296.
    48. Agnes Pranugrahaning & Jerome Denis Donovan & Cheree Topple & Eryadi Kordi Masli, 2020. "Corporate Sustainability Assessments in the Information Communication Technology Sector in Malaysia," Sustainability, MDPI, vol. 12(21), pages 1-22, November.
    49. Matthew Egan, 2019. "Sense-Making Resource Efficiency Through “Sustainability” Reports," Journal of Business Ethics, Springer, vol. 154(3), pages 797-812, February.
    50. Kazemi, Maha Zadeh & Elamer, Ahmed A. & Theodosopoulos, Grigorios & Khatib, Saleh F.A., 2023. "Reinvigorating research on sustainability reporting in the construction industry: A systematic review and future research agenda," Journal of Business Research, Elsevier, vol. 167(C).
    51. Veronika Lee & Durga Marasini & Wenye Dong & Hyun-Jung Lee & DonHee Lee, 2021. "Comparative Study of Key Supply Chain Management Elements in Sustainability Reports," Businesses, MDPI, vol. 1(3), pages 1-28, November.
    52. Cory Searcy & Ruvena Buslovich, 2014. "Corporate Perspectives on the Development and Use of Sustainability Reports," Journal of Business Ethics, Springer, vol. 121(2), pages 149-169, May.
    53. Kang, Yoolee & Ryu, Min-Ho & Kim, Seongcheol, 2010. "Exploring sustainability management for telecommunications services: A case study of two Korean companies," Journal of World Business, Elsevier, vol. 45(4), pages 415-421, October.
    54. Adams, Carol A., 2015. "The International Integrated Reporting Council: A call to action," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 27(C), pages 23-28.
    55. Chan, Hing Kai & Wang, Xiaojun & Raffoni, Anna, 2014. "An integrated approach for green design: Life-cycle, fuzzy AHP and environmental management accounting," The British Accounting Review, Elsevier, vol. 46(4), pages 344-360.
    56. Warren Maroun, 2020. "A Conceptual Model for Understanding Corporate Social Responsibility Assurance Practice," Journal of Business Ethics, Springer, vol. 161(1), pages 187-209, January.
    57. Biswaraj Ghosh & Christian Herzig & Musa Mangena, 2019. "Controlling for sustainability strategies: findings from research and directions for the future," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 30(1), pages 5-24, April.
    58. Lara Tarquinio & Domenico Raucci & Roberto Benedetti, 2018. "An Investigation of Global Reporting Initiative Performance Indicators in Corporate Sustainability Reports: Greek, Italian and Spanish Evidence," Sustainability, MDPI, vol. 10(4), pages 1-19, March.
    59. Jose Manuel Diaz‐Sarachaga, 2021. "Shortcomings in reporting contributions towards the sustainable development goals," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(4), pages 1299-1312, July.
    60. Andrew, Jane & Cortese, Corinne, 2011. "Accounting for climate change and the self-regulation of carbon disclosures," Accounting forum, Elsevier, vol. 35(3), pages 130-138.
    61. Dan Beare & Ruvena Buslovich & Cory Searcy, 2014. "Linkages between Corporate Sustainability Reporting and Public Policy," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 21(6), pages 336-350, November.
    62. Elena Nechita & Cristina Lidia Manea & Elena-Mirela Nichita & Alina-Mihaela Irimescu & Diana Manea, 2020. "Is Financial Information Influencing the Reporting on SDGs? Empirical Evidence from Central and Eastern European Chemical Companies," Sustainability, MDPI, vol. 12(21), pages 1-34, November.
    63. Ivo Hristov & Antonio Chirico, 2023. "The cultural dimension as a key value driver of the sustainable development at a strategic level: an integrated five-dimensional approach," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 25(7), pages 7011-7028, July.
    64. Tudor Oprisor & Adriana TIRON-TUDOR & Cristina Silvia NISTOR, 2016. "The integrated reporting system: a new accountability enhancement tool for public sector entities," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(139), pages 747-747.
    65. Anca Băndoi & Claudiu George Bocean & Mara Del Baldo & Lucian Mandache & Leonardo Geo Mănescu & Cătălina Soriana Sitnikov, 2021. "Including Sustainable Reporting Practices in Corporate Management Reports: Assessing the Impact of Transparency on Economic Performance," Sustainability, MDPI, vol. 13(2), pages 1-20, January.
    66. Barone, Elisabetta & Ranamagar, Nathan & Solomon, Jill F., 2013. "A Habermasian model of stakeholder (non)engagement and corporate (ir)responsibility reporting," Accounting forum, Elsevier, vol. 37(3), pages 163-181.
    67. Rodrigo Zeidan & Claudio Boechat & Angela Fleury, 2015. "Developing a Sustainability Credit Score System," Journal of Business Ethics, Springer, vol. 127(2), pages 283-296, March.
    68. Jolanta Maj, 2018. "Embedding Diversity in Sustainability Reporting," Sustainability, MDPI, vol. 10(7), pages 1-18, July.
    69. Johann Meckenstock & Ana Paula Barbosa‐Póvoa & Ana Carvalho, 2016. "The Wicked Character of Sustainable Supply Chain Management: Evidence from Sustainability Reports," Business Strategy and the Environment, Wiley Blackwell, vol. 25(7), pages 449-477, November.
    70. Fiaz Ahmad Sulehri & Saba Sharif, 2022. "The Impact of Firm Sustainability on Firm Growth: Evidence from USA," Journal of Policy Research (JPR), Research Foundation for Humanity (RFH), vol. 8(2), pages 1-15, August.
    71. Nurisyal Muhamad & Sofiah Md Auzair & Amizawati Mohd Amir & Md Daud Ismail, 2016. "Measuring Sustainability Performance Measurement System," Acta Universitatis Danubius. OEconomica, Danubius University of Galati, issue 12(3), pages 182-199, JUNE.
    72. Ivo Hristov & Antonio Chirico & Francesco Ranalli, 2022. "Corporate strategies oriented towards sustainable governance: advantages, managerial practices and main challenges," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 26(1), pages 75-97, March.
    73. Gianluca Vitale & Sebastiano Cupertino & Loredana Rinaldi & Angelo Riccaboni, 2019. "Integrated Management Approach Towards Sustainability: An Egyptian Business Case Study," Sustainability, MDPI, vol. 11(5), pages 1-26, February.
    74. Masahiro Hosoda, 2022. "Adoption of integrated reporting and changes to internal mechanisms in Japanese companies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(2), pages 421-434, March.
    75. Haitham Nobanee & Maryam Alhajjar & Ghada Abushairah & Safaa Al Harbi, 2021. "Reputational Risk and Sustainability: A Bibliometric Analysis of Relevant Literature," Risks, MDPI, vol. 9(7), pages 1-21, July.
    76. Ernest L. Okorley & Edmund E. Nkrumah, 2012. "Organisational factors influencing sustainability of local non‐governmental organisations," International Journal of Social Economics, Emerald Group Publishing Limited, vol. 39(5), pages 330-341, April.
    77. Sameek Ghosh & Sougata Ray & Rajiv Nair, 2022. "Sustainability Factors of Self-Help Groups in Disaster-Affected Communities," Sustainability, MDPI, vol. 15(1), pages 1-14, December.
    78. Maha Faisal Alsayegh & Allah Ditta & Zeeshan Mahmood & Rehana Kouser, 2023. "The Role of Sustainability Reporting and Governance in Achieving Sustainable Development Goals: An International Investigation," Sustainability, MDPI, vol. 15(4), pages 1-18, February.
    79. Jean‐Pierre Imbrogiano & Elizabeth Nichols, 2021. "How to serve sustainability performance in businesses? An appetizing recipe to link practices to performance in business sustainability research," Business Strategy and the Environment, Wiley Blackwell, vol. 30(4), pages 1610-1622, May.
    80. Anthony William Bennett & Simone Müller Loose, 2024. "User-Centered Development of an Online Dashboard Tool for Economic Sustainability for Small and Medium Enterprises," Sustainability, MDPI, vol. 16(2), pages 1-24, January.
    81. Miralles Quirós, María Mar & Miralles Quirós, José Luis & Daza Izquierdo, Julio, 2021. "The assurance of sustainability reports and their impact on stock market prices," Cuadernos de Gestión, Universidad del País Vasco - Instituto de Economía Aplicada a la Empresa (IEAE).
    82. Nick Sciulli, 2011. "The views of managers from a local coastal council on sustainability reporting issues," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 8(2), pages 139-160, June.
    83. Alberto Romolini & Silvia Fissi & Elena Gori, 2014. "Scoring CSR Reporting in Listed Companies – Evidence from Italian Best Practices," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 21(2), pages 65-81, March.
    84. Athanasios Mandilas & Dimitrios Kourtidis & Giannoula Florou & Stavros Valsamidis, 2023. "A Framework for Sustainability Reporting of Renewable Energy Companies in Greece," Sustainability, MDPI, vol. 15(19), pages 1-33, September.
    85. Elisabetta Barone & Nathan Ranamagar & Jill F. Solomon, 2013. "A Habermasian model of stakeholder (non)engagement and corporate (ir)responsibility reporting," Accounting Forum, Taylor & Francis Journals, vol. 37(3), pages 163-181, September.
    86. Kim Ceulemans & Rodrigo Lozano & María Del Mar Alonso-Almeida, 2015. "Sustainability Reporting in Higher Education: Interconnecting the Reporting Process and Organisational Change Management for Sustainability," Sustainability, MDPI, vol. 7(7), pages 1-23, July.
    87. Domenico Raucci & Lara Tarquinio, 2020. "Sustainability Performance Indicators and Non-Financial Information Reporting. Evidence from the Italian Case," Administrative Sciences, MDPI, vol. 10(1), pages 1-17, February.
    88. Meibo Hu & Lawrence Loh, 2018. "Board Governance and Sustainability Disclosure: A Cross-Sectional Study of Singapore-Listed Companies," Sustainability, MDPI, vol. 10(7), pages 1-14, July.
    89. 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.
    90. Ivo Hristov & Antonio Chirico & Riccardo Camilli, 2022. "The role of Key Performance Indicators as a performance management tool in implementing corporate strategies: A critical review of the literature," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2022(1), pages 117-151.
    91. Amoako, Kwame Oduro & Lord, Beverley R. & Dixon, Keith, 2021. "Narrative accounting for mining in Ghana: An old defence against a new threat?," Resources Policy, Elsevier, vol. 74(C).
    92. Lueg, Rainer & Radlach, Ronny, 2016. "Managing sustainable development with management control systems: A literature review," European Management Journal, Elsevier, vol. 34(2), pages 158-171.
    93. S. J. Chang, 2016. "Sustainable Evolution for Global Business: A Synthetic Review of the Literature," Journal of Management and Sustainability, Canadian Center of Science and Education, vol. 6(1), pages 1-23, March.
    94. Colin Higgins & Markus Milne & Bernadine Gramberg, 2015. "The Uptake of Sustainability Reporting in Australia," Journal of Business Ethics, Springer, vol. 129(2), pages 445-468, June.
    95. Patrizia GAZZOLA & Massimo RATTI & Stefano AMELIO, 2017. "CSR and Sustainability Report for Nonprofit Organizations. An Italian Best Practice," Management Dynamics in the Knowledge Economy, College of Management, National University of Political Studies and Public Administration, vol. 5(3), pages 355-376, September.

  14. Carol A. Adams & Carlos Larrinaga‐González, 2007. "Engaging with organisations in pursuit of improved sustainability accounting and performance," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(3), pages 333-355, June.

    Cited by:

    1. Francesca Manes‐Rossi & Giuseppe Nicolo', 2022. "Exploring sustainable development goals reporting practices: From symbolic to substantive approaches—Evidence from the energy sector," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(5), pages 1799-1815, September.
    2. Paolo Perego & Frank Hartmann, 2009. "Aligning Performance Measurement Systems With Strategy: The Case of Environmental Strategy," Abacus, Accounting Foundation, University of Sydney, vol. 45(4), pages 397-428, December.
    3. Pier Luigi Marchini & Luca Fornaciari, 2016. "The increasing relevance of managing costs of poor quality (CoPQ). The case of the mineral water industry," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2016(3), pages 65-96.
    4. Anna Lucia Muserra & Marco Papa & Francesco Grimaldi, 2020. "Sustainable Development and the European Union Policy on Non‐Financial Information: An Italian Empirical Analysis," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(1), pages 22-31, January.
    5. Mia Kaspersen & Thomas Riise Johansen, 2016. "Changing Social and Environmental Reporting Systems," Journal of Business Ethics, Springer, vol. 135(4), pages 731-749, June.
    6. Tiberio Daddi & Stefano Vaglio & Massimo Battaglia, 2014. "Local Sustainability and Cooperation Actions in the Mediterranean Region," Sustainability, MDPI, vol. 6(5), pages 1-17, May.
    7. James Guthrie & Federica Farneti, 2008. "GRI Sustainability Reporting by Australian Public Sector Organizations," Public Money & Management, Taylor & Francis Journals, vol. 28(6), pages 361-366, December.
    8. Li, Teng & Belal, Ataur, 2018. "Authoritarian state, global expansion and corporate social responsibility reporting: The narrative of a Chinese state-owned enterprise," Accounting forum, Elsevier, vol. 42(2), pages 199-217.
    9. Azlan Amran & Say Keat Ooi & Riduan Toani Mydin & S. Susela Devi, 2015. "The Impact of Business Strategies on Online Sustainability Disclosures," Business Strategy and the Environment, Wiley Blackwell, vol. 24(6), pages 551-564, September.
    10. Carol A. Adams, 2008. "A commentary on: corporate social responsibility reporting and reputation risk management," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(3), pages 365-370, March.
    11. Nurul Fadly Habidin & Muhammad Arif Eyun & Anis Fadzlin Mohd Zubir & Nursyazwani Mohd Fuzi & Sharon Yong Yee Ong, 2016. "The Relationship between Sustainable Manufacturing Practice and Environmental Performance in Malaysian Automotive SMEs," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 6(12), pages 338-352, December.
    12. Ball, Amanda & Craig, Russell, 2010. "Using neo-institutionalism to advance social and environmental accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(4), pages 283-293.
    13. Nick Sciulli, 2009. "Sustainability Reporting by Local Councils in Coastal Regions: An Australian Study," Asian Journal of Finance & Accounting, Macrothink Institute, vol. 1(1), pages 7686-7686, December.
    14. Laura Girella & Paola Dameri, 2019. "Putting integrated reporting where it was not: The case of the not-for-profit sector," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2019(2), pages 111-140.
    15. Gray, Rob & Gray, Sue, 2011. "Accountability and human rights: A tentative exploration and a commentary," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(8), pages 781-789.
    16. Khan, Habib Zaman & Bose, Sudipta & Johns, Raechel, 2020. "Regulatory influences on CSR practices within banks in an emerging economy: Do banks merely comply?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 71(C).
    17. Genevé Richard & Elza Odendaal, 2020. "Integrated reporting assurance practices—a study of South African firms," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 17(4), pages 245-266, December.
    18. Ala-Harja, Hanne & Helo, Petri, 2014. "Green supply chain decisions – Case-based performance analysis from the food industry," Transportation Research Part E: Logistics and Transportation Review, Elsevier, vol. 69(C), pages 97-107.
    19. Giovanna Michelon, 2007. "Sustainability disclosure and reputation: a comparative study," "Marco Fanno" Working Papers 0044, Dipartimento di Scienze Economiche "Marco Fanno".
    20. 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.
    21. Susanna Alexius & Giuseppe Grossi, 2018. "Decoupling in the age of market-embedded morality: responsible gambling in a hybrid organization," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 22(2), pages 285-313, June.
    22. Zeeshan Mahmood & Rehana Kouser & Md. Abdul Kaium Masud, 2019. "An emerging economy perspective on corporate sustainability reporting – main actors’ views on the current state of affairs in Pakistan," Asian Journal of Sustainability and Social Responsibility, Springer, vol. 4(1), pages 1-31, December.
    23. Jieun Chung & Charles H. Cho, 2018. "Current Trends within Social and Environmental Accounting Research: A Literature Review," Accounting Perspectives, John Wiley & Sons, vol. 17(2), pages 207-239, June.
    24. 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.
    25. Charles H. Cho & Jonathan Maurice & Emmanuelle Nègre & Marie-Anne Verdier, 2016. "Is environmental disclosure good for the environment? A meta-analysis and research agenda," Post-Print halshs-01369422, HAL.
    26. 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.
    27. Annesi, Nora & Battaglia, Massimo & Gragnani, Patrizia & Iraldo, Fabio, 2021. "Integrating the 2030 Agenda at the municipal level: Multilevel pressures and institutional shift," Land Use Policy, Elsevier, vol. 105(C).
    28. 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.
    29. Janusz Nesterak & Marta Kołodziej-Hajdo & Michał J. Kowalski, 2023. "Controlling in the Process of Development of the Energy and Heating Sector Based on Research of Enterprises Operating in Poland," Energies, MDPI, vol. 16(2), pages 1-30, January.
    30. Sarah Adams & Roger Simnett, 2011. "Integrated Reporting: An Opportunity for Australia's Not-for-Profit Sector," Australian Accounting Review, CPA Australia, vol. 21(3), pages 292-301, September.
    31. Matthew Egan, 2018. "Utilising Accounting and Accountants in the Management of Water Efficiency," Australian Accounting Review, CPA Australia, vol. 28(3), pages 356-373, September.
    32. Lai Ken Tan & Matthew Egan, 2018. "The Public Accountability Value of a Triple Bottom Line Approach to Performance Reporting in the Water Sector," Australian Accounting Review, CPA Australia, vol. 28(2), pages 235-250, June.
    33. Contrafatto, Massimo, 2014. "The institutionalization of social and environmental reporting: An Italian narrative," Accounting, Organizations and Society, Elsevier, vol. 39(6), pages 414-432.
    34. Azlan Amran & Yashar Salamzadeh & Athivagar Athinarayanan, 2021. "Climate Change Adaptation Disclosure Among the Companies in the Asia-Pacific Region: A Study Selected From the Forbes Global 2000 Leading Companies List," International Journal of Asian Business and Information Management (IJABIM), IGI Global, vol. 12(3), pages 1-21, July.
    35. Bebbington, Jan & Russell, Shona & Thomson, Ian, 2017. "Accounting and sustainable development: Reflections and propositions," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 48(C), pages 21-34.
    36. Masahiro Hosoda & Kenichi Suzuki, 2015. "Using Management Control Systems to Implement CSR Activities: An Empirical Analysis of 12 Japanese Companies," Business Strategy and the Environment, Wiley Blackwell, vol. 24(7), pages 628-642, November.
    37. Gary Cokins & Ionica Oncioiu & Mirela Cătălina Türkeș & Dan Ioan Topor & Sorinel Căpuşneanu & Carmen Adina Paștiu & Delia Deliu & Alina Nicoleta Solovăstru, 2020. "Intention to Use Accounting Platforms in Romania: A Quantitative Study on Sustainability and Social Influence," Sustainability, MDPI, vol. 12(15), pages 1-17, July.
    38. Maria Cleofe Giorgino & Enrico Supino & Federico Barnabè, 2017. "Corporate Disclosure, Materiality, and Integrated Report: An Event Study Analysis," Sustainability, MDPI, vol. 9(12), pages 1-15, November.
    39. Carol A. Adams & Geoffrey R. Frost, 2008. "Integrating sustainability reporting into management practices," Accounting Forum, Taylor & Francis Journals, vol. 32(4), pages 288-302, December.
    40. Ionel JIANU, 2015. "The Role of Food Companies in Consumer Protection Through the Sustainable Reporting," The Journal of Accounting and Management, Danubius University of Galati, issue 3, pages 75-84, December.
    41. Jayanthi Kumarasiri & Christine Jubb, 2017. "Framing of Climate Change Impacts and Use of Management Accounting Practices," Asian Academy of Management Journal of Accounting and Finance (AAMJAF), Penerbit Universiti Sains Malaysia, vol. 13(2), pages 45-68.
    42. Dillard, Jesse & Vinnari, Eija, 2019. "Critical dialogical accountability: From accounting-based accountability to accountability-based accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 62(C), pages 16-38.
    43. Grosser, Kate & Moon, Jeremy, 2008. "Developments in company reporting on workplace gender equality?," Accounting forum, Elsevier, vol. 32(3), pages 179-198.
    44. Ala-Harja, Hanne & Helo, Petri, 2015. "Reprint of “Green supply chain decisions – Case-based performance analysis from the food industry”," Transportation Research Part E: Logistics and Transportation Review, Elsevier, vol. 74(C), pages 11-21.
    45. Matthew Egan, 2019. "Sense-Making Resource Efficiency Through “Sustainability” Reports," Journal of Business Ethics, Springer, vol. 154(3), pages 797-812, February.
    46. Max Baker, 2010. "Re‐conceiving managerial capture," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(7), pages 847-867, September.
    47. Thoradeniya, Prabanga & Lee, Janet & Tan, Rebecca & Ferreira, Aldónio, 2022. "From intention to action on sustainability reporting: The role of individual, organisational and institutional factors during war and post-war periods," The British Accounting Review, Elsevier, vol. 54(1).
    48. Adams, Carol A., 2015. "The International Integrated Reporting Council: A call to action," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 27(C), pages 23-28.
    49. L. Bouten, 2011. "CSR reporting: The mastery of the internal dynamics," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 11/721, Ghent University, Faculty of Economics and Business Administration.
    50. Jan Bebbington & Carlos Larrinaga‐González & Jose M. Moneva‐Abadía, 2008. "Legitimating reputation/the reputation of legitimacy theory," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(3), pages 371-374, March.
    51. Gloria Fiorani & Chiara Di Gerio, 2022. "Reporting University Performance through the Sustainable Development Goals of the 2030 Agenda: Lessons Learned from Italian Case Study," Sustainability, MDPI, vol. 14(15), pages 1-19, July.
    52. Kelli Juliane Favato & Marguit Neumann & Simone Leticia Raimundini Sanches & Manuel Castelo Branco & Daniel Ramos Nogueira, 2021. "Integrated Thinking and Reporting Process: Sensemaking of Internal Actors in the Case of Itaú Unibanco," JRFM, MDPI, vol. 14(6), pages 1-16, June.
    53. Brown, Judy & Tregidga, Helen, 2017. "Re-politicizing social and environmental accounting through Rancière: On the value of dissensus," Accounting, Organizations and Society, Elsevier, vol. 61(C), pages 1-21.
    54. 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.
    55. Farneti, Federica & Guthrie, James, 2009. "Sustainability reporting by Australian public sector organisations: Why they report," Accounting forum, Elsevier, vol. 33(2), pages 89-98.
    56. Tae Hee Kim & Sun Hye Lee & Petros Vourvachis, 2023. "Accounting Standard-Setting for an Emission Trading Scheme: The Korean Case," Journal of Business Ethics, Springer, vol. 182(4), pages 1003-1024, February.
    57. Carol A. Adams & Glen Whelan, 2009. "Conceptualising future change in corporate sustainability reporting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(1), pages 118-143, January.
    58. Molisa, Pala, 2011. "A spiritual reflection on emancipation and accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(5), pages 453-484.
    59. Carlos Larrinaga-González & Vicente Pérez-Chamorro, 2008. "Sustainability Accounting And Accountability In Public Water Companies," Working Papers 08.05, Universidad Pablo de Olavide, Department of Business Administration.
    60. Haitham Nobanee & Maryam Alhajjar & Ghada Abushairah & Safaa Al Harbi, 2021. "Reputational Risk and Sustainability: A Bibliometric Analysis of Relevant Literature," Risks, MDPI, vol. 9(7), pages 1-21, July.
    61. Gallhofer, Sonja & Haslam, Jim, 2019. "Some reflections on the construct of emancipatory accounting: Shifting meaning and the possibilities of a new pragmatism," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 63(C).
    62. Narayanan, Venkateshwaran & Baird, Kevin & Tay, Richard, 2021. "Investment decisions: The trade-off between economic and environmental objectives," The British Accounting Review, Elsevier, vol. 53(3).
    63. M. A. Gulzar & Jacob Cherian & Jinsoo Hwang & Yushi Jiang & Muhammad Safdar Sial, 2019. "The Impact of Board Gender Diversity and Foreign Institutional Investors on the Corporate Social Responsibility (CSR) Engagement of Chinese Listed Companies," Sustainability, MDPI, vol. 11(2), pages 1-19, January.
    64. Nick Sciulli, 2011. "The views of managers from a local coastal council on sustainability reporting issues," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 8(2), pages 139-160, June.
    65. Genevé Richard & Elza Odendaal, 2021. "Credibility-enhancing mechanisms, other than external assurance, in integrated reporting," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 25(1), pages 61-93, March.
    66. Joanna Gusc & Coen Heijes, 2018. "“Oh This Learning, What a Thing It Is!”—Putting Sustainability First in Teaching Techniques and in Content," Sustainability, MDPI, vol. 10(8), pages 1-23, August.
    67. Nicolas Garcia‐Torea & Belen Fernandez‐Feijoo & Marta De La Cuesta, 2020. "CSR reporting communication: Defective reporting models or misapplication?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(2), pages 952-968, March.
    68. Luo, Le & Tang, Qingliang, 2016. "Determinants of the Quality of Corporate Carbon Management Systems: An International Study," The International Journal of Accounting, Elsevier, vol. 51(2), pages 275-305.
    69. María Inmaculada Alonso Carrillo & Alba María Priego De La Cruz & Montserrat Nuñez Chicharro, 2019. "The Impact of Corporate Governance on Corruption Disclosure in European Listed Firms through the Implementation of Directive 2014/95/EU," Sustainability, MDPI, vol. 11(22), pages 1-21, November.
    70. Matteo Molinari & Maria Pia Maraghini & Angelo Riccaboni, 2021. "Reporting di Sostenibilit? e Controllo Manageriale: L?esperienza di Edison S.p.A," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(2), pages 61-86.
    71. John Smith & Ros Haniffa & Jenny Fairbrass, 2011. "A Conceptual Framework for Investigating ‘Capture’ in Corporate Sustainability Reporting Assurance," Journal of Business Ethics, Springer, vol. 99(3), pages 425-439, March.
    72. Laura Sierra‐García & Ana Zorio‐Grima & María A. García‐Benau, 2015. "Stakeholder Engagement, Corporate Social Responsibility and Integrated Reporting: An Exploratory Study," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 22(5), pages 286-304, September.
    73. 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.
    74. Waqas Nawaz & Muammer Koç, 2019. "Exploring Organizational Sustainability: Themes, Functional Areas, and Best Practices," Sustainability, MDPI, vol. 11(16), pages 1-36, August.
    75. Mara Del Baldo, 2019. "Acting as a benefit corporation and a B Corp to responsibly pursue private and public benefits. The case of Paradisi Srl (Italy)," International Journal of Corporate Social Responsibility, Springer, vol. 4(1), pages 1-18, December.
    76. 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.
    77. Anna Lee Rowe & Margaret Nowak & Mohammed Quaddus & Marita Naude, 2014. "Stakeholder Engagement and Sustainable Corporate Community Investment," Business Strategy and the Environment, Wiley Blackwell, vol. 23(7), pages 461-474, November.
    78. Tregidga, Helen & Milne, Markus J., 2022. "Not at our table: Stakeholder exclusion and ant/agonistic engagements," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 85(C).
    79. Rodrigue, Michelle & Romi, Andrea M., 2022. "Environmental escalations to social inequities: Some reflections on the tumultuous state of Gaia," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 82(C).

  15. Carol A. Adams & Geoffrey R. Frost, 2007. "Managing Social and Environmental Performance: Do Companies Have Adequate Information?," Australian Accounting Review, CPA Australia, vol. 17(43), pages 2-11, November.

    Cited by:

    1. C. Richard Baker, 2009. "From Member of the Company to Registered Auditor: The Role of the External Auditor in Corporate Governance," Australian Accounting Review, CPA Australia, vol. 19(1), pages 24-32, March.
    2. Heidi Sundin & David Brown & James Wakefield & Janet Ranganathan, 2009. "Management Control Systems in a Non-Enterprise Network: The Greenhouse Gas Protocol Initiative," Australian Accounting Review, CPA Australia, vol. 19(2), pages 93-102, June.
    3. Shamima Haque & Craig Deegan, 2010. "Corporate Climate Change-Related Governance Practices and Related Disclosures: Evidence from Australia," Australian Accounting Review, CPA Australia, vol. 20(4), pages 317-333, December.
    4. Lynch, Barbara, 2010. "An examination of environmental reporting by Australian state government departments," Accounting forum, Elsevier, vol. 34(1), pages 32-45.
    5. Islam, Muhammad Azizul & McPhail, Ken, 2011. "Regulating for corporate human rights abuses: The emergence of corporate reporting on the ILO's human rights standards within the global garment manufacturing and retail industry," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(8), pages 790-810.

  16. Carol A. Adams & Patty McNicholas, 2007. "Making a difference," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(3), pages 382-402, June.

    Cited by:

    1. Blackburn, Nivea & Brown, Judy & Dillard, Jesse & Hooper, Val, 2014. "A dialogical framing of AIS–SEA design," International Journal of Accounting Information Systems, Elsevier, vol. 15(2), pages 83-101.
    2. Alina Almã?an & Cristina Circa & Mãdãlina Dumitru & Raluca Gina Gu?e & Drago? Marian Mangiuc, 2019. "Effects of Integrated Reporting on Corporate Disclosure Practices regarding the Capitals and Performance," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 21(52), pages 572-572, August.
    3. Passetti, Emilio & Cinquini, Lino & Marelli, Alessandro & Tenucci, Andrea, 2014. "Sustainability accounting in action: Lights and shadows in the Italian context," The British Accounting Review, Elsevier, vol. 46(3), pages 295-308.
    4. 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.
    5. Sorola, Matthew, 2022. "Q methodology to conduct a critical study in accounting: A Q study on accountants’ perspectives of social and environmental reporting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 86(C).
    6. Urquía-Grande, Elena & Lorain, Marie-Anne & Rautiainen, Antti Ilmari & Cano-Montero, Elisa Isabel, 2021. "Balance with logic-measuring the performance and sustainable development efforts of an NPO in rural Ethiopia," Evaluation and Program Planning, Elsevier, vol. 87(C).
    7. 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.
    8. Conaty, Frank & Robbins, Geraldine, 2021. "A stakeholder salience perspective on performance and management control systems in non-profit organisations," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 80(C).
    9. Contrafatto, Massimo, 2014. "The institutionalization of social and environmental reporting: An Italian narrative," Accounting, Organizations and Society, Elsevier, vol. 39(6), pages 414-432.
    10. Zuo, Jian & Zillante, George & Wilson, Lou & Davidson, Kathryn & Pullen, Stephen, 2012. "Sustainability policy of construction contractors: A review," Renewable and Sustainable Energy Reviews, Elsevier, vol. 16(6), pages 3910-3916.
    11. Carol A. Adams & Geoffrey R. Frost, 2008. "Integrating sustainability reporting into management practices," Accounting Forum, Taylor & Francis Journals, vol. 32(4), pages 288-302, December.
    12. Dillard, Jesse & Vinnari, Eija, 2019. "Critical dialogical accountability: From accounting-based accountability to accountability-based accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 62(C), pages 16-38.
    13. Grosser, Kate & Moon, Jeremy, 2008. "Developments in company reporting on workplace gender equality?," Accounting forum, Elsevier, vol. 32(3), pages 179-198.
    14. Beddewela, Eshani & Herzig, Christian, 2013. "Corporate social reporting by MNCs’ subsidiaries in Sri Lanka," Accounting forum, Elsevier, vol. 37(2), pages 135-149.
    15. Thoradeniya, Prabanga & Lee, Janet & Tan, Rebecca & Ferreira, Aldónio, 2022. "From intention to action on sustainability reporting: The role of individual, organisational and institutional factors during war and post-war periods," The British Accounting Review, Elsevier, vol. 54(1).
    16. Matias Laine, 2009. "Ensuring legitimacy through rhetorical changes?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(7), pages 1029-1054, September.
    17. Chiba, Soumaya & Talbot, David & Boiral, Olivier, 2018. "Sustainability adrift: An evaluation of the credibility of sustainability information disclosed by public organizations," Accounting forum, Elsevier, vol. 42(4), pages 328-340.
    18. Narayanan, Venkateshwaran & Baird, Kevin & Tay, Richard, 2021. "Investment decisions: The trade-off between economic and environmental objectives," The British Accounting Review, Elsevier, vol. 53(3).
    19. Lueg, Rainer & Radlach, Ronny, 2016. "Managing sustainable development with management control systems: A literature review," European Management Journal, Elsevier, vol. 34(2), pages 158-171.
    20. Tregidga, Helen & Milne, Markus J., 2022. "Not at our table: Stakeholder exclusion and ant/agonistic engagements," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 85(C).

  17. Carol A. Adams & Geoffrey R. Frost, 2006. "Accessibility and functionality of the corporate web site: implications for sustainability reporting," Business Strategy and the Environment, Wiley Blackwell, vol. 15(4), pages 275-287, July.

    Cited by:

    1. Luisa Bosetti, 2015. "Engaging stakeholders through Facebook. The case of Global Compact LEAD participants," Proceedings of Business and Management Conferences 3005158, International Institute of Social and Economic Sciences.
    2. Benjamin Karatzoglou & Ioannis Spilanis, 2010. "Sustainable tourism in Greek islands: the integration of activity‐based environmental management with a destination environmental scorecard based on the adaptive resource management paradigm," Business Strategy and the Environment, Wiley Blackwell, vol. 19(1), pages 26-38, January.
    3. Samara López-Ruiz & Nazaret Ibáñez-Rueda & Jorge Guardiola & Francisco González-Gómez, 2023. "Does the Ownership of Water Utilities Influence Water-Saving Advice Provided to Service Users? An Analysis of the Spanish Water Sector," Water Resources Management: An International Journal, Published for the European Water Resources Association (EWRA), Springer;European Water Resources Association (EWRA), vol. 37(8), pages 3299-3318, June.
    4. Azlan Amran & Say Keat Ooi & Riduan Toani Mydin & S. Susela Devi, 2015. "The Impact of Business Strategies on Online Sustainability Disclosures," Business Strategy and the Environment, Wiley Blackwell, vol. 24(6), pages 551-564, September.
    5. Venturelli, Andrea & Ligorio, Lorenzo & de Nuccio, Elbano, 2023. "Biodiversity accountability in water utilities: A case study," Utilities Policy, Elsevier, vol. 81(C).
    6. Muhammad Asif & Cory Searcy & Paulo dos Santos & David Kensah, 2013. "A Review of Dutch Corporate Sustainable Development Reports," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 20(6), pages 321-339, November.
    7. Giorgio Mion, 2020. "Organizations with Impact? A Study on Italian Benefit Corporations Reporting Practices and Reporting Quality," Sustainability, MDPI, vol. 12(21), pages 1-21, October.
    8. Agostino Vollero & Alfonso Siano & Maria Palazzo & Sara Amabile, 2020. "Hoftsede's cultural dimensions and corporate social responsibility in online communication: Are they independent constructs?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(1), pages 53-64, January.
    9. Gonçalves, Tiago & Gaio, Cristina & Costa, Eva, 2020. "Committed vs opportunistic corporate and social responsibility reporting," Journal of Business Research, Elsevier, vol. 115(C), pages 417-427.
    10. Jorge Arevalo, 2010. "Critical Reflective Organizations: An Empirical Observation of Global Active Citizenship and Green Politics," Journal of Business Ethics, Springer, vol. 96(2), pages 299-316, October.
    11. J. Emil Morhardt, 2010. "Corporate social responsibility and sustainability reporting on the Internet," Business Strategy and the Environment, Wiley Blackwell, vol. 19(7), pages 436-452, November.
    12. Chaohong Na & Xue Chen & Xiaojun Li & Yuting Li & Xiaolan Wang, 2022. "Digital Transformation of Value Chains and CSR Performance," Sustainability, MDPI, vol. 14(16), pages 1-24, August.
    13. Contreras-Pacheco, Orlando E. & Claasen, Cyrlene, 2017. "Fuzzy reporting as a way for a company to greenwash: perspectives from the Colombian reality," MPRA Paper 85472, University Library of Munich, Germany.
    14. Julia Catharina Jensen & Nicola Berg, 2012. "Determinants of Traditional Sustainability Reporting Versus Integrated Reporting. An Institutionalist Approach," Business Strategy and the Environment, Wiley Blackwell, vol. 21(5), pages 299-316, July.
    15. Matias Laine, 2009. "Ensuring legitimacy through rhetorical changes?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(7), pages 1029-1054, September.
    16. Gianpaolo Tomaselli & Monia Melia, 2014. "The Role Of Interactive Technologies For Csr Communication," Economy & Business Journal, International Scientific Publications, Bulgaria, vol. 8(1), pages 324-340.
    17. Irja Vormedal & Audun Ruud, 2009. "Sustainability reporting in Norway – an assessment of performance in the context of legal demands and socio‐political drivers," Business Strategy and the Environment, Wiley Blackwell, vol. 18(4), pages 207-222, May.
    18. Paolo Esposito & Paolo Ricci, 2021. "Cultural organizations, digital Corporate Social Responsibility and stakeholder engagement in virtual museums: a multiple case study. How digitization is influencing the attitude toward CSR," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(2), pages 953-964, March.
    19. Isabel-María García-Sánchez & Víctor Amor-Esteban & David Galindo-Álvarez, 2020. "Communication Strategies for the 2030 Agenda Commitments: A Multivariate Approach," Sustainability, MDPI, vol. 12(24), pages 1-25, December.
    20. Azleen Ilias & Mohd Zulkeflee Abd Razak & Rahida Abdul Rahman, 2015. "The Quality of Non-Financial Information on Internet Business Reporting for Malaysian Public Listed Companies (PLCs)," International Journal of Business and Administrative Studies, Professor Dr. Bahaudin G. Mujtaba, vol. 1(4), pages 165-175.
    21. Wendy Stubbs & Colin Higgins & Markus Milne, 2013. "Why Do Companies Not Produce Sustainability Reports?," Business Strategy and the Environment, Wiley Blackwell, vol. 22(7), pages 456-470, November.
    22. Hina Ismail & Muhammad A. Saleem & Sadaf Zahra & Muhammad S. Tufail & Rao Akmal Ali, 2021. "Application of Global Reporting Initiative (GRI) Principles for Measuring Quality of Corporate Social Responsibility (CSR) Disclosure: Evidence from Pakistan," Sustainability, MDPI, vol. 13(20), pages 1-19, October.
    23. Laura Sierra‐García & Ana Zorio‐Grima & María A. García‐Benau, 2015. "Stakeholder Engagement, Corporate Social Responsibility and Integrated Reporting: An Exploratory Study," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 22(5), pages 286-304, September.
    24. Alfonso Siano & Francesca Conte & Sara Amabile & Agostino Vollero & Paolo Piciocchi, 2016. "Communicating Sustainability: An Operational Model for Evaluating Corporate Websites," Sustainability, MDPI, vol. 8(9), pages 1-16, September.
    25. 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.
    26. Matthias S. Fifka, 2013. "Corporate Responsibility Reporting and its Determinants in Comparative Perspective – a Review of the Empirical Literature and a Meta‐analysis," Business Strategy and the Environment, Wiley Blackwell, vol. 22(1), pages 1-35, January.
    27. Patricia Milanés Montero & Pérez Calderón Esteban & Ortega Rossel Francisco Javier, 2012. "Factores determinantes del nivel de compromiso medioambiental," Contaduría y Administración, Accounting and Management, vol. 57(4), pages 197-233, octubre-d.

  18. Carol A. Adams & Ken J. McPhail, 2004. "Reporting and the Politics of Difference: (Non)Disclosure on Ethnic Minorities," Abacus, Accounting Foundation, University of Sydney, vol. 40(3), pages 405-435, October.

    Cited by:

    1. David Campbell & Ken McPhail & Richard Slack, 2009. "Face work in annual reports," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(6), pages 907-932, July.
    2. Duff, Angus & Ferguson, John & Gilmore, Karen, 2007. "Issues concerning the employment and employability of disabled people in UK accounting firms: An analysis of the views of human resource managers as employment gatekeepers," The British Accounting Review, Elsevier, vol. 39(1), pages 15-38.
    3. Mäkelä, Hannele, 2013. "On the ideological role of employee reporting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(4), pages 360-378.
    4. Enrico Bracci & Mouhcine Tallaki, 2013. "Socio-environmental reporting trends in the Italian local government: Thrive or wither?," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2013(2), pages 27-46.
    5. Marisa Agostini & Ericka Costa, 2012. "Mandatory disclosure about environmental and employee matters in Italian listed corporate groups' reports," Working Papers 6, Department of Management, Università Ca' Foscari Venezia.
    6. Carol A. Adams & Carlos Larrinaga‐González, 2007. "Engaging with organisations in pursuit of improved sustainability accounting and performance," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(3), pages 333-355, June.
    7. Grosser, Kate & Moon, Jeremy, 2008. "Developments in company reporting on workplace gender equality?," Accounting forum, Elsevier, vol. 32(3), pages 179-198.
    8. Adams, Carol A. & Abhayawansa, Subhash, 2022. "Connecting the COVID-19 pandemic, environmental, social and governance (ESG) investing and calls for ‘harmonisation’ of sustainability reporting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 82(C).
    9. Adams, Carol A. & Potter, Brad & Singh, Prakash J. & York, Jodi, 2016. "Exploring the implications of integrated reporting for social investment (disclosures)," The British Accounting Review, Elsevier, vol. 48(3), pages 283-296.
    10. Duff, Angus, 2011. "Big four accounting firms’ annual reviews: A photo analysis of gender and race portrayals," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(1), pages 20-38.
    11. Matias Laine, 2009. "Ensuring legitimacy through rhetorical changes?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(7), pages 1029-1054, September.
    12. Farneti, Federica & Guthrie, James, 2009. "Sustainability reporting by Australian public sector organisations: Why they report," Accounting forum, Elsevier, vol. 33(2), pages 89-98.
    13. Carol A. Adams & Glen Whelan, 2009. "Conceptualising future change in corporate sustainability reporting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(1), pages 118-143, January.
    14. 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.

  19. Carol Adams & Ambika Zutshi, 2004. "Corporate Social Responsibility: Why Business Should Act Responsibly and Be Accountable," Australian Accounting Review, CPA Australia, vol. 14(34), pages 31-39, November.

    Cited by:

    1. Jennifer Martínez-Ferrero & Isabel Gallego-Álvarez & Isabel María García-Sánchez, 2015. "A Bidirectional Analysis of Earnings Management and Corporate Social Responsibility: The Moderating Effect of Stakeholder and Investor Protection," Australian Accounting Review, CPA Australia, vol. 25(4), pages 359-371, December.
    2. Nadia Gulko & Catriona Hyde, 2022. "Corporate perspectives on CSR disclosure: audience, materiality, motivations," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 19(4), pages 389-412, December.
    3. 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.
    4. Julia Lackmann & Jürgen Ernstberger & Michael Stich, 2012. "Market Reactions to Increased Reliability of Sustainability Information," Journal of Business Ethics, Springer, vol. 107(2), pages 111-128, May.
    5. Warren Maroun & Andre Prinsloo, 2020. "Drivers of combined assurance in a sustainable development context: Evidence from integrated reports," Business Strategy and the Environment, Wiley Blackwell, vol. 29(8), pages 3702-3719, December.
    6. Eriana Kartadjumena & Waymond Rodgers, 2019. "Executive Compensation, Sustainability, Climate, Environmental Concerns, and Company Financial Performance: Evidence from Indonesian Commercial Banks," Sustainability, MDPI, vol. 11(6), pages 1-21, March.
    7. Karen Benson & Peter M Clarkson & Tom Smith & Irene Tutticci, 2015. "A review of accounting research in the Asia Pacific region," Australian Journal of Management, Australian School of Business, vol. 40(1), pages 36-88, February.
    8. M. López & Arminda Garcia & Lazaro Rodriguez, 2007. "Sustainable Development and Corporate Performance: A Study Based on the Dow Jones Sustainability Index," Journal of Business Ethics, Springer, vol. 75(3), pages 285-300, October.
    9. Kai-Chong Thong & Wai-Peng Wong, 2018. "Pathways for Sustainable Supply Chain Performance—Evidence from a Developing Country, Malaysia," Sustainability, MDPI, vol. 10(8), pages 1-26, August.
    10. Stefan Schaltegger & Roger Burritt & Dimitar Zvezdov & Jacob Hörisch & Joanne Tingey-Holyoak, 2015. "Management Roles and Sustainability Information. Exploring Corporate Practice," Australian Accounting Review, CPA Australia, vol. 25(4), pages 328-345, December.
    11. Isabel Gallego‐Álvarez & Ivo Alexandre Quina‐Custodio, 2017. "Corporate Social Responsibility Reporting and Varieties of Capitalism: an International Analysis of State‐Led and Liberal Market Economies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 24(6), pages 478-495, November.
    12. 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.
    13. Carol A. Adams & Geoffrey R. Frost, 2007. "Managing Social and Environmental Performance: Do Companies Have Adequate Information?," Australian Accounting Review, CPA Australia, vol. 17(43), pages 2-11, November.
    14. Martínez-Ferrero, Jennifer & Prado-Lorenzo, José Manuel & Fernández-Fernández, José Miguel, 2013. "Responsabilidad social corporativa vs. responsabilidad contable," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 16(1), pages 32-45.
    15. Schaeffer, Roberto & Borba, Bruno S.M.C. & Rathmann, Régis & Szklo, Alexandre & Castelo Branco, David A., 2012. "Dow Jones sustainability index transmission to oil stock market returns: A GARCH approach," Energy, Elsevier, vol. 45(1), pages 933-943.
    16. Tu Thanh Hoai & Nha Nguyen Minh & Hien Vo Van & Nguyen Phong Nguyen, 2023. "Accounting going green: The move toward environmental sustainability in Vietnamese manufacturing firms," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(4), pages 1928-1941, July.
    17. Jielin Jing & Jianling Wang & Zhuochen Hu, 2023. "Has corporate involvement in government-initiated corporate social responsibility activities increased corporate value?—Evidence from China’s Targeted Poverty Alleviation," Palgrave Communications, Palgrave Macmillan, vol. 10(1), pages 1-16, December.
    18. Aldónio Ferreira & Carly Moulang & Bayu Hendro, 2010. "Environmental management accounting and innovation: an exploratory analysis," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(7), pages 920-948, September.
    19. 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.
    20. Monica Giancotti & Valeria Ciconte & Marianna Mauro, 2022. "Social Reporting in Healthcare Sector: The Case of Italian Public Hospitals," Sustainability, MDPI, vol. 14(23), pages 1-13, November.
    21. Esben Rahbek Gjerdrum Pedersen & Peter Neergaard & Janni Thusgaard Pedersen & Wencke Gwozdz, 2013. "Conformance and Deviance: Company Responses to Institutional Pressures for Corporate Social Responsibility Reporting," Business Strategy and the Environment, Wiley Blackwell, vol. 22(6), pages 357-373, September.
    22. Nurul Jannah Mustafa Khan & Hasani Mohd Ali, 2023. "Regulations on Non-Financial Disclosure in Corporate Reporting: A Thematic Review," Sustainability, MDPI, vol. 15(3), pages 1-23, February.
    23. Rudolf Baas & Georgios Georgakopoulos & Konstantinos Vasileiou & Ioannis Sotiropoulos, 2016. "An Investigation of Corporate Sustainability Value to Investors Before and After the Financial Crisis," International Journal of Economics and Finance, Canadian Center of Science and Education, vol. 8(6), pages 1-37, June.
    24. Jennifer Martínez‐Ferrero & José Valeriano Frías‐Aceituno, 2015. "Relationship Between Sustainable Development and Financial Performance: International Empirical Research," Business Strategy and the Environment, Wiley Blackwell, vol. 24(1), pages 20-39, January.
    25. Liang Li & Yanghong Wang & Huaping Sun & Huihui Shen & Yuen Lin, 2023. "Corporate Social Responsibility Information Disclosure and Financial Performance: Is Green Technology Innovation a Missing Link?," Sustainability, MDPI, vol. 15(15), pages 1-18, August.
    26. Xin Guan & Naveed Ahmad & Muhammad Safdar Sial & Jacob Cherian & Heesup Han, 2023. "CSR and organizational performance: The role of pro‐environmental behavior and personal values," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(2), pages 677-694, March.
    27. Truscott, Rachael A. & Bartlett, Jennifer L. & Tywoniak, Stephane A., 2009. "The reputation of the corporate social responsibility industry in Australia," Australasian marketing journal, Elsevier, vol. 17(2), pages 84-91.
    28. Moazzem Hossain & Angela Hecimovic & Aklema Choudhury Lema, 2015. "Corporate Social and Environmental Responsibility Reporting Practices from an Emerging Mobile Telecommunications Market," Australian Accounting Review, CPA Australia, vol. 25(4), pages 389-404, December.
    29. Isabel-María García-Sánchez & Jennifer Martínez-Ferrero, 2018. "Corporate Social Responsibility Performance, Disclosure and Assurance: Introduction to the Special Issue of Administrative Sciences," Administrative Sciences, MDPI, vol. 8(3), pages 1-6, September.
    30. MuiChing Chan & John Watson & David Woodliff, 2014. "Corporate Governance Quality and CSR Disclosures," Journal of Business Ethics, Springer, vol. 125(1), pages 59-73, November.
    31. 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.
    32. Ghazi Zouari & Kawther Dhifi, 2021. "The impact of board characteristics on integrated reporting: case of European companies," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 18(1), pages 83-94, March.

  20. Carol Adams & Nongnooch Kuasirikun, 2000. "A comparative analysis of corporate reporting on ethical issues by UK and German chemical and pharmaceutical companies," European Accounting Review, Taylor & Francis Journals, vol. 9(1), pages 53-79.

    Cited by:

    1. Azlan Amran & Roszaini Haniffa, 2011. "Evidence in development of sustainability reporting: a case of a developing country," Business Strategy and the Environment, Wiley Blackwell, vol. 20(3), pages 141-156, March.
    2. Nadia Gulko & Catriona Hyde, 2022. "Corporate perspectives on CSR disclosure: audience, materiality, motivations," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 19(4), pages 389-412, December.
    3. Valentina Marano & Peter Tashman & Tatiana Kostova, 2017. "Escaping the iron cage: Liabilities of origin and CSR reporting of emerging market multinational enterprises," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 48(3), pages 386-408, April.
    4. Madalina Dumitru & Nadia Albu & Valentin Florentin Dumitru & Catalin Nicolae Albu, 2014. "Practices Regarding the Forms of Communication with the Consumers used by a Multinational Company at Global and Local Level," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 16(35), pages 1-41, February.
    5. Mitzi Cubilla‐Montilla & Ana‐Belén Nieto‐Librero & Ma Purificación Galindo‐Villardón & Ma Purificación Vicente Galindo & Isabel‐María Garcia‐Sanchez, 2019. "Are cultural values sufficient to improve stakeholder engagement human and labour rights issues?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(4), pages 938-955, July.
    6. Michelon, Giovanna & Pilonato, Silvia & Ricceri, Federica, 2015. "CSR reporting practices and the quality of disclosure: An empirical analysis," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 33(C), pages 59-78.
    7. Giovanna Michelon, 2007. "Sustainability disclosure and reputation: a comparative study," "Marco Fanno" Working Papers 0044, Dipartimento di Scienze Economiche "Marco Fanno".
    8. 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.
    9. Daniel Zéghal & Saida Dammak, 2007. "La Divulgation De L'Information Environnementale Dans Les Rapports Annuels : Une Etude Comparative Des Multinationales Americaines Et Europeennes," Post-Print halshs-00534777, HAL.
    10. Azlan Amran & Shiau Ping Lee & S. Susela Devi, 2014. "The Influence of Governance Structure and Strategic Corporate Social Responsibility Toward Sustainability Reporting Quality," Business Strategy and the Environment, Wiley Blackwell, vol. 23(4), pages 217-235, May.
    11. Diana Escandon-Barbosa & Jairo Salas-Paramo & Josep Rialp-Criado, 2021. "Hofstede’s Cultural Dimensions as a Moderator of the Relationship between Ambidextrous Learning and Corporate Sustainability in Born Global Firms," Sustainability, MDPI, vol. 13(13), pages 1-17, June.
    12. Matthias S. Fifka & Maria Drabble, 2012. "Focus and Standardization of Sustainability Reporting – A Comparative Study of the United Kingdom and Finland," Business Strategy and the Environment, Wiley Blackwell, vol. 21(7), pages 455-474, November.
    13. Frías Aceituno, José Valeriano & Marques, Maria da Conceição & Rodríguez Ariza, Lázaro, 2013. "Divulgación de información sostenible: ¿se adapta a las expectativas de la sociedad?," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 16(2), pages 147-158.
    14. Tony McMurtrie, 2005. "Factors influencing the publication of social performance information: an Australian case study," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 12(3), pages 129-143, September.
    15. Campbell, David & Cornelia Beck, A. & Shrives, Philip, 2005. "A note on comparative language interrogation for content analysis: The example of English vs. German," The British Accounting Review, Elsevier, vol. 37(3), pages 339-350.
    16. Carol A. Adams & Geoffrey R. Frost, 2006. "Accessibility and functionality of the corporate web site: implications for sustainability reporting," Business Strategy and the Environment, Wiley Blackwell, vol. 15(4), pages 275-287, July.
    17. Stefan Schaltegger & Roger Burritt & Dimitar Zvezdov & Jacob Hörisch & Joanne Tingey-Holyoak, 2015. "Management Roles and Sustainability Information. Exploring Corporate Practice," Australian Accounting Review, CPA Australia, vol. 25(4), pages 328-345, December.
    18. Gilbert K. Amoako & Anokye M. Adam & George Tackie & Clement Lamboi Arthur, 2021. "Environmental Accountability Practices of Environmentally Sensitive Firms in Ghana: Does Institutional Isomorphism Matter?," Sustainability, MDPI, vol. 13(17), pages 1-14, August.
    19. Stephen Chen & Petra Bouvain, 2009. "Is Corporate Responsibility Converging? A Comparison of Corporate Responsibility Reporting in the USA, UK, Australia, and Germany," Journal of Business Ethics, Springer, vol. 87(1), pages 299-317, April.
    20. Kolk, Ans, 2010. "Trajectories of sustainability reporting by MNCs," Journal of World Business, Elsevier, vol. 45(4), pages 367-374, October.
    21. 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.
    22. Marisa Agostini & Ericka Costa, 2012. "Mandatory disclosure about environmental and employee matters in Italian listed corporate groups' reports," Working Papers 6, Department of Management, Università Ca' Foscari Venezia.
    23. Wenjing Li & Xiaoyan Lu, 2016. "Institutional Interest, Ownership Type, and Environmental Capital Expenditures: Evidence from the Most Polluting Chinese Listed Firms," Journal of Business Ethics, Springer, vol. 138(3), pages 459-476, October.
    24. Li Chang & Wenjing Li & Xiaoyan Lu, 2015. "Government Engagement, Environmental Policy, and Environmental Performance: Evidence from the Most Polluting Chinese Listed Firms," Business Strategy and the Environment, Wiley Blackwell, vol. 24(1), pages 1-19, January.
    25. Elena Barbu & Pascal Dumontier & Niculae Feleagă & Liliana Feleagă, 2012. "Mandatory environmental disclosures by companies complying with IAS/IFRS: The case of France, Germany and the UK," Working Papers halshs-00658409, HAL.
    26. Aldónio Ferreira & Carly Moulang & Bayu Hendro, 2010. "Environmental management accounting and innovation: an exploratory analysis," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(7), pages 920-948, September.
    27. Filippo Vitolla & Nicola Raimo & Michele Rubino, 2020. "Gli effetti della cultura nazionale sulla qualit? della disclosure del capitale intellettuale nel contesto dell?Integrated Reporting," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2020(1), pages 137-160.
    28. Francesca Manes-Rossi & Giuseppe Nicolo & Rebecca Levy Orelli, 2017. "Reshaping Risk Disclosure through Integrated Reporting: Evidence from Italian Early Adopters," International Journal of Business and Management, Canadian Center of Science and Education, vol. 12(10), pages 1-11, September.
    29. Barbu, Elena M. & Dumontier, Pascal & Feleagă, Niculae & Feleagă, Liliana, 2014. "Mandatory Environmental Disclosures by Companies Complying with IASs/IFRSs: The Cases of France, Germany, and the UK," The International Journal of Accounting, Elsevier, vol. 49(2), pages 231-247.
    30. Thoradeniya, Prabanga & Lee, Janet & Tan, Rebecca & Ferreira, Aldónio, 2022. "From intention to action on sustainability reporting: The role of individual, organisational and institutional factors during war and post-war periods," The British Accounting Review, Elsevier, vol. 54(1).
    31. Salma Damak-Ayadi, 2006. "Analyse des facteurs explicatifs de la publication des rapports sociétaux en France," Post-Print halshs-00154184, HAL.
    32. C. Baccouche & Olfa Errais & Karima Mzoughi, 2010. "Les déterminants de la publication volontaire d'informations sociales : cas des entreprises tunisiennes," Post-Print halshs-00526423, HAL.
    33. Obeid Ahmed Obeid Abdelnour, 2021. "Talent Retention at Commercial Banks in Vietnam," International Review of Management and Marketing, Econjournals, vol. 11(1), pages 60-67.
    34. Isabel Gallego‐Alvarez & Eduardo Ortas & José Luis Vicente‐Villardón & Igor Álvarez Etxeberria, 2017. "Institutional Constraints, Stakeholder Pressure and Corporate Environmental Reporting Policies," Business Strategy and the Environment, Wiley Blackwell, vol. 26(6), pages 807-825, September.
    35. Carol Adams & Ambika Zutshi, 2004. "Corporate Social Responsibility: Why Business Should Act Responsibly and Be Accountable," Australian Accounting Review, CPA Australia, vol. 14(34), pages 31-39, November.
    36. Salma Damak Ayadi, 2004. "Determinants of the corporate decision to disclose stakeholders' reports in France," Post-Print halshs-00154181, HAL.
    37. Filippo Vitolla & Nicola Raimo & Michele Rubino & Antonello Garzoni, 2019. "The impact of national culture on integrated reporting quality. A stakeholder theory approach," Business Strategy and the Environment, Wiley Blackwell, vol. 28(8), pages 1558-1571, December.
    38. Moazzem Hossain & Angela Hecimovic & Aklema Choudhury Lema, 2015. "Corporate Social and Environmental Responsibility Reporting Practices from an Emerging Mobile Telecommunications Market," Australian Accounting Review, CPA Australia, vol. 25(4), pages 389-404, December.
    39. Concetta Carnevale & Maria Mazzuca & Sergio Venturini, 2012. "Corporate Social Reporting in European Banks: The Effects on a Firm's Market Value," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 19(3), pages 159-177, May.
    40. Fabienne Fortanier & Ans Kolk & Jonatan Pinkse, 2011. "Harmonization in CSR Reporting," Management International Review, Springer, vol. 51(5), pages 665-696, October.
    41. Irene Criado-Jiménez & Manuel Fernández-Chulián & Carlos Larrinaga-González & Francisco Husillos-Carqués, 2008. "Compliance with Mandatory Environmental Reporting in Financial Statements: The Case of Spain (2001–2003)," Journal of Business Ethics, Springer, vol. 79(3), pages 245-262, May.
    42. García-Sánchez, Isabel-María & Rodríguez-Ariza, Lázaro & Frías-Aceituno, José-Valeriano, 2013. "The cultural system and integrated reporting," International Business Review, Elsevier, vol. 22(5), pages 828-838.
    43. Maryna Gulenko, 2018. "Mandatory CSR reporting—literature review and future developments in Germany [Nichtfinanzielle Berichterstattungspflicht – Literaturzusammenfassung und Mögliche Entwicklungen in Deutschland]," NachhaltigkeitsManagementForum | Sustainability Management Forum, Springer, vol. 26(1), pages 3-17, December.
    44. Elisabetta Magnaghi, 2014. "Le Reporting intégré : motivations et éléments de rupture," Post-Print hal-01899741, HAL.
    45. Elena Barbu & Pascal Dumontier & Niculae Feleagă & Liliana Feleagă, 2011. "Mandatory environmental disclosures by companies complying with IAS/IFRS: The case of France, Germany and the UK," Post-Print halshs-00658734, HAL.
    46. Teresa Eugénio & Isabel Costa Lourenço & Ana Isabel Morais, 2010. "Recent developments in social and environmental accounting research," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 6(2), pages 286-305, June.
    47. 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.
    48. Matthias S. Fifka, 2013. "Corporate Responsibility Reporting and its Determinants in Comparative Perspective – a Review of the Empirical Literature and a Meta‐analysis," Business Strategy and the Environment, Wiley Blackwell, vol. 22(1), pages 1-35, January.
    49. Gallego-Álvarez, Prof. Isabel & Ortas, Prof. Eduardo, 2017. "Corporate environmental sustainability reporting in the context of national cultures: A quantile regression approach," International Business Review, Elsevier, vol. 26(2), pages 337-353.
    50. Raimo, Nicola & Zito, Marianna & Caragnano, Alessandra, 2019. "Does national culture affect integrated reporting quality? A focus on GLOBE dimensions," EconStor Conference Papers 199012, ZBW - Leibniz Information Centre for Economics.

  21. Carol Adams & George Harte, 2000. "Making Discrimination Visible: the Potential for Social Accounting," Accounting Forum, Taylor & Francis Journals, vol. 24(1), pages 56-79, March.

    Cited by:

    1. Esther Albelda Pérez & Carmen Correa Ruiz & Francisco Carrasco Fenech, 2007. "Environmental management systems as an embedding mechanism: a research note," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(3), pages 403-422, June.
    2. Bouten, Lies & Everaert, Patricia & Van Liedekerke, Luc & De Moor, Lieven & Christiaens, Johan, 2011. "Corporate social responsibility reporting: A comprehensive picture?," Accounting forum, Elsevier, vol. 35(3), pages 187-204.
    3. O'Dwyer, Brendan, 2005. "The construction of a social account: a case study in an overseas aid agency," Accounting, Organizations and Society, Elsevier, vol. 30(3), pages 279-296, April.
    4. Patten, Dennis M., 2005. "The accuracy of financial report projections of future environmental capital expenditures: a research note," Accounting, Organizations and Society, Elsevier, vol. 30(5), pages 457-468, July.
    5. Meijie Du & Xiaoyu Qu, 2024. "Is Digital Transformation a Burden or a Help? From the Perspective of Enterprise Sustainable Development," Sustainability, MDPI, vol. 16(3), pages 1-16, January.
    6. K. Vithana & T. Soobaroyen & C. G. Ntim, 2021. "Human Resource Disclosures in UK Corporate Annual Reports: To What Extent Do These Reflect Organisational Priorities Towards Labour?," Journal of Business Ethics, Springer, vol. 169(3), pages 475-497, March.
    7. Grosser, Kate & Moon, Jeremy, 2008. "Developments in company reporting on workplace gender equality?," Accounting forum, Elsevier, vol. 32(3), pages 179-198.
    8. Jolanta Maj, 2018. "Embedding Diversity in Sustainability Reporting," Sustainability, MDPI, vol. 10(7), pages 1-18, July.
    9. Gallhofer, Sonja & Haslam, Jim, 2019. "Some reflections on the construct of emancipatory accounting: Shifting meaning and the possibilities of a new pragmatism," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 63(C).
    10. 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.
    11. Lee, Bill & Cassell, Catherine, 2008. "Employee and social reporting as a war of position and the union learning representative initiative in the UK," Accounting forum, Elsevier, vol. 32(4), pages 276-287.

  22. Carol Adams & Pauline Weetman & Edward Jones & Sidney Gray, 1999. "Reducing the burden of US GAAP reconciliations by foreign companies listed in the United States: the key question of materiality," European Accounting Review, Taylor & Francis Journals, vol. 8(1), pages 1-22.

    Cited by:

    1. Michael Dobler & Nina Günther, 2008. "Stand der de facto-Konvergenz von IFRS und US-GAAP — Eine empirische Analyse der Überleitungsrechnungen nach Form 20-F von Unternehmen aus der Europäischen Union," Schmalenbach Journal of Business Research, Springer, vol. 60(8), pages 809-845, December.
    2. Franco Visani & F. Marta L. Di Lascio & Silvia Gardini, 2017. "The impact of institutional and cultural factors on the use ofnon-GAAP financial measures. International evidence fromthe oil and gas industry," BEMPS - Bozen Economics & Management Paper Series BEMPS41, Faculty of Economics and Management at the Free University of Bozen.
    3. Nurunnabi, Mohammad & Donker, Han & Jermakowicz, Eva K., 2022. "The impact of mandatory adoption of IFRS in Saudi Arabia," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 49(C).
    4. Vieru, Markku & Schadewitz, Hannu, 2010. "Impact of IFRS transition on audit and non-audit fees: evidence from small and medium-sized listed companies in Finland," MPRA Paper 44664, University Library of Munich, Germany.
    5. Niamh Brennan & Claire Marston, 1999. "A comparative analysis of required financial disclosures in US, UK and international accounting standards," Open Access publications 10197/2969, Research Repository, University College Dublin.
    6. Webber, Sarah J. & Nichols, Nancy B. & Street, Donna L. & Cereola, Sandra J., 2013. "Non-GAAP adjustments to net income appearing in the earnings releases of the S&P 100: An analysis of frequency of occurrence, materiality and rationale," Research in Accounting Regulation, Elsevier, vol. 25(2), pages 236-251.

  23. P. Weetman & E. A. E. Jones & C. A. Adams & S. J. Gray, 1998. "Profit Measurement and UK Accounting Standards: A Case of Increasing Disharmony in Relation to US GAAP and IASs," Accounting and Business Research, Taylor & Francis Journals, vol. 28(3), pages 189-208, March.

    Cited by:

    1. Maroney, James J. & McGarry, Clodagh & Ó hÓgartaigh, Ciarán, 2008. "Familiarity, home bias and investors’ reactions to 20-F reconciliation gains and losses and perceptions of the quality of accounting principles," The British Accounting Review, Elsevier, vol. 40(2), pages 103-122.
    2. Federica Doni & Ross Taplin & Roberto Verona, 2016. "Comparability of Company Accounts Using IFRS and US GAAP: Empirical Evidence of European and US Financial Statements," International Journal of Business and Management, Canadian Center of Science and Education, vol. 11(12), pages 1-54, November.
    3. Street, Donna L. & Nichols, Nancy B. & Gray, Sidney J., 2000. "Assessing the Acceptability of International Accounting Standards in the US: An Empirical Study of the Materiality of US GAAP Reconciliations by Non-US Companies Complying with IASC Standards," The International Journal of Accounting, Elsevier, vol. 35(1), pages 27-63, March.
    4. Stephen Zeff & David Hatherly & T. Cooke & Colin Clubb, 1998. "Book Reviews," Accounting and Business Research, Taylor & Francis Journals, vol. 29(1), pages 87-92.
    5. Iatridis, George, 2012. "Hedging and earnings management in the light of IFRS implementation: Evidence from the UK stock market," The British Accounting Review, Elsevier, vol. 44(1), pages 21-35.
    6. Franco Visani & F. Marta L. Di Lascio & Silvia Gardini, 2017. "The impact of institutional and cultural factors on the use ofnon-GAAP financial measures. International evidence fromthe oil and gas industry," BEMPS - Bozen Economics & Management Paper Series BEMPS41, Faculty of Economics and Management at the Free University of Bozen.
    7. Dunk, Alan S. & Kilgore, Alan, 2000. "The Reintroduction of the True and Fair Override and Harmonization with IASC Standards in Australia: Lessons from the EU and Implications for Financial Reporting and International Trade," The International Journal of Accounting, Elsevier, vol. 35(2), pages 213-226, July.
    8. Whittington, Mark, 2000. "Problems in Comparing Financial Performance Across International Boundaries: A Case Study Approach," The International Journal of Accounting, Elsevier, vol. 35(3), pages 399-413, September.
    9. David Ashton & Terry Cooke & Mark Tippett, 2003. "An Aggregation Theorem for the Valuation of Equity Under Linear Information Dynamics," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 30(3‐4), pages 413-440, April.
    10. Artikis, Panagiotis G. & Papanastasopoulos, Georgios A., 2016. "Implications of the cash component of earnings for earnings persistence and stock returns," The British Accounting Review, Elsevier, vol. 48(2), pages 117-133.
    11. Salma Damak-Ayadi, 2007. "De L'Efficacite Des Mesures De Convergence Pour Preparer Le Passage Aux Ias/Ifrs En France," Post-Print halshs-00544879, HAL.
    12. Niamh Brennan & Claire Marston, 1999. "A comparative analysis of required financial disclosures in US, UK and international accounting standards," Open Access publications 10197/2969, Research Repository, University College Dublin.
    13. Vassilios‐Christos Naoum & Georgios A. Papanastasopoulos, 2021. "The implications of cash flows for future earnings and stock returns within profit and loss firms," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 26(2), pages 2927-2945, April.
    14. Peng, Songlan & Tondkar, Rasoul H. & van der Laan Smith, Joyce & Harless, David W., 2008. "Does Convergence of Accounting Standards Lead to the Convergence of Accounting Practices?: A Study from China," The International Journal of Accounting, Elsevier, vol. 43(4), pages 448-468, December.
    15. Andreea Gabriela PONORICA & Ahmed H. Juhi AL-SAEDI, 2015. "International Economic Harmonisation," Proceedings of the INTERNATIONAL MANAGEMENT CONFERENCE, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 9(1), pages 420-431, November.
    16. Doukakis, Leonidas C. & Papanastasopoulos, Georgios A., 2014. "The accrual anomaly in the U.K. stock market: Implications of growth and accounting distortions," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 32(C), pages 256-277.
    17. Sugiyama, Sachiko & Islam, Jesmin, 2016. "Empirical findings from the reconciliations in the first IFRS compliant reports prepared by Japanese-owned subsidiaries in Australia," Advances in accounting, Elsevier, vol. 35(C), pages 143-158.

  24. Adams, Carol A. & Harte, George, 1998. "The changing portrayal of the employment of women in British banks' and retail companies' corporate annual reports," Accounting, Organizations and Society, Elsevier, vol. 23(8), pages 781-812, November.

    Cited by:

    1. Lupu, Ioana, 2012. "Approved routes and alternative paths: The construction of women's careers in large accounting firms. Evidence from the French Big Four," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(4), pages 351-369.
    2. Azlan Amran & Roszaini Haniffa, 2011. "Evidence in development of sustainability reporting: a case of a developing country," Business Strategy and the Environment, Wiley Blackwell, vol. 20(3), pages 141-156, March.
    3. Lambert, Caroline & Dambrin, Claire, 2006. "La question du genre en comptabilité : analyses théoriques et méthodologiques," HEC Research Papers Series 843, HEC Paris.
    4. Claire Dambrin & Caroline Virginie Lambert, 2006. "Le Plafond De Verre Dans Les Cabinets D'Audit – Questions Theoriques Et Methodologiques," Post-Print halshs-00548047, HAL.
    5. Valentina Marano & Peter Tashman & Tatiana Kostova, 2017. "Escaping the iron cage: Liabilities of origin and CSR reporting of emerging market multinational enterprises," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 48(3), pages 386-408, April.
    6. 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.
    7. Claire Dambrin & Caroline Virginie Lambert, 2006. "Le Plafond De Verre Dans Les Cabinets D'Audit Questions Theoriques Et Methodologiques," Post-Print halshs-00558352, HAL.
    8. Roszaini Haniffa & Mohammad Hudaib, 2007. "Exploring the Ethical Identity of Islamic Banks via Communication in Annual Reports," Journal of Business Ethics, Springer, vol. 76(1), pages 97-116, November.
    9. Carol Adams & Nongnooch Kuasirikun, 2000. "A comparative analysis of corporate reporting on ethical issues by UK and German chemical and pharmaceutical companies," European Accounting Review, Taylor & Francis Journals, vol. 9(1), pages 53-79.
    10. Dambrin, Claire & Lambert, Caroline, 2007. "Motherhood: The key to the glass ceiling ? the case of the big four in France," HEC Research Papers Series 862, HEC Paris.
    11. Matthias S. Fifka & Maria Drabble, 2012. "Focus and Standardization of Sustainability Reporting – A Comparative Study of the United Kingdom and Finland," Business Strategy and the Environment, Wiley Blackwell, vol. 21(7), pages 455-474, November.
    12. Waris Ali & Jedrzej George Frynas & Zeeshan Mahmood, 2017. "Determinants of Corporate Social Responsibility (CSR) Disclosure in Developed and Developing Countries: A Literature Review," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 24(4), pages 273-294, July.
    13. Ali Meftah Gerged & Eshani Beddewela & Christopher J. Cowton, 2021. "Is corporate environmental disclosure associated with firm value? A multicountry study of Gulf Cooperation Council firms," Business Strategy and the Environment, Wiley Blackwell, vol. 30(1), pages 185-203, January.
    14. Mäkelä, Hannele, 2013. "On the ideological role of employee reporting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(4), pages 360-378.
    15. Chiara Oppi & Caterina Cavicchi & Emidia Vagnoni, 2021. "The Journey to Gender-Responsive Budgeting: Lessons Learned from Higher Education," Sustainability, MDPI, vol. 13(4), pages 1-23, February.
    16. Isabel Gallego‐Álvarez & Ivo Alexandre Quina‐Custodio, 2017. "Corporate Social Responsibility Reporting and Varieties of Capitalism: an International Analysis of State‐Led and Liberal Market Economies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 24(6), pages 478-495, November.
    17. Stephen Chen & Petra Bouvain, 2009. "Is Corporate Responsibility Converging? A Comparison of Corporate Responsibility Reporting in the USA, UK, Australia, and Germany," Journal of Business Ethics, Springer, vol. 87(1), pages 299-317, April.
    18. Salma Damak-Ayadi, 2005. "Analyse des facteurs explicatifs de la publication des rapports sociétaux en France. Determinants of the corporate decision to disclose stakehoders' reports in France," Post-Print halshs-00581181, HAL.
    19. Patten, Dennis M., 2005. "The accuracy of financial report projections of future environmental capital expenditures: a research note," Accounting, Organizations and Society, Elsevier, vol. 30(5), pages 457-468, July.
    20. Contrafatto, Massimo, 2014. "The institutionalization of social and environmental reporting: An Italian narrative," Accounting, Organizations and Society, Elsevier, vol. 39(6), pages 414-432.
    21. Amel Ben Rhouma & Marie-José Scotto, 2014. "Le reporting sur la diversite du genre dans les rapports annuels des banques francaises: quels changements?," Working Papers 2014-157, Department of Research, Ipag Business School.
    22. Bouten, Lies & Everaert, Patricia, 2015. "Social and environmental reporting in Belgium: ‘Pour vivre heureux, vivons cachés’," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 33(C), pages 24-43.
    23. Isabel‐María García‐Sánchez & Marcelle Colares Oliveira & Jennifer Martínez‐Ferrero, 2020. "Female directors and gender issues reporting: The impact of stakeholder engagement at country level," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(1), pages 369-382, January.
    24. Carol A. Adams & Geoffrey R. Frost, 2008. "Integrating sustainability reporting into management practices," Accounting Forum, Taylor & Francis Journals, vol. 32(4), pages 288-302, December.
    25. George Ted Khiong Thien, 2015. "CSR for Clients’ Social/Environmental Impacts?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 22(2), pages 83-94, March.
    26. Grosser, Kate & Moon, Jeremy, 2008. "Developments in company reporting on workplace gender equality?," Accounting forum, Elsevier, vol. 32(3), pages 179-198.
    27. Adams, Carol A. & Abhayawansa, Subhash, 2022. "Connecting the COVID-19 pandemic, environmental, social and governance (ESG) investing and calls for ‘harmonisation’ of sustainability reporting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 82(C).
    28. Branco, Manuel Castelo & Rodrigues, Lúcia Lima, 2008. "Social responsibility disclosure: A study of proxies for the public visibility of Portuguese banks," The British Accounting Review, Elsevier, vol. 40(2), pages 161-181.
    29. Aray, Yulia & Dikova, Desislava & Garanina, Tatiana & Veselova, Anna, 2021. "The hunt for international legitimacy: Examining the relationship between internationalization, state ownership, location and CSR reporting of Russian firms," International Business Review, Elsevier, vol. 30(5).
    30. Isabel‐María García‐Sánchez & Valentina Minutiello & Patrizia Tettamanzi, 2022. "Gender disclosure: The impact of peer behaviour and the firm's equality policies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(2), pages 385-405, March.
    31. Duff, Angus, 2011. "Big four accounting firms’ annual reviews: A photo analysis of gender and race portrayals," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(1), pages 20-38.
    32. Bebbington, Jan & Kirk, Elizabeth A. & Larrinaga, Carlos, 2012. "The production of normativity: A comparison of reporting regimes in Spain and the UK," Accounting, Organizations and Society, Elsevier, vol. 37(2), pages 78-94.
    33. Eshiett Philip Kendy & Dr Dorathy Akpan & Joseph Ime Edet, 2023. "Accounting Perspective of Social Footprint Disclosure and its Implication on Firm’s Value of Selected Oil and Gas Companies in Nigeria," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 7(12), pages 981-1004, December.
    34. Brendan O'Dwyer, 2003. "The ponderous evolution of corporate environmental reporting in Ireland. Recent evidence from publicly listed companies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 10(2), pages 91-100, June.
    35. Belal, Ataur Rahman & Cooper, Stuart, 2011. "The absence of corporate social responsibility reporting in Bangladesh," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(7), pages 654-667.
    36. Farneti, Federica & Guthrie, James, 2009. "Sustainability reporting by Australian public sector organisations: Why they report," Accounting forum, Elsevier, vol. 33(2), pages 89-98.
    37. Joseph U. Madugba & E. Ben-Caleb & T. U. Agburuga & W. C. Ani & S. L. Jegede & S. O. Fadoju, 2021. "Environmental Reporting and Sustainbility Reports in Oil Companies in Nigeria," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 12(1), pages 310-318, January.
    38. Marcelle Colares Oliveira & Manuel Salgueiro Rodrigues Júnior & Sérgio Henrique De Oliveira Lima & George Alberto De Freitas, 2018. "The Influence of the Characteristics of the National Business System in the Disclosure of Gender-Related Corporate Social Responsibility Practices," Administrative Sciences, MDPI, vol. 8(2), pages 1-17, April.
    39. C. Baccouche & Olfa Errais & Karima Mzoughi, 2010. "Les déterminants de la publication volontaire d'informations sociales : cas des entreprises tunisiennes," Post-Print halshs-00526423, HAL.
    40. Maltby, Josephine, 2004. "Hadfields Ltd: its annual general meetings 1903–1939 and their relevance for contemporary corporate social reporting," The British Accounting Review, Elsevier, vol. 36(4), pages 415-439.
    41. Ali M Gerged & Christopher J Cowton & Eshani S Beddewela, 2018. "Towards Sustainable Development in the Arab Middle East and North Africa Region: A Longitudinal Analysis of Environmental Disclosure in Corporate Annual Reports," Business Strategy and the Environment, Wiley Blackwell, vol. 27(4), pages 572-587, May.
    42. Salma Damak Ayadi, 2004. "Determinants of the corporate decision to disclose stakeholders' reports in France," Post-Print halshs-00154181, HAL.
    43. Dambrin, Claire & Lambert, Caroline, 2012. "Who is she and who are we? A reflexive journey in research into the rarity of women in the highest ranks of accountancy," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(1), pages 1-16.
    44. Liao, Lin & Luo, Le & Tang, Qingliang, 2015. "Gender diversity, board independence, environmental committee and greenhouse gas disclosure," The British Accounting Review, Elsevier, vol. 47(4), pages 409-424.
    45. Gray, Rob, 2002. "The social accounting project and Accounting Organizations and Society Privileging engagement, imaginings, new accountings and pragmatism over critique?," Accounting, Organizations and Society, Elsevier, vol. 27(7), pages 687-708, October.
    46. Malcolm Anderson, 1999. "Accounting History Publications 1998," Accounting History Review, Taylor & Francis Journals, vol. 9(3), pages 375-384.
    47. Mahadeo, Jyoti Devi & Oogarah-Hanuman, Vanisha & Soobaroyen, Teerooven, 2011. "Changes in social and environmental reporting practices in an emerging economy (2004–2007): Exploring the relevance of stakeholder and legitimacy theories," Accounting forum, Elsevier, vol. 35(3), pages 158-175.
    48. Kuasirikun, Nooch, 2011. "The portrayal of gender in annual reports in Thailand," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(1), pages 53-78.

  25. Carol Adams & Pauline Weetman & Sidney Gray, 1993. "Reconciling national with international accounting standards," European Accounting Review, Taylor & Francis Journals, vol. 2(3), pages 471-494.

    Cited by:

    1. Federica Doni & Ross Taplin & Roberto Verona, 2016. "Comparability of Company Accounts Using IFRS and US GAAP: Empirical Evidence of European and US Financial Statements," International Journal of Business and Management, Canadian Center of Science and Education, vol. 11(12), pages 1-54, November.
    2. Street, Donna L. & Nichols, Nancy B. & Gray, Sidney J., 2000. "Assessing the Acceptability of International Accounting Standards in the US: An Empirical Study of the Materiality of US GAAP Reconciliations by Non-US Companies Complying with IASC Standards," The International Journal of Accounting, Elsevier, vol. 35(1), pages 27-63, March.
    3. Kanto, Antti J. & Schadewitz, Hannu J., 2000. "Market use of disclosure components in interim reports," Omega, Elsevier, vol. 28(4), pages 417-431, August.
    4. Carol Adams & Pauline Weetman & Edward Jones & Sidney Gray, 1999. "Reducing the burden of US GAAP reconciliations by foreign companies listed in the United States: the key question of materiality," European Accounting Review, Taylor & Francis Journals, vol. 8(1), pages 1-22.
    5. Sara Paralta, 2014. "Accounting Standards and Market Value of Firms with Pension Plans," International Journal of Business and Social Research, LAR Center Press, vol. 4(11), pages 31-42, November.
    6. Dunk, Alan S. & Kilgore, Alan, 2000. "The Reintroduction of the True and Fair Override and Harmonization with IASC Standards in Australia: Lessons from the EU and Implications for Financial Reporting and International Trade," The International Journal of Accounting, Elsevier, vol. 35(2), pages 213-226, July.
    7. Elena Barbu & C. Richard Baker, 2009. "L'application des normes IAS/IFRS dans l'Union Européenne : Outil de gouvernance d'entreprise ou de gouvernance mondiale ?," Post-Print halshs-00459791, HAL.
    8. Hannu, Schadewitz, 1997. "Financial and nonfinancial information in interim reports: Determinants and implications," MPRA Paper 44292, University Library of Munich, Germany.
    9. Elena Barbu, 2006. "L'application des normes IAS/IFRS par les entreprises françaises cotées : une décision sous influence institutionnelle," Post-Print halshs-00548117, HAL.
    10. Iatridis, George & Rouvolis, Sotiris, 2010. "The post-adoption effects of the implementation of International Financial Reporting Standards in Greece," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 19(1), pages 55-65.
    11. Sara Paralta, 2014. "Accounting Standards and Market Value of Firms with Pension Plans," International Journal of Business and Social Research, MIR Center for Socio-Economic Research, vol. 4(11), pages 31-42, November.

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