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Exploring the reliability of social and environmental disclosures content analysis

Author

Listed:
  • Markus J. Milne
  • Ralph W. Adler

Abstract

Keywords: Company reports, Disclosure, Environmental audit, Social audit, New Zealand

Suggested Citation

  • Markus J. Milne & Ralph W. Adler, 1999. "Exploring the reliability of social and environmental disclosures content analysis," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 12(2), pages 237-256, May.
    • Handle: RePEc:eme:aaajpp:09513579910270138
    DOI: 10.1108/09513579910270138
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    Citations

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    Cited by:

    1. 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.
    2. Sarfraz Nazir & Federica Doni, 2024. "Nexus of circular economy R0 to R9 principles in integrated reporting: Insights from a multiple case study comparison," Business Strategy and the Environment, Wiley Blackwell, vol. 33(5), pages 4058-4085, July.
    3. 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.
    4. José Luis Vázquez-Burguete & Oscar Licandro & Luis Camilo Ortigueira-Sánchez & Patricia Correa, 2024. "Do Enterprises That Publish Sustainability Reports Have a Better Developed Environmental Responsibility and Are They More Transparent?," Sustainability, MDPI, vol. 16(14), pages 1-21, July.
    5. Laila Mohamed Alshawadfy Aladwey & Raghad Abdulkarim Alsudays, 2024. "Unveiling the Significance: Sustainability and Environmental Disclosure in Saudi Arabia through Stakeholders’ Theory," Sustainability, MDPI, vol. 16(9), pages 1-20, April.
    6. Victoria Carmichael & Rob Whitley, 2019. "Media coverage of Robin Williams’ suicide in the United States: A contributor to contagion?," PLOS ONE, Public Library of Science, vol. 14(5), pages 1-13, May.
    7. Marika Arena & Giovanni Azzone & Sara Ratti & Valeria Maria Urbano & Giovanni Vecchio, 2023. "Sustainable development goals and corporate reporting: An empirical investigation of the oil and gas industry," Sustainable Development, John Wiley & Sons, Ltd., vol. 31(1), pages 12-25, February.
    8. Habib Zaman Khan & Muhammad Nurul Houqe & Ielemia K Ielemia, 2023. "Organic versus cosmetic efforts of the quality of carbon reporting by top New Zealand firms. Does market reward or penalise?," Business Strategy and the Environment, Wiley Blackwell, vol. 32(1), pages 686-703, January.
    9. Anguiano-Santos, Carlos & Salazar-Ordóñez, Melania & Tornel-Vázquez, Rossana & Rodríguez-Entrena, Macario, 2024. "Sustainability reporting harmonisation? A utopian endeavour for European agri-food companies," Journal of Policy Modeling, Elsevier, vol. 46(2), pages 354-368.
    10. Charles H. Cho & Michele Fabrizi & Silvia Pilonato & Federica Ricceri, 2024. "Not all bad news is harmful to a good reputation: evidence from the most visible companies in the US," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 28(1), pages 9-36, March.
    11. Mion, Giorgio & Loza Adaui, Cristian R. & Bonfanti, Angelo & De Crescenzo, Veronica, 2023. "Mission statements and financial and sustainability performance: An exploratory study of Benefit Corporations certified as B Corps," Journal of Business Research, Elsevier, vol. 157(C).

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