IDEAS home Printed from https://ideas.repec.org/f/pbo624.html
   My authors  Follow this author

Lies Bouten

Personal Details

First Name:Lies
Middle Name:
Last Name:Bouten
Suffix:
RePEc Short-ID:pbo624
[This author has chosen not to make the email address public]

Affiliation

(50%) Lille Économie et Management (LEM)

Lille, France
http://lem.univ-lille.fr/
RePEc:edi:laborfr (more details at EDIRC)

(50%) IESEG School of Management
Université Catholique de Lille

Lille, France
http://www.ieseg.fr/
RePEc:edi:iesegfr (more details at EDIRC)

Research output

as
Jump to: Working papers Articles Chapters

Working papers

  1. Lies Bouten & Sophie Hoozée, 2024. "How sustainability assurance work gets done: assurors’ sensemaking, socialization and interactions with clients," Post-Print hal-04538794, HAL.
  2. Lies Bouten & Julie Bayle-Cordier & Adel Beldi & Tiphaine Compernolle, 2023. "Boards and CSR : exploring the individual perceptions of non-executive directors," Post-Print hal-04278497, HAL.
  3. Blerita Korca & Ericka Costa & Lies Bouten, 2023. "Disentangling the concept of comparability in sustainability reporting," Post-Print hal-04278762, HAL.
  4. Lies Bouten, 2022. "Breaking boundaries: (counter) accounts during the pandemic – letters for future generations," Post-Print hal-03976711, HAL.
  5. Lies Bouten & Sophie Hoozée, 2022. "Hybridity in a hotel chain: designing a package of controls to sustain a hybrid mission," Post-Print hal-03706073, HAL.
  6. Lies Bouten, 2021. "Designing eco-controls for multi-objective organizations," Post-Print hal-03137622, HAL.
  7. Patricia Everaert & Lies Bouten & Annelien Baele, 2019. "CSR website disclosure: the influence of the upper echelons," Post-Print hal-02511274, HAL.
  8. Lies Bouten, 2017. "Whose Call to Answer: Institutional Complexity and Firms’ CSR Reporting," Post-Print hal-02990657, HAL.
  9. Lies Bouten & Sophie Hoozée, 2016. "Let's do it safely: how Altrad Balliauw configured a package of control systems," Post-Print hal-02990605, HAL.
  10. Lies Bouten & Patricia Everaert, 2015. "Social and environmental reporting in Belgium: `Pour vivre heureux, vivons cachés'," Post-Print hal-01563017, HAL.
  11. Lies Bouten, 2015. "Environmental Management Control Systems: The Role of Contextual and Strategic Factors," Post-Print hal-02990634, HAL.
  12. Lies Bouten & Sophie Hoozée, 2015. "Challenges in Sustainability and Integrated Reporting," Post-Print hal-01563042, HAL.
  13. L. Bouten & S. Hoozee, 2013. "On the interplay between environmental reporting and management accounting change," Post-Print hal-00847457, HAL.
  14. L. Bouten & P. Everaert & R.W. Roberts, 2012. "How a two-step approach discloses different determinants of voluntary social and environmental reporting," Post-Print hal-00800331, HAL.
  15. 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.
  16. L. Bouten & P. Everaert & L. van Liedekerke & L. de Moor & J. Christiaens, 2011. "Corporate social responsibility reporting: A comprehensive picture?," Post-Print hal-00677717, HAL.
  17. L. Bouten & P. Everaert, 2010. "Determinants of voluntary social and environmental disclosure: a research note," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 10/689, Ghent University, Faculty of Economics and Business Administration.
  18. P. Everaert & L. Bouten & L. Van Liedekerke & L. De Moor & J. Christiaens, 2009. "Discovering patterns in corporate social responsibility (CSR) reporting: A transparent framework based on the Global Reporting Initiative’s (GRI) Sustainability Reporting Guidelines," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 09/557, Ghent University, Faculty of Economics and Business Administration.
  19. Everaert, Patricia & Bouten, Lies & Van Liedekerke, Luc & De Moor, Lieven & Christiaens, Johan, 2007. "Voluntary disclosure of corporate social responsibility by Belgian listed firms: a content analysis of annual reports," Working Papers 2007/29, Hogeschool-Universiteit Brussel, Faculteit Economie en Management.

Articles

  1. Blerita Korca & Ericka Costa & Lies Bouten, 2023. "Disentangling the concept of comparability in sustainability reporting," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, vol. 14(4), pages 815-851, June.
  2. Lies Bouten, 2022. "Breaking boundaries: (counter) accounts during the pandemic – letters for future generations," Social and Environmental Accountability Journal, Taylor & Francis Journals, vol. 42(3), pages 238-239, September.
  3. Lies Bouten & Sophie Hoozée, 2022. "Hybridity in a hotel chain: designing a package of controls to sustain a hybrid mission," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 35(8), pages 1862-1891, March.
  4. Patricia Everaert & Lies Bouten & Annelien Baele, 2019. "CSR website disclosure: the influence of the upper echelons," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 32(2), pages 421-455, March.
  5. Lies Bouten, 2017. "Whose Call to Answer: Institutional Complexity and Firms’ CSR Reporting," Social and Environmental Accountability Journal, Taylor & Francis Journals, vol. 37(3), pages 222-222, September.
  6. 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.
  7. Lies Bouten, 2015. "Environmental Management Control Systems: The Role of Contextual and Strategic Factors," Social and Environmental Accountability Journal, Taylor & Francis Journals, vol. 35(1), pages 66-67, April.
  8. Lies Bouten, 2013. "Configuring Management Control Systems: Theorizing the Integration of Strategy and Sustainability," Social and Environmental Accountability Journal, Taylor & Francis Journals, vol. 33(1), pages 59-60, April.
  9. Lies Bouten & Patricia Everaert & Robin W. Roberts, 2012. "How a Two-Step Approach Discloses Different Determinants of Voluntary Social and Environmental Reporting," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 39(5-6), pages 567-605, June.
  10. Lies Bouten, 2012. "Sustainable Entrepreneurship and Sustainability Innovation: Categories and Interactions," Social and Environmental Accountability Journal, Taylor & Francis Journals, vol. 32(2), pages 110-111, September.
  11. 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.

Chapters

  1. Lies Bouten & Giovanna Michelon & Robin W. Roberts, 2024. "The challenge of measuring CSR performance," Chapters, in: Michel Magnan & Giovanna Michelon (ed.), Handbook on Corporate Governance and Corporate Social Responsibility, chapter 6, pages 67-79, Edward Elgar Publishing.

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.

Working papers

  1. Patricia Everaert & Lies Bouten & Annelien Baele, 2019. "CSR website disclosure: the influence of the upper echelons," Post-Print hal-02511274, HAL.

    Cited by:

    1. 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.
    2. Ziqin Yu & Xiang Xiao, 2022. "Innovation information disclosure and stock price crash risk‐based supervision and insurance effect path analysis," Australian Economic Papers, Wiley Blackwell, vol. 61(3), pages 534-590, September.
    3. Patrizia Di Tullio & Matteo La Torre & Diego Valentinetti & Michele A. Rea, 2021. "Toward performance measurement systems based on business models," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(suppl. 1), pages 97-122.
    4. Heather Carle & Linda Brewer, . "The United Kingdom Modern Slavery Act: Are we making progress? A look at organizational commitment to eradicating modern slavery," UNCTAD Transnational Corporations Journal, United Nations Conference on Trade and Development.

  2. Lies Bouten & Patricia Everaert, 2015. "Social and environmental reporting in Belgium: `Pour vivre heureux, vivons cachés'," Post-Print hal-01563017, HAL.

    Cited by:

    1. Rogerson, Michael & Scarpa, Francesco & Snelson-Powell, Annie, 2024. "Accounting for human rights: Evidence of due diligence in EU-listed firms’ reporting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).
    2. 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.

  3. Lies Bouten, 2015. "Environmental Management Control Systems: The Role of Contextual and Strategic Factors," Post-Print hal-02990634, HAL.

    Cited by:

    1. Bismark Kusi Appiah & Zhang Donghui & Shapan Chandra Majumder & Malepekola Precious Monaheng, 2020. "Effects of Environmental Strategy, Uncertainty and Top Management Commitment on the Environmental Performance: Role of Environmental Management Accounting and Environmental Management Control System," International Journal of Energy Economics and Policy, Econjournals, vol. 10(1), pages 360-370.

  4. Lies Bouten & Sophie Hoozée, 2015. "Challenges in Sustainability and Integrated Reporting," Post-Print hal-01563042, HAL.

    Cited by:

    1. Alina Beattrice VLADU & Dan Dacian CUZDRIOREAN, 2022. "Considerations on the Improvement of Ethical Decision Making in the Accounting Profession," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(1), pages 44-52, January.
    2. Tamara Poje & Maja Zaman Groff, 2022. "Mapping Ethics Education in Accounting Research: A Bibliometric Analysis," Journal of Business Ethics, Springer, vol. 179(2), pages 451-472, August.
    3. 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.
    4. Dimes, Ruth & de Villiers, Charl, 2024. "Hallmarks of Integrated Thinking," The British Accounting Review, Elsevier, vol. 56(1).
    5. 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.
    6. Maloney, Mary M. & Grimm, Stephanie D. & Anctil, Regina, 2020. "Atlas international business case: Examining globalization and economic indicators for the scrap metal recycling industry," Journal of Accounting Education, Elsevier, vol. 51(C).
    7. Anctil, Regina & Grimm, Stephanie D. & Maloney, Mary M., 2020. "Atlas managerial accounting case: Examining joint products in the international scrap metal recycling industry," Journal of Accounting Education, Elsevier, vol. 51(C).

  5. L. Bouten & S. Hoozee, 2013. "On the interplay between environmental reporting and management accounting change," Post-Print hal-00847457, HAL.

    Cited by:

    1. Huang, Xiaobei “Beryl†& Watson, Luke, 2015. "Corporate social responsibility research in accounting," Journal of Accounting Literature, Elsevier, vol. 34(C), pages 1-16.
    2. Mahmoudian, Fereshteh & Lu, Jing & Yu, Dongning & Nazari, Jamal A. & Herremans, Irene M., 2021. "Inter-and intra-organizational stakeholder arrangements in carbon management accounting," The British Accounting Review, Elsevier, vol. 53(1).
    3. Gabriel JINGA & Mădălina DUMITRU, 2015. "The Management Accounting Tools And The Integrated Reporting," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 7, pages 45-50, April.
    4. Kaveh Asiaei & Nick Bontis & Raziye Alizadeh & Mehdi Yaghoubi, 2022. "Green intellectual capital and environmental management accounting: Natural resource orchestration in favor of environmental performance," Business Strategy and the Environment, Wiley Blackwell, vol. 31(1), pages 76-93, January.
    5. Raja Mazhar Hameed & Abdul Rafae Mazhar Raja, 2023. "The Impact of Green Awareness on Green Purchase Intentions with Mediating Effect of Green Trust: A Consumer Perspective," Journal of Policy Research (JPR), Research Foundation for Humanity (RFH), vol. 9(2), pages 60-67.
    6. Laura Broccardo & Sara Giovanna Mauro, 2024. "The path towards sustainability: The role of internal stakeholders and management accounting in a dialogic perspective," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(3), pages 2496-2513, May.
    7. Gilbert Kwabena Amoako & Anokye M. Adam & Clement Lamboi Arthur & George Tackie, 2021. "Institutional isomorphism, environmental management accounting and environmental accountability: a review," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 23(8), pages 11201-11216, August.
    8. Jacqueline Corbett & Jane Webster & Tracy A. Jenkin, 2018. "Unmasking Corporate Sustainability at the Project Level: Exploring the Influence of Institutional Logics and Individual Agency," Journal of Business Ethics, Springer, vol. 147(2), pages 261-286, January.
    9. Journeault, Marc & De Rongé, Yves & Henri, Jean-François, 2016. "Levers of eco-control and competitive environmental strategy," The British Accounting Review, Elsevier, vol. 48(3), pages 316-340.
    10. Elisa Truant & Laura Corazza & Simone Domenico Scagnelli, 2017. "Sustainability and Risk Disclosure: An Exploratory Study on Sustainability Reports," Sustainability, MDPI, vol. 9(4), pages 1-20, April.
    11. Laguir, Issam & Stekelorum, Rébecca & El Baz, Jamal, 2021. "Proactive environmental strategy and performances of third party logistics providers (TPLs): Investigating the role of eco-control systems," International Journal of Production Economics, Elsevier, vol. 240(C).
    12. Leanne Johnstone, 2019. "Theorising and conceptualising the sustainability control system for effective sustainability management," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 30(1), pages 25-64, April.
    13. Björn Christensen & Alexander Himme, 2017. "Improving environmental management accounting: how to use statistics to better determine energy consumption," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(2), pages 227-243, May.
    14. 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.
    15. Lino Cinquini & Emilio Passetti & Andrea Tenucci, 2016. "La sostenibilit? ambientale in azienda: quale relazione tra disclosure volontaria e gestione interna?," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2016(2), pages 15-32.
    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. 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.
    18. 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.

  6. L. Bouten & P. Everaert & R.W. Roberts, 2012. "How a two-step approach discloses different determinants of voluntary social and environmental reporting," Post-Print hal-00800331, HAL.

    Cited by:

    1. 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.
    2. Radhakrishnan, Suresh & Tsang, Albert & Liu, Rubing, 2018. "A Corporate Social Responsibility Framework for Accounting Research," The International Journal of Accounting, Elsevier, vol. 53(4), pages 274-294.
    3. Beattie, Vivien, 2014. "Accounting narratives and the narrative turn in accounting research: Issues, theory, methodology, methods and a research framework," The British Accounting Review, Elsevier, vol. 46(2), pages 111-134.
    4. 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.
    5. Gray, Rob & Milne, Markus J., 2015. "It's not what you do, it's the way that you do it? Of method and madness," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 32(C), pages 51-66.
    6. Fatemi, Ali & Glaum, Martin & Kaiser, Stefanie, 2018. "ESG performance and firm value: The moderating role of disclosure," Global Finance Journal, Elsevier, vol. 38(C), pages 45-64.
    7. de Aguiar, Thereza Raquel Sales & Bebbington, Jan, 2014. "Disclosure on climate change: Analysing the UK ETS effects," Accounting forum, Elsevier, vol. 38(4), pages 227-240.

  7. L. Bouten & P. Everaert & L. van Liedekerke & L. de Moor & J. Christiaens, 2011. "Corporate social responsibility reporting: A comprehensive picture?," Post-Print hal-00677717, HAL.

    Cited by:

    1. She, Chaoyuan & Michelon, Giovanna, 2019. "Managing stakeholder perceptions: Organized hypocrisy in CSR disclosures on Facebook," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 61(C), pages 54-76.
    2. Alvaro Plinio Pureza & Ki‐Hoon Lee, 2020. "Corporate social responsibility leadership for sustainable development: An institutional logics perspective in Brazil," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(3), pages 1410-1424, May.
    3. 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.
    4. Valeria Sodanoa & Martin Hingley, 2018. "Corporate social responsibility reporting: The case of the agri-food sector," Economia agro-alimentare, FrancoAngeli Editore, vol. 20(1), pages 93-120.
    5. Mariappanadar, Sugumar & Maurer, Iris & Kramar, Robin & Muller-Camen, Michael, 2022. "Is it a sententious claim? An examination of the quality of occupational health, safety and well-being disclosures in global reporting initiative reports across industries and countries," International Business Review, Elsevier, vol. 31(2).
    6. Ramesh Nair & Roshayani Arshad & Ruhaini Muda & Siti Aeisha Joharry, 2023. "Web-disclosure practices for transparency and the sustainability of non-profit organisations," International Review on Public and Nonprofit Marketing, Springer;International Association of Public and Non-Profit Marketing, vol. 20(1), pages 1-23, March.
    7. 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.
    8. Claudia Kitsikopoulos & Ute Schwaibold & Douglas Taylor, 2018. "Limited progress in sustainable development: Factors influencing the environmental management and reporting of South African JSE‐listed companies," Business Strategy and the Environment, Wiley Blackwell, vol. 27(8), pages 1295-1301, December.
    9. Nazrul Islam & Syed Khaled Rahman, 2022. "Corporate Environmental Management Accounting Practicing and Reporting in Bangladesh," Papers 2208.12541, arXiv.org.
    10. Jolanta Maj, 2018. "Embedding Diversity in Sustainability Reporting," Sustainability, MDPI, vol. 10(7), pages 1-18, July.
    11. Igor Álvarez-Etxeberria & Miguel Marco-Fondevila & Constancio Zamora-Ramírez, 2023. "Non-Financial Disclosure: Isomorphism Effect in the Face of New Regulation," Sustainability, MDPI, vol. 15(11), pages 1-22, May.
    12. Leanne Johnstone, 2018. "Environmental management decisions in CSR‐based accounting research," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(6), pages 1212-1222, November.
    13. Maria Federica Izzo & Alberto Dello Strologo & Fabrizio Granà, 2020. "Learning from the Best: New Challenges and Trends in IR Reporters’ Disclosure and the Role of SDGs," Sustainability, MDPI, vol. 12(14), pages 1-22, July.
    14. 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.
    15. Charlie Lindgren & Asif M. Huq & Kenneth Carling, 2021. "Who Are the Intended Users of CSR Reports? Insights from a Data-Driven Approach," Sustainability, MDPI, vol. 13(3), pages 1-20, January.
    16. Ki‐Hoon Lee, 2017. "Does Size Matter? Evaluating Corporate Environmental Disclosure in the Australian Mining and Metal Industry: A Combined Approach of Quantity and Quality Measurement," Business Strategy and the Environment, Wiley Blackwell, vol. 26(2), pages 209-223, February.
    17. Paredes-Gazquez, Juan Diego & Rodriguez-Fernandez, José Miguel & de la Cuesta-Gonzalez, Marta, 2016. "Measuring corporate social responsibility using composite indices: Mission impossible? The case of the electricity utility industry," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 19(1), pages 142-153.
    18. Jeanne Amar & Samira Demaria & Sandra Rigot, 2020. "Enhancing Financial Transparency to Mitigate Climate Change: Towards a Climate Risks and Opportunities Reporting Index," GREDEG Working Papers 2020-52, Groupe de REcherche en Droit, Economie, Gestion (GREDEG CNRS), Université Côte d'Azur, France.
    19. Mohammed Mispah Said Omar & Abdelghani Echchabi & Abdullah Mohammed Ayedh & Salim Al-Hajri, 2021. "Determinants of Social and Environmental Reporting Practices Disclosure in Libyan Oil and Gas Industry: A Managerial Perspective," International Journal of Energy Economics and Policy, Econjournals, vol. 11(4), pages 504-510.
    20. Linda Thorne & Lois S. Mahoney & Kristen Gregory & Susan Convery, 2017. "A Comparison of Canadian and U.S. CSR Strategic Alliances, CSR Reporting, and CSR Performance: Insights into Implicit–Explicit CSR," Journal of Business Ethics, Springer, vol. 143(1), pages 85-98, June.
    21. Lee Roberts & Monomita Nandy & Abeer Hassan & Suman Lodh & Ahmed A. Elamer, 2022. "Corporate Accountability Towards Species Extinction Protection: Insights from Ecologically Forward-Thinking Companies," Journal of Business Ethics, Springer, vol. 178(3), pages 571-595, July.
    22. 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.
    23. Katelin Opferkuch & Sandra Caeiro & Roberta Salomone & Tomás B. Ramos, 2021. "Circular economy in corporate sustainability reporting: A review of organisational approaches," Business Strategy and the Environment, Wiley Blackwell, vol. 30(8), pages 4015-4036, December.
    24. Patten, Dennis M. & Zhao, Na, 2014. "Standalone CSR reporting by U.S. retail companies," Accounting forum, Elsevier, vol. 38(2), pages 132-144.
    25. Kanbaty, Majid & Hellmann, Andreas & He, Liyu, 2020. "Infographics in corporate sustainability reports: Providing useful information or used for impression management?," Journal of Behavioral and Experimental Finance, Elsevier, vol. 26(C).
    26. 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.
    27. Yvette Sterbenk & Sara Champlin & Kasey Windels & Summer Shelton, 2022. "Is Femvertising the New Greenwashing? Examining Corporate Commitment to Gender Equality," Journal of Business Ethics, Springer, vol. 177(3), pages 491-505, May.
    28. Contreras-Pacheco, Orlando E. & Rodríguez-Torres, Tatiana & Barbosa, Alejandra E., 2016. "Greenwashing en la Industria Minera del Carbón a Gran Escala - Evidencias del Caso Colombiano [Greenwashing in the mining industry - Evidences from Colombia]," MPRA Paper 89205, University Library of Munich, Germany.
    29. 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.
    30. Samira Demaria & Sandra Rigot, 2021. "Corporate environmental reporting: Are French firms compliant with the Task Force on Climate Financial Disclosures' recommendations?," Business Strategy and the Environment, Wiley Blackwell, vol. 30(1), pages 721-738, January.
    31. Theerasak Nitlarp & Theeraya Mayakul, 2023. "The Implications of Triple Transformation on ESG in the Energy Sector: Fuzzy-Set Qualitative Comparative Analysis (fsQCA) and Structural Equation Modeling (SEM) Findings," Energies, MDPI, vol. 16(5), pages 1-26, February.
    32. Yonggen Luo & Dongmin Kong & Huijie Cui, 2024. "Top Managers’ Rice Culture and Corporate Social Responsibility Performance," Journal of Business Ethics, Springer, vol. 194(3), pages 655-678, October.
    33. Piserà, Stefano, 2024. "Hidden effects of Brexit," Research in International Business and Finance, Elsevier, vol. 67(PB).
    34. Kim, Incheol & Ryou, Ji Woo & Yang, Rong, 2020. "The color of shareholders' money: Institutional shareholders' political values and corporate environmental disclosure," Journal of Corporate Finance, Elsevier, vol. 64(C).
    35. Rashidah Abdul Rahman & Maha Faisal Alsayegh, 2021. "Determinants of Corporate Environment, Social and Governance (ESG) Reporting among Asian Firms," JRFM, MDPI, vol. 14(4), pages 1-13, April.
    36. Lähtinen, Katja & Guan, Yucong & Li, Ning & Toppinen, Anne, 2016. "Biodiversity and ecosystem services in supply chain management in the global forest industry," Ecosystem Services, Elsevier, vol. 21(PA), pages 130-140.
    37. Tiziana Russo-Spena & Marco Tregua & Alessandra De Chiara, 2018. "Trends and Drivers in CSR Disclosure: A Focus on Reporting Practices in the Automotive Industry," Journal of Business Ethics, Springer, vol. 151(2), pages 563-578, August.
    38. Teerooven Soobaroyen & Collins G. Ntim, 2013. "Social and environmental accounting as symbolic and substantive means of legitimation: The case of HIV/AIDS reporting in South Africa," Accounting Forum, Taylor & Francis Journals, vol. 37(2), pages 92-109, June.
    39. 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.
    40. 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.
    41. Weerathunga, P.R. & Xiaofang, Chen & Nurunnabi, Mohammad & Kulathunga, K.M.M.C.B. & Swarnapali, R.M.N.C., 2020. "Do the IFRS promote corporate social responsibility reporting? Evidence from IFRS convergence in India," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 40(C).
    42. 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.
    43. Francesco Rosati & Roberta Costa & Armando Calabrese & Esben Rahbek Gjerdrum Pedersen, 2018. "Employee attitudes towards corporate social responsibility: a study on gender, age and educational level differences," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(6), pages 1306-1319, November.
    44. Waris Ali & Jedrzej George Frynas, 2018. "The Role of Normative CSR‐Promoting Institutions in Stimulating CSR Disclosures in Developing Countries," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(4), pages 373-390, July.
    45. Dewan Muktadir‐Al‐Mukit & Firoz Haroon Bhaiyat, 2024. "Impact of corporate governance diversity on carbon emission under environmental policy via the mandatory nonfinancial reporting regulation," Business Strategy and the Environment, Wiley Blackwell, vol. 33(2), pages 1397-1417, February.
    46. M. Mulej & Mirjana Pejić Bach & Mislav Ante Omazić & Jovana Zoroja, 2015. "Transparency as a Precondition of Systemic Behavior: the Case of European Retailing Banks Regarding Social Responsibility Communication," Systems Research and Behavioral Science, Wiley Blackwell, vol. 32(2), pages 256-264, March.
    47. Abeer Mohamed Hassan & Lee Roberts & Jill Atkins, 2020. "Exploring factors relating to extinction disclosures: What motivates companies to report on biodiversity and species protection?," Business Strategy and the Environment, Wiley Blackwell, vol. 29(3), pages 1419-1436, March.
    48. Balluchi, Federica & Lazzini, Arianna & Torelli, Riccardo, 2020. "Credibility of Environmental Issues in Non-Financial Mandatory Disclosure: Measurement and Determinants," OSF Preprints g73w5, Center for Open Science.
    49. Belen Fernandez‐Feijoo & Silvia Romero & Silvia Ruiz‐Blanco, 2014. "Women on Boards: Do They Affect Sustainability Reporting?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 21(6), pages 351-364, November.
    50. Veronica Tibiletti & Pier Luigi Marchini & Katia Furlotti & Alice Medioli, 2021. "Does corporate governance matter in corporate social responsibility disclosure? Evidence from Italy in the “era of sustainability”," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(2), pages 896-907, March.
    51. de Aguiar, Thereza Raquel Sales & Bebbington, Jan, 2014. "Disclosure on climate change: Analysing the UK ETS effects," Accounting forum, Elsevier, vol. 38(4), pages 227-240.
    52. Samira Demaria & Sandra Rigot & Sylvain Borie, 2019. "A new measure of environmental reporting practice based on the recommendations of the Task Force on Climate-related Financial Disclosures," Post-Print halshs-02407136, HAL.
    53. 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.
    54. Lyons, Margaret & Bartlett, Jennifer & McDonald, Paula, 2016. "Corporate social responsibility in junior and mid-tier resources companies operating in developing nations – beyond the public relations offensive," Resources Policy, Elsevier, vol. 50(C), pages 204-213.
    55. 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.
    56. Bigoni, Michele & Mohammed, Sideeq, 2023. "Critique is unsustainable: A polemic," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 97(C).
    57. Yang, Helen Hong & Craig, Russell & Farley, Alan, 2015. "A review of Chinese and English language studies on corporate environmental reporting in China," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 28(C), pages 30-48.
    58. Dina Patrisia & Shabbir Dastgir, 2017. "Diversification and corporate social performance in manufacturing companies," Eurasian Business Review, Springer;Eurasia Business and Economics Society, vol. 7(1), pages 121-139, April.
    59. 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.
    60. Esther Hoffmann & Christian Dietsche & Christine Hobelsberger, 2018. "Between mandatory and voluntary: non-financial reporting by German companies [Zwischen Pflicht und Kür: Nichtfinanzielle Berichterstattung deutscher Unternehmen]," Sustainability Nexus Forum, Springer, vol. 26(1), pages 47-63, December.
    61. 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.
    62. Stefan Zeisel, 2020. "Is sustainability a moving target? A methodology for measuring CSR dynamics," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(1), pages 283-296, January.
    63. Jakob Utgård, 2018. "Retail Chains’ Corporate Social Responsibility Communication," Journal of Business Ethics, Springer, vol. 147(2), pages 385-400, January.
    64. Luca Fornaciari & Caterina Pesci, 2018. "Global financial crisis and relevance of GRI disclosure in Italy. Insights from the stakeholder theory and the legitimacy theory," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2018(1), pages 67-102.
    65. Waris Ali & Maha Faisal Alsayegh & Zubair Ahmad & Zeeshan Mahmood & Javed Iqbal, 2018. "The Relationship between Social Visibility and CSR Disclosure," Sustainability, MDPI, vol. 10(3), pages 1-32, March.
    66. 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.
    67. Armando Calabrese & Roberta Costa & Nathan Levialdi & Tamara Menichini & Roberth Andres Villazon Montalvan, 2020. "Does More Mean Better? Exploring the Relationship between Report Completeness and Environmental Sustainability," Sustainability, MDPI, vol. 12(24), pages 1-16, December.
    68. Iván Andrés Ordóñez-Castaño & Edila Eudemia Herrera-Rodríguez & Angélica María Franco Ricaurte & Luis Enrique Perdomo Mejía, 2021. "Voluntary Disclosure of GRI and CSR Environmental Criteria in Colombian Companies," Sustainability, MDPI, vol. 13(10), pages 1-18, May.

  8. P. Everaert & L. Bouten & L. Van Liedekerke & L. De Moor & J. Christiaens, 2009. "Discovering patterns in corporate social responsibility (CSR) reporting: A transparent framework based on the Global Reporting Initiative’s (GRI) Sustainability Reporting Guidelines," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 09/557, Ghent University, Faculty of Economics and Business Administration.

    Cited by:

    1. Brunella Arru, 2015. "Indagine sulla comunicazione della responsabilit? sociale delle societ? quotate italiane," MERCATI & COMPETITIVIT?, FrancoAngeli Editore, vol. 2015(4), pages 15-46.
    2. Skruibytė Izolda, 2020. "The Problems of the Assessment of Corporate Social Responsibility in the International Context," Management of Organizations: Systematic Research, Sciendo, vol. 83(1), pages 93-112, June.

  9. Everaert, Patricia & Bouten, Lies & Van Liedekerke, Luc & De Moor, Lieven & Christiaens, Johan, 2007. "Voluntary disclosure of corporate social responsibility by Belgian listed firms: a content analysis of annual reports," Working Papers 2007/29, Hogeschool-Universiteit Brussel, Faculteit Economie en Management.

    Cited by:

    1. Johannes M. Luetz & Elizabeth Nichols & Karen du Plessis & Patrick D. Nunn, 2023. "Spirituality and Sustainable Development: A Systematic Word Frequency Analysis and an Agenda for Research in Pacific Island Countries," Sustainability, MDPI, vol. 15(3), pages 1-14, January.
    2. Cristina Gianfelici & Andrea Casadei & Federica Cembali, 2018. "The Relevance of Nationality and Industry for Stakeholder Salience: An Investigation Through Integrated Reports," Journal of Business Ethics, Springer, vol. 150(2), pages 541-558, June.
    3. 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.

Articles

  1. Patricia Everaert & Lies Bouten & Annelien Baele, 2019. "CSR website disclosure: the influence of the upper echelons," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 32(2), pages 421-455, March.
    See citations under working paper version above.
  2. 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.
    See citations under working paper version above.
  3. Lies Bouten, 2015. "Environmental Management Control Systems: The Role of Contextual and Strategic Factors," Social and Environmental Accountability Journal, Taylor & Francis Journals, vol. 35(1), pages 66-67, April.
    See citations under working paper version above.
  4. Lies Bouten & Patricia Everaert & Robin W. Roberts, 2012. "How a Two-Step Approach Discloses Different Determinants of Voluntary Social and Environmental Reporting," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 39(5-6), pages 567-605, June.
    See citations under working paper version above.
  5. Lies Bouten, 2012. "Sustainable Entrepreneurship and Sustainability Innovation: Categories and Interactions," Social and Environmental Accountability Journal, Taylor & Francis Journals, vol. 32(2), pages 110-111, September.

    Cited by:

    1. Naidu Chander & May Ling Siow & Sridar Ramachandran & Puvaneswaran Kunasekaran & Thanuja Rathakrishnan, 2020. "Conceptualizing Inclusive Learning and Development: A Framework towards Entrepreneurial Competency Practices for Sustainability," Sustainability, MDPI, vol. 12(17), pages 1-20, August.

  6. 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.
    See citations under working paper version above.

Chapters

    Sorry, no citations of chapters recorded.

More information

Research fields, statistics, top rankings, if available.

Statistics

Access and download statistics for all items

Co-authorship network on CollEc

NEP Fields

NEP is an announcement service for new working papers, with a weekly report in each of many fields. This author has had 3 papers announced in NEP. These are the fields, ordered by number of announcements, along with their dates. If the author is listed in the directory of specialists for this field, a link is also provided.
  1. NEP-ACC: Accounting and Auditing (1) 2009-04-05
  2. NEP-CIS: Confederation of Independent States (1) 2011-02-19
  3. NEP-ENV: Environmental Economics (1) 2011-02-19
  4. NEP-MKT: Marketing (1) 2011-07-13

Corrections

All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. For general information on how to correct material on RePEc, see these instructions.

To update listings or check citations waiting for approval, Lies Bouten should log into the RePEc Author Service.

To make corrections to the bibliographic information of a particular item, find the technical contact on the abstract page of that item. There, details are also given on how to add or correct references and citations.

To link different versions of the same work, where versions have a different title, use this form. Note that if the versions have a very similar title and are in the author's profile, the links will usually be created automatically.

Please note that most corrections can take a couple of weeks to filter through the various RePEc services.

IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.