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How a two-step approach discloses different determinants of voluntary social and environmental reporting

Author

Listed:
  • L. Bouten

    (LEM - Lille - Economie et Management - Université de Lille, Sciences et Technologies - CNRS - Centre National de la Recherche Scientifique)

  • P. Everaert
  • R.W. Roberts

Abstract

No abstract is available for this item.

Suggested Citation

  • 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.
  • Handle: RePEc:hal:journl:hal-00800331
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    Cited by:

    1. 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.
    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.
    3. 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.
    4. 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.
    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.

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