IDEAS home Printed from https://ideas.repec.org/r/bla/bstrat/v9y2000i1p1-23.html
   My bibliography  Save this item

External transparency or internal capture? The role of third‐party statements in adding value to corporate environmental reports1

Citations

Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
as


Cited by:

  1. Steven DeSimone & Giuseppe D’Onza & Gerrit Sarens, 2021. "Correlates of internal audit function involvement in sustainability audits," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 25(2), pages 561-591, June.
  2. Boyce, Gordon, 2008. "The social relevance of ethics education in a global(ising) era: From individual dilemmas to systemic crises," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(2), pages 255-290.
  3. Giacomo Manetti & Lucia Becatti, 2009. "Assurance Services for Sustainability Reports: Standards and Empirical Evidence," Journal of Business Ethics, Springer, vol. 87(1), pages 289-298, April.
  4. Lies Bouten & Patricia Everaert & Luc Van Liedekerke & Lieven De Moor & Johan Christiaens, 2011. "Corporate social responsibility reporting: A comprehensive picture?," Accounting Forum, Taylor & Francis Journals, vol. 35(3), pages 187-204, September.
  5. Carolin Baier & Max Göttsche & Andreas Hellmann & Frank Schiemann, 2022. "Too Good To Be True: Influencing Credibility Perceptions with Signaling Reference Explicitness and Assurance Depth," Journal of Business Ethics, Springer, vol. 178(3), pages 695-714, 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. Paolo Perego & Ans Kolk, 2012. "Multinationals’ Accountability on Sustainability: The Evolution of Third-party Assurance of Sustainability Reports," Journal of Business Ethics, Springer, vol. 110(2), pages 173-190, October.
  8. 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.
  9. Ataur Rahman Belal, 2002. "Stakeholder accountability or stakeholder management: a review of UK firms' social and ethical accounting, auditing and reporting (SEAAR) practices," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 9(1), pages 8-25, March.
  10. Choon-Yin SAM & Paul N. C. TIONG, 2015. "An investigation of the corporate responsibility report assurance statements of the Big Four banks in Australia," Journal of Economics Library, KSP Journals, vol. 2(1), pages 3-14, March.
  11. Olivier Boiral & Iñaki Heras-Saizarbitoria & Marie-Christine Brotherton & Julie Bernard, 2019. "Ethical Issues in the Assurance of Sustainability Reports: Perspectives from Assurance Providers," Journal of Business Ethics, Springer, vol. 159(4), pages 1111-1125, November.
  12. Mohamed Chelli & Yves Gendron, 2013. "Sustainability Ratings and the Disciplinary Power of the Ideology of Numbers," Journal of Business Ethics, Springer, vol. 112(2), pages 187-203, January.
  13. Claire Gillet-Monjarret & Isabelle Martinez & Géraldine Rivière-Giordano, 2015. "La perception des commissaires aux comptes français sur la vérification sociétale : une expérimentation," Post-Print hal-01188799, HAL.
  14. Charika Channuntapipat, 2021. "Can sustainability report assurance be a collaborative process and practice beyond the ritual of verification?," Business Strategy and the Environment, Wiley Blackwell, vol. 30(2), pages 775-786, February.
  15. Dejan Miljenoviæ, 2018. "Testing sustainable value added as an integrative measure of business sustainability," Zbornik radova Ekonomskog fakulteta u Rijeci/Proceedings of Rijeka Faculty of Economics, University of Rijeka, Faculty of Economics and Business, vol. 36(1), pages 103-128.
  16. Olivier Boiral & Iñaki Heras-Saizarbitoria & Marie-Christine Brotherton, 2019. "Assessing and Improving the Quality of Sustainability Reports: The Auditors’ Perspective," Journal of Business Ethics, Springer, vol. 155(3), pages 703-721, March.
  17. Ignace De Beelde & Sanne Tuybens, 2015. "Enhancing the Credibility of Reporting on Corporate Social Responsibility in Europe," Business Strategy and the Environment, Wiley Blackwell, vol. 24(3), pages 190-216, March.
  18. Patrick Velte & Martin Stawinoga, 2017. "Empirical research on corporate social responsibility assurance (CSRA): A literature review," Journal of Business Economics, Springer, vol. 87(8), pages 1017-1066, November.
  19. Sue Llewellyn & Markus J. Milne, 2007. "Accounting as codified discourse," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(6), pages 805-824, October.
  20. 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.
  21. Ali Altug Bicer & Imad Mohamed Feneir, 2019. "The Impact of Audit Committee Characteristics on Environmental and Social Disclosures:Evidence from Turkey," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 8(3), pages 111-121, May.
  22. Alberto Fonseca, 2010. "How credible are mining corporations' sustainability reports? a critical analysis of external assurance under the requirements of the international council on mining and metals," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 17(6), pages 355-370, November.
  23. Pontus Cerin, 2002. "Communication in corporate environmental reports," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 9(1), pages 46-65, March.
  24. Mohammad Badrul Haider & Kimitaka Nishitani, 2020. "Views of corporate managers on assurance of sustainability reporting: evidence from Japan," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 17(1), pages 1-19, March.
  25. Cerin, Pontus & Dobers, Peter, 2001. "What does the performance of the Dow Jones Sustainability Group Index tell us?," Sustainable Investment and Corporate Governance Working Papers 2001/1, Sustainable Investment Research Platform.
  26. David Owen, 2008. "Chronicles of wasted time?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(2), pages 240-267, February.
  27. Carla Rhianon Edgley & Michael John Jones & Jill Frances Solomon, 2010. "Stakeholder inclusivity in social and environmental report assurance," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(4), pages 532-557, May.
  28. Kuruppu, Sanjaya & Milne, Markus J., 2010. "Dolphin deaths, organizational legitimacy and potential employees’ reactions to assured environmental disclosures," Accounting forum, Elsevier, vol. 34(1), pages 1-19.
  29. J. Emil Morhardt & Sarah Baird & Kelly Freeman, 2002. "Scoring corporate environmental and sustainability reports using GRI 2000, ISO 14031 and other criteria," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 9(4), pages 215-233, December.
  30. Max Baker, 2010. "Re‐conceiving managerial capture," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(7), pages 847-867, September.
  31. 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.
  32. 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.
  33. Deanna Kemp & John R. Owen & Éléonore Lèbre, 2021. "Tailings facility failures in the global mining industry: Will a ‘transparency turn’ drive change?," Business Strategy and the Environment, Wiley Blackwell, vol. 30(1), pages 122-134, January.
  34. Hilke Elke Jacke Bos‐Brouwers, 2010. "Corporate sustainability and innovation in SMEs: Evidence of themes and activities in practice," Business Strategy and the Environment, Wiley Blackwell, vol. 19(7), pages 417-435, November.
  35. Renzo Junior & Peter Best & Julie Cotter, 2014. "Sustainability Reporting and Assurance: A Historical Analysis on a World-Wide Phenomenon," Journal of Business Ethics, Springer, vol. 120(1), pages 1-11, March.
  36. Judy Brown & Michael Fraser, 2006. "Approaches and perspectives in social and environmental accounting: an overview of the conceptual landscape," Business Strategy and the Environment, Wiley Blackwell, vol. 15(2), pages 103-117, March.
  37. Jones, Michael John & Solomon, Jill Frances, 2010. "Social and environmental report assurance: Some interview evidence," Accounting forum, Elsevier, vol. 34(1), pages 20-31.
  38. Sam, Choon-Yin & Tiong, Paul N. C., 2015. "An investigation of the corporate responsibility report assurance statements of the Big Four banks in Australia," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 2(1), pages 3-14.
  39. David Owen & Tracey Swift & Christopher Humphrey & Mary Bowerman, 2000. "The new social audits: accountability, managerial capture or the agenda of social champions?," European Accounting Review, Taylor & Francis Journals, vol. 9(1), pages 81-98.
  40. Giacomo Manetti & Simone Toccafondi, 2012. "The Role of Stakeholders in Sustainability Reporting Assurance," Journal of Business Ethics, Springer, vol. 107(3), pages 363-377, May.
  41. Dejan Miljenović & Goran Kutnjak & Žarko Stilin, 2015. "Application Possibilities Of Non-Financial Reporting Guidelines," Economy & Business Journal, International Scientific Publications, Bulgaria, vol. 9(1), pages 127-134.
  42. Ans Kolk, 2003. "Trends in sustainability reporting by the Fortune Global 250," Business Strategy and the Environment, Wiley Blackwell, vol. 12(5), pages 279-291, September.
  43. Harry Buren & Michelle Greenwood, 2008. "Enhancing Employee Voice: Are Voluntary Employer–Employee Partnerships Enough?," Journal of Business Ethics, Springer, vol. 81(1), pages 209-221, August.
  44. O'Dwyer, Brendan & Owen, David L., 2005. "Assurance statement practice in environmental, social and sustainability reporting: a critical evaluation," The British Accounting Review, Elsevier, vol. 37(2), pages 205-229.
  45. Belen Fernandez‐Feijoo & Silvia Romero & Silvia Ruiz, 2018. "Financial Auditor and Sustainability Reporting: Does it matter?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(3), pages 209-224, May.
  46. Antonio Corvino & Silvio Bianchi Martini & Federica Doni, 2021. "Extinction accounting and accountability: Empirical evidence from the west European tissue industry," Business Strategy and the Environment, Wiley Blackwell, vol. 30(5), pages 2556-2570, July.
  47. repec:ehu:cuader:49757 is not listed on IDEAS
  48. Alan Murray & Keith Skene & Kathryn Haynes, 2017. "The Circular Economy: An Interdisciplinary Exploration of the Concept and Application in a Global Context," Journal of Business Ethics, Springer, vol. 140(3), pages 369-380, February.
  49. David Wheeler & John Elkington, 2001. "The end of the corporate environmental report? Or the advent of cybernetic sustainability reporting and communication," Business Strategy and the Environment, Wiley Blackwell, vol. 10(1), pages 1-14, January.
  50. 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.
  51. Yussri Sawani & Mustaffa Mohamed Zain & Faizah Darus, 2010. "Preliminary insights on sustainability reporting and assurance practices in Malaysia," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 6(4), pages 627-645, October.
  52. Michelle Greenwood & Ken Kamoche, 2013. "Social accounting as stakeholder knowledge appropriation," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 17(3), pages 723-743, August.
  53. Philippe Chapellier & Claire Gillet-Montjarret & Géraldine Rivière-Giordano, 2016. "Expert-comptable et RSE : dynamique en cabinet et conseil auprès des clients," Post-Print hal-01907656, HAL.
  54. 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.
  55. Fabienne Fortanier & Ans Kolk & Jonatan Pinkse, 2011. "Harmonization in CSR Reporting," Management International Review, Springer, vol. 51(5), pages 665-696, October.
  56. Carmelo Reverte, 2021. "Do investors value the voluntary assurance of sustainability information? Evidence from the Spanish stock market," Sustainable Development, John Wiley & Sons, Ltd., vol. 29(5), pages 793-809, September.
  57. Josh Wei-Jun Hsueh, 2018. "Governance Structure and the Credibility Gap: Experimental Evidence on Family Businesses’ Sustainability Reporting," Journal of Business Ethics, Springer, vol. 153(2), pages 547-568, December.
  58. Ans Kolk, 2008. "Sustainability, accountability and corporate governance: exploring multinationals' reporting practices," Business Strategy and the Environment, Wiley Blackwell, vol. 17(1), pages 1-15, January.
  59. Teresa Eugénio & Sónia Gomes & Manuel Castelo Branco & Ana Isabel Morais, 2022. "Non-Financial Reporting and Assurance: A New Opportunity for Auditors? Evidence from Portugal," Sustainability, MDPI, vol. 14(20), pages 1-15, October.
  60. Elisa Baraibar‐Diez & María D. Odriozola & José Luis Fernández Sánchez, 2017. "A Survey of Transparency: An Intrinsic Aspect of Business Strategy," Business Strategy and the Environment, Wiley Blackwell, vol. 26(4), pages 480-489, May.
  61. Jonas Wanner & Christian Janiesch, 2019. "Big data analytics in sustainability reports: an analysis based on the perceived credibility of corporate published information," Business Research, Springer;German Academic Association for Business Research, vol. 12(1), pages 143-173, April.
  62. 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.
  63. Katrin Hummel & Christian Schlick & Matthias Fifka, 2019. "The Role of Sustainability Performance and Accounting Assurors in Sustainability Assurance Engagements," Journal of Business Ethics, Springer, vol. 154(3), pages 733-757, February.
IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.