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The Three Pillars of Corporate Social Reporting as New Governance Regulation: Disclosure, Dialogue, and Development

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Cited by:

  1. Manuel De Nicola & Anna Maria Maurizi, 2023. "What do companies report about their digital transformation?," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2023(2), pages 165-185.
  2. Björn Fasterling, 2012. "Development of Norms Through Compliance Disclosure," Journal of Business Ethics, Springer, vol. 106(1), pages 73-87, March.
  3. Enes Ünal & Vikash Kumar Sinha, 2023. "Sustainability trade‐offs in the circular economy: A maturity‐based framework," Business Strategy and the Environment, Wiley Blackwell, vol. 32(7), pages 4662-4682, November.
  4. Annalisa Baldissera, 2023. "Sustainability reporting in banks: History of studies and a conceptual framework for thinking about the future by learning from the past," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(5), pages 2385-2405, September.
  5. Lisa Koep, 2017. "Tensions in Aspirational CSR Communication—A Longitudinal Investigation of CSR Reporting," Sustainability, MDPI, vol. 9(12), pages 1-28, November.
  6. 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.
  7. Charles T. Crespy & Van V. Miller, 2011. "Sustainability reporting: A comparative study of NGOs and MNCs," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 18(5), pages 275-284, September.
  8. Luis A. Perez-Batres & Van V. Miller & Michael J. Pisani & Irene Henriques & Jose A. Renau-Sepulveda, 2012. "Why Do Firms Engage in National Sustainability Programs and Transparent Sustainability Reporting?," Management International Review, Springer, vol. 52(1), pages 107-136, February.
  9. Sebastian Utz, 2019. "Corporate scandals and the reliability of ESG assessments: evidence from an international sample," Review of Managerial Science, Springer, vol. 13(2), pages 483-511, April.
  10. Assunta Di Vaio & Luisa Varriale & Angelo Di Gregorio & Samuel Adomako, 2022. "Corporate social performance and non‐financial reporting in the cruise industry: Paving the way towards UN Agenda 2030," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(6), pages 1931-1953, November.
  11. Łukasz Matuszak & Ewa Różańska, 2017. "CSR Disclosure in Polish-Listed Companies in the Light of Directive 2014/95/EU Requirements: Empirical Evidence," Sustainability, MDPI, vol. 9(12), pages 1-18, December.
  12. Cynthia Stohl & Michael Etter & Scott Banghart & DaJung Woo, 2017. "Social Media Policies: Implications for Contemporary Notions of Corporate Social Responsibility," Journal of Business Ethics, Springer, vol. 142(3), pages 413-436, May.
  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. David Talbot & Olivier Boiral, 2018. "GHG Reporting and Impression Management: An Assessment of Sustainability Reports from the Energy Sector," Journal of Business Ethics, Springer, vol. 147(2), pages 367-383, January.
  15. Magali Geerts & Michaël Dooms & Lara Stas, 2021. "Determinants of Sustainability Reporting in the Present Institutional Context: The Case of Port Managing Bodies," Sustainability, MDPI, vol. 13(6), pages 1-23, March.
  16. Font, Xavier & Walmsley, Andreas & Cogotti, Sara & McCombes, Lucy & Häusler, Nicole, 2012. "Corporate social responsibility: The disclosure–performance gap," Tourism Management, Elsevier, vol. 33(6), pages 1544-1553.
  17. Abrahim Soleimani & William D. Schneper & William Newburry, 2014. "The Impact of Stakeholder Power on Corporate Reputation: A Cross-Country Corporate Governance Perspective," Organization Science, INFORMS, vol. 25(4), pages 991-1008, August.
  18. Zhihong Wang & Tien‐Shih Hsieh & Joseph Sarkis, 2018. "CSR Performance and the Readability of CSR Reports: Too Good to be True?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(1), pages 66-79, January.
  19. Agnieszka Janik & Adam Ryszko & Marek Szafraniec, 2020. "Greenhouse Gases and Circular Economy Issues in Sustainability Reports from the Energy Sector in the European Union," Energies, MDPI, vol. 13(22), pages 1-36, November.
  20. David P. Horton & Gary Lynch‐Wood, 2020. "Technocracy, the market and the governance of England's National Health Service," Regulation & Governance, John Wiley & Sons, vol. 14(2), pages 295-315, April.
  21. 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.
  22. Schepis, Daniel, 2020. "Understanding Indigenous Reconciliation Action Plans from a corporate social responsibility perspective," Resources Policy, Elsevier, vol. 69(C).
  23. Karin Buhmann, 2016. "Public Regulators and CSR: The ‘Social Licence to Operate’ in Recent United Nations Instruments on Business and Human Rights and the Juridification of CSR," Journal of Business Ethics, Springer, vol. 136(4), pages 699-714, July.
  24. Antonino Vaccaro & Dalia Patiño Echeverri, 2010. "Corporate Transparency and Green Management," Journal of Business Ethics, Springer, vol. 95(3), pages 487-506, September.
  25. Víctor Amor-Esteban & Isabel-María García-Sánchez & Mª-Purificación Galindo-Villardón, 2018. "Analysing the Effect of Legal System on Corporate Social Responsibility (CSR) at the Country Level, from a Multivariate Perspective," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 140(1), pages 435-452, November.
  26. Merriam Haffar & Cory Searcy, 2017. "Classification of Trade-offs Encountered in the Practice of Corporate Sustainability," Journal of Business Ethics, Springer, vol. 140(3), pages 495-522, February.
  27. 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.
  28. Farrell Tan & K. C. Dipendra, 2024. "Tensions between Materiality Assessments and Stakeholder Engagements in Thai Corporate Sustainability Leaders," Sustainability, MDPI, vol. 16(17), pages 1-17, September.
  29. Gregory Jackson & Julia Bartosch & Emma Avetisyan & Daniel Kinderman & Jette Steen Knudsen, 2020. "Mandatory Non-financial Disclosure and Its Influence on CSR: An International Comparison," Journal of Business Ethics, Springer, vol. 162(2), pages 323-342, March.
  30. Laura Illia & Stefania Romenti & Belén Rodríguez-Cánovas & Grazia Murtarelli & Craig E. Carroll, 2017. "Exploring Corporations’ Dialogue About CSR in the Digital Era," Journal of Business Ethics, Springer, vol. 146(1), pages 39-58, November.
  31. Thomas Kaspereit & Kerstin Lopatta, 2013. "The Value Relevance of SAM's Corporate Sustainability Ranking and GRI Sustainability Reporting in the European Stock Markets," ZenTra Working Papers in Transnational Studies 19 / 2013, ZenTra - Center for Transnational Studies, revised Oct 2013.
  32. Felix Septianto & Joya A. Kemper & Fandy Tjiptono & Widya Paramita, 2021. "The Role of Authentic (vs. Hubristic) Pride in Leveraging the Effectiveness of Cost Transparency," Journal of Business Ethics, Springer, vol. 174(2), pages 423-439, November.
  33. Andrew Crane & Sarah Glozer, 2016. "Researching Corporate Social Responsibility Communication: Themes, Opportunities and Challenges," Journal of Management Studies, Wiley Blackwell, vol. 53(7), pages 1223-1252, November.
  34. 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.
  35. Deborah de Lange & Timo Busch & Javier Delgado-Ceballos, 2012. "Sustaining Sustainability in Organizations," Journal of Business Ethics, Springer, vol. 110(2), pages 151-156, October.
  36. Buhmann, Alexander & Maltseva, Kateryna & Fieseler, Christian & Fleck, Matthes, 2021. "Muzzling social media: The adverse effects of moderating stakeholder conversations online," Technology in Society, Elsevier, vol. 64(C).
  37. Heejung Byun & Tae-Hyun Kim, 2017. "Identity Claims and Diffusion of Sustainability Report: Evidence from Korean Listed Companies, 2003–2010," Journal of Business Ethics, Springer, vol. 140(3), pages 551-565, February.
  38. Jose-Manuel Prado-Lorenzo & Isabel-Maria Garcia-Sanchez, 2010. "The Role of the Board of Directors in Disseminating Relevant Information on Greenhouse Gases," Journal of Business Ethics, Springer, vol. 97(3), pages 391-424, December.
  39. Antonino Vaccaro & Alejo Sison, 2011. "Transparency in Business: The Perspective of Catholic Social Teaching and the “Caritas in Veritate”," Journal of Business Ethics, Springer, vol. 100(1), pages 17-27, March.
  40. Yves Fassin, 2009. "Inconsistencies in Activists’ Behaviours and the Ethics of NGOs," Journal of Business Ethics, Springer, vol. 90(4), pages 503-521, December.
  41. Lars Moratis & Satu Brandt, 2017. "Corporate stakeholder responsiveness? Exploring the state and quality of GRI‐based stakeholder engagement disclosures of European firms," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 24(4), pages 312-325, July.
  42. Tauringana, Venancio & Chithambo, Lyton, 2015. "The effect of DEFRA guidance on greenhouse gas disclosure," The British Accounting Review, Elsevier, vol. 47(4), pages 425-444.
  43. David Hess, 2009. "Catalyzing Corporate Commitment to Combating Corruption," Journal of Business Ethics, Springer, vol. 88(4), pages 781-790, October.
  44. Charles Koerber, 2009. "Corporate Responsibility Standards: Current Implications and Future Possibilities for Peace Through Commerce," Journal of Business Ethics, Springer, vol. 89(4), pages 461-480, March.
  45. Bertrand Venard & Kezang Tshering, 2021. "Barriers to transparency in Bhutan's public administration: A new typology of opacity," Public Administration & Development, Blackwell Publishing, vol. 41(4), pages 203-216, October.
  46. Suwichit Chaidaroon & Kawpong Polyorat, 2013. "CSR and Stakeholder Dialogue: A Case Study of Sugar Cane Company in Thailand," International Journal of Business and Social Research, LAR Center Press, vol. 3(8), pages 57-65, August.
  47. José Moleiro Martins & Hira Aftab & Mário Nuno Mata & Muhammad Ussama Majeed & Sumaira Aslam & Anabela Batista Correia & Pedro Neves Mata, 2021. "Assessing the Impact of Green Hiring on Sustainable Performance: Mediating Role of Green Performance Management and Compensation," IJERPH, MDPI, vol. 18(11), pages 1-18, May.
  48. Valter Cantino & Alain Devalle & Simona Fiandrino & Donatella Busso, 2019. "The level of compliance with the Italian Legislative Decree No. 254/2016 and its determinants: Insights from Italy," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2019(1), pages 113-143.
  49. Suwichit Chaidaroon & Kawpong Polyorat, 2013. "CSR and Stakeholder Dialogue: A Case Study of Sugar Cane Company in Thailand," International Journal of Business and Social Research, MIR Center for Socio-Economic Research, vol. 3(8), pages 57-65, August.
  50. Ali Uyar & Simone Pizzi & Fabio Caputo & Cemil Kuzey & Abdullah S. Karaman, 2022. "Do shareholders reward or punish risky firms due to CSR reporting and assurance?," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 43(5), pages 1596-1620, July.
  51. João Neves & Antonino Vaccaro, 2013. "Corporate Transparency: A Perspective from Thomas Aquinas’ Summa Theologiae," Journal of Business Ethics, Springer, vol. 113(4), pages 639-648, April.
  52. Luis Perez-Batres & Jonathan Doh & Van Miller & Michael Pisani, 2012. "Stakeholder Pressures as Determinants of CSR Strategic Choice: Why do Firms Choose Symbolic Versus Substantive Self-Regulatory Codes of Conduct?," Journal of Business Ethics, Springer, vol. 110(2), pages 157-172, October.
  53. 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.
  54. Antonino Vaccaro, 2012. "To Pay or Not to Pay? Dynamic Transparency and the Fight Against the Mafia’s Extortionists," Journal of Business Ethics, Springer, vol. 106(1), pages 23-35, March.
  55. Jaime-Andres Correa-Garcia & Maria-Antonia Garcia-Benau & Emma Garcia-Meca, 2018. "CSR Communication Strategies of Colombian Business Groups: An Analysis of Corporate Reports," Sustainability, MDPI, vol. 10(5), pages 1-19, May.
  56. Rea Wagner & Peter Seele, 2017. "Uncommitted Deliberation? Discussing Regulatory Gaps by Comparing GRI 3.1 to GRI 4.0 in a Political CSR Perspective," Journal of Business Ethics, Springer, vol. 146(2), pages 333-351, December.
  57. Max Goettsche & Tobias Steindl & Simon Gietl, 2016. "Do Customers Affect the Value Relevance of Sustainability Reporting? Empirical Evidence on Stakeholder Interdependence," Business Strategy and the Environment, Wiley Blackwell, vol. 25(3), pages 149-164, March.
  58. 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.
  59. Itziar Castelló & Mette Morsing & Friederike Schultz, 2013. "Communicative Dynamics and the Polyphony of Corporate Social Responsibility in the Network Society," Journal of Business Ethics, Springer, vol. 118(4), pages 683-694, December.
  60. André Habisch & Lorenzo Patelli & Matteo Pedrini & Christoph Schwartz, 2011. "Different Talks with Different Folks: A Comparative Survey of Stakeholder Dialog in Germany, Italy, and the U.S," Journal of Business Ethics, Springer, vol. 100(3), pages 381-404, May.
  61. 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.
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