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Increased stakeholder dialogue and the internet: towards greater corporate accountability or reinforcing capitalist hegemony?

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Cited by:

  1. Denis Cormier & Walter Aerts & Marie‐Josée Ledoux & Michel Magnan, 2010. "Web‐Based Disclosure About Value Creation Processes: A Monitoring Perspective," Abacus, Accounting Foundation, University of Sydney, vol. 46(3), pages 320-347, September.
  2. 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.
  3. Ataur Rahman Belal & David L. Owen, 2007. "The views of corporate managers on the current state of, and future prospects for, social reporting in Bangladesh," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(3), pages 472-494, June.
  4. Sonja Gallhofer & Jim Haslam & Elizabeth Monk & Clare Roberts, 2006. "The emancipatory potential of online reporting: The case of counter accounting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 19(5), pages 681-718, September.
  5. de Villiers, Charl & Alexander, Deborah, 2014. "The institutionalisation of corporate social responsibility reporting," The British Accounting Review, Elsevier, vol. 46(2), pages 198-212.
  6. Elena Gori & Silvia Fissi & Michele Fiuman?, 2018. "Social Network e Stakeholder Engagement, un binomio tutto da sviluppare? Un confronto tra le universit? pubbliche di Italia e Cina," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2018(1), pages 95-116.
  7. Leanne Johnstone, 2021. "Facilitating sustainability control in SMEs through the implementation of an environmental management system," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 32(4), pages 559-605, December.
  8. Farah Zamir & Abubakr Saeed, 2020. "Location matters: Impact of geographical proximity to financial centers on corporate social responsibility (CSR) disclosure in emerging economies," Asia Pacific Journal of Management, Springer, vol. 37(1), pages 263-295, March.
  9. O'Dwyer, Brendan & Unerman, Jeffrey, 2016. "Fostering rigour in accounting for social sustainability," Accounting, Organizations and Society, Elsevier, vol. 49(C), pages 32-40.
  10. Cedric Dawkins, 2014. "The Principle of Good Faith: Toward Substantive Stakeholder Engagement," Journal of Business Ethics, Springer, vol. 121(2), pages 283-295, May.
  11. George, Sendirella & Brown, Judy & Dillard, Jesse, 2023. "Social movement activists’ conceptions of political action and counter-accounting through a critical dialogic accounting and accountability lens," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 91(C).
  12. Carol A. Adams & Geoffrey R. Frost, 2007. "Managing Social and Environmental Performance: Do Companies Have Adequate Information?," Australian Accounting Review, CPA Australia, vol. 17(43), pages 2-11, November.
  13. Marco Bellucci & Damiano Cesa Bianchi & Giacomo Manetti, 2021. "A literature review on blockchain in accounting research," Working Papers - Business wp2021_04.rdf, Universita' degli Studi di Firenze, Dipartimento di Scienze per l'Economia e l'Impresa.
  14. Cooper, Stuart M. & Owen, David L., 2007. "Corporate social reporting and stakeholder accountability: The missing link," Accounting, Organizations and Society, Elsevier, vol. 32(7-8), pages 649-667.
  15. Simone Pizzi & Sara Moggi & Fabio Caputo & Pierfelice Rosato, 2021. "Social media as stakeholder engagement tool: CSR communication failure in the oil and gas sector," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(2), pages 849-859, March.
  16. Pablo Gomez‐Carrasco & Giovanna Michelon, 2017. "The Power of Stakeholders' Voice: The Effects of Social Media Activism on Stock Markets," Business Strategy and the Environment, Wiley Blackwell, vol. 26(6), pages 855-872, September.
  17. Issam Benhayoun & Ibtissam Zejjari, 2022. "The diffusion of innovations’ theory shortfall in accounting standardization research: The case of IFRS for SMEs," Post-Print hal-03856952, HAL.
  18. Luigi Lepore & Loris Landriani & Sabrina Pisano & Gabriella D’Amore & Stefano Pozzoli, 2023. "Corporate governance in the digital age: the role of social media and board independence in CSR disclosure. Evidence from Italian listed companies," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 27(3), pages 749-785, September.
  19. Eva Cerioni, 2023. "Fostering Stakeholder Engagement through Companies’ Website: A Comparison between Sector," International Journal of Business and Management, Canadian Center of Science and Education, vol. 16(2), pages 1-96, February.
  20. Ameeta Jain & Jerry Courvisanos & Nava Subramaniam, 2021. "Localisation of the Sustainable Development Goals in an emerging nation," Public Administration & Development, Blackwell Publishing, vol. 41(5), pages 231-243, December.
  21. Mia Mahmudur Rahim, 2017. "Improving Social Responsibility in RMG Industries Through a New Governance Approach in Laws," Journal of Business Ethics, Springer, vol. 143(4), pages 807-826, July.
  22. Barchiesi, Maria Assunta & Fronzetti Colladon, Andrea, 2021. "Corporate core values and social responsibility: What really matters to whom," Technological Forecasting and Social Change, Elsevier, vol. 170(C).
  23. Grisard, Claudine & Annisette, Marcia & Graham, Cameron, 2020. "Performative agency and incremental change in a CSR context," Accounting, Organizations and Society, Elsevier, vol. 82(C).
  24. Samantha Miles, 2017. "Stakeholder Theory Classification: A Theoretical and Empirical Evaluation of Definitions," Journal of Business Ethics, Springer, vol. 142(3), pages 437-459, May.
  25. Frances Bowen & Aloysius Newenham-Kahindi & Irene Herremans, 2010. "When Suits Meet Roots: The Antecedents and Consequences of Community Engagement Strategy," Journal of Business Ethics, Springer, vol. 95(2), pages 297-318, August.
  26. Florian Meier, 2023. "Executive Pay Cuts during Covid: Yielding to Pressure or Potential for Real Change?," Eurasian Journal of Business and Management, Eurasian Publications, vol. 11(2), pages 91-109.
  27. Boesso, Giacomo & Kumar, Kamalesh, 2009. "Stakeholder prioritization and reporting: Evidence from Italy and the US," Accounting forum, Elsevier, vol. 33(2), pages 162-175.
  28. Brown, Judy, 2009. "Democracy, sustainability and dialogic accounting technologies: Taking pluralism seriously," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(3), pages 313-342.
  29. Pasi Heikkurinen & Jukka Mäkinen, 2018. "Synthesising Corporate Responsibility on Organisational and Societal Levels of Analysis: An Integrative Perspective," Journal of Business Ethics, Springer, vol. 149(3), pages 589-607, May.
  30. Colin Dey, 2007. "Social accounting at Traidcraft plc," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(3), pages 423-445, June.
  31. Johansen, Thomas Riise, 2008. "‘Blaming oneself’: Examining the dual accountability role of employees," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(4), pages 544-571.
  32. Whitehead, Martin & Belghitar, Yacine, 2022. "Responding to a corruption crisis through disclosure and remedial action: The case of Petrobras," The British Accounting Review, Elsevier, vol. 54(5).
  33. Azlan Amran & Roszaini Haniffa, 2011. "Evidence in development of sustainability reporting: a case of a developing country," Business Strategy and the Environment, Wiley Blackwell, vol. 20(3), pages 141-156, March.
  34. Blackburn, Nivea & Brown, Judy & Dillard, Jesse & Hooper, Val, 2014. "A dialogical framing of AIS–SEA design," International Journal of Accounting Information Systems, Elsevier, vol. 15(2), pages 83-101.
  35. Miriam F. Bongo & Charlle L. Sy, 2024. "Can diverse and conflicting interests of multiple stakeholders be balanced?," Annals of Operations Research, Springer, vol. 339(3), pages 1813-1837, August.
  36. 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.
  37. Som Sekhar Bhattacharyya, 2020. "Humanistic Orientation in Firm–Stakeholder Technology-based Interaction and Its Impact on Stakeholder Satisfaction," Emerging Economy Studies, International Management Institute, vol. 6(1), pages 86-105, May.
  38. Thomas Carrington & Gustav Johed, 2007. "The construction of top management as a good steward," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(5), pages 702-728, September.
  39. Saravanamuthu, Kala, 2015. "Instilling a sustainability ethos in accounting education through the Transformative Learning pedagogy: A case-study," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 32(C), pages 1-36.
  40. Bevaola Kusumasari & MD Enjat Munajat & Fadhli Zul Fauzi, 2023. "Measuring global pandemic governance: how countries respond to COVID-19," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 27(2), pages 603-629, June.
  41. Minga Negash & Tesfaye T. Lemma, 2020. "Institutional pressures and the accounting and reporting of environmental liabilities," Business Strategy and the Environment, Wiley Blackwell, vol. 29(5), pages 1941-1960, July.
  42. Judy Brown & Jesse Dillard, 2015. "Dialogic Accountings for Stakeholders: On Opening Up and Closing Down Participatory Governance," Journal of Management Studies, Wiley Blackwell, vol. 52(7), pages 961-985, November.
  43. Hopper, Trevor & Lassou, Philippe & Soobaroyen, Teerooven, 2017. "Globalisation, accounting and developing countries," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 43(C), pages 125-148.
  44. Siraprapa Panthong & Viriya Taecharungroj, 2021. "Which CSR Activities Are Preferred by Local Community Residents? Conjoint and Cluster Analyses," Sustainability, MDPI, vol. 13(19), pages 1-16, September.
  45. Giovanna Michelon & Antonio Parbonetti, 2012. "The effect of corporate governance on sustainability disclosure," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 16(3), pages 477-509, August.
  46. 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.
  47. Thomas Johansen, 2008. "Employees and the Operation of Accountability," Journal of Business Ethics, Springer, vol. 83(2), pages 247-263, December.
  48. Agnieszka Zogata-Kusz, 2022. "Policy Advocacy and NGOs Assisting Immigrants: Legitimacy, Accountability and the Perceived Attitude of the Majority," Social Sciences, MDPI, vol. 11(2), pages 1-19, February.
  49. Fabrizio Ferraro & Daniel Beunza, 2018. "Creating Common Ground: A Communicative Action Model of Dialogue in Shareholder Engagement," Organization Science, INFORMS, vol. 29(6), pages 1187-1207, December.
  50. Islam, Muhammad Azizul & McPhail, Ken, 2011. "Regulating for corporate human rights abuses: The emergence of corporate reporting on the ILO's human rights standards within the global garment manufacturing and retail industry," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(8), pages 790-810.
  51. Sylvie Héroux & Anne Fortin, 2013. "Exploring information technology governance and control of web site content: a comparative case study," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 17(3), pages 673-721, August.
  52. Max Baker, 2010. "Re‐conceiving managerial capture," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(7), pages 847-867, September.
  53. Yasir Shahab & Ammar Ali Gull & Asad Ali Rind & Aitzaz Ahsan Alias Sarang & Tanveer Ahsan, 2022. "Do corporate governance mechanisms curb the anti-environmental behavior of firms worldwide? An illustration through waste management," Post-Print hal-03602986, HAL.
  54. 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.
  55. Jan Bebbington & Carlos Larrinaga & Jose M. Moneva, 2008. "Corporate social reporting and reputation risk management," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(3), pages 337-361, March.
  56. Ralf Isenmann & Christoph Bey & Markus Welter, 2007. "Online reporting for sustainability issues," Business Strategy and the Environment, Wiley Blackwell, vol. 16(7), pages 487-501, November.
  57. Lowe, Alan & Locke, Joanne & Lymer, Andy, 2012. "The SEC's retail investor 2.0: Interactive data and the rise of calculative accountability," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(3), pages 183-200.
  58. Ikram, Atif & Li, Zhichuan (Frank) & Minor, Dylan, 2023. "CSR-contingent executive compensation contracts," Journal of Banking & Finance, Elsevier, vol. 151(C).
  59. Irvine, Helen & Moerman, Lee, 2017. "Gambling with the public sphere: Accounting’s contribution to debate on social issues," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 48(C), pages 35-52.
  60. Saravanamuthu, Kala & Lehman, Cheryl, 2013. "Enhancing stakeholder interaction through environmental risk accounts," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(6), pages 410-437.
  61. Messner, Martin, 2009. "The limits of accountability," Accounting, Organizations and Society, Elsevier, vol. 34(8), pages 918-938, November.
  62. Amoako, Kwame Oduro & Lord, Beverley R. & Dixon, Keith, 2021. "Narrative accounting for mining in Ghana: An old defence against a new threat?," Resources Policy, Elsevier, vol. 74(C).
  63. Muhammad Azizul Islam & Craig Deegan, 2008. "Motivations for an organisation within a developing country to report social responsibility information," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(6), pages 850-874, August.
  64. Belal, Ataur Rahman & Cooper, Stuart M. & Roberts, Robin W., 2013. "Vulnerable and exploitable: The need for organisational accountability and transparency in emerging and less developed economies," Accounting forum, Elsevier, vol. 37(2), pages 81-91.
  65. Brown, Judy, 2017. "Democratizing accounting: Reflections on the politics of “old” and “new” pluralisms," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 43(C), pages 20-46.
  66. Nazim Hussain, 2015. "Impact of Sustainability Performance on Financial Performance: An Empirical Study of Global Fortune (N100) Firms," Working Papers 1, Venice School of Management - Department of Management, Università Ca' Foscari Venezia.
  67. Ataur Belal & Robin Roberts, 2010. "Stakeholders’ Perceptions of Corporate Social Reporting in Bangladesh," Journal of Business Ethics, Springer, vol. 97(2), pages 311-324, December.
  68. Jaime Guerrero-Villegas & Leticia Pérez-Calero & José Manuel Hurtado-González & Pilar Giráldez-Puig, 2018. "Board Attributes and Corporate Social Responsibility Disclosure: A Meta-Analysis," Sustainability, MDPI, vol. 10(12), pages 1-22, December.
  69. Fabrizio Ferraro, 2019. "Going political? Towards deliberative corporate governance," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 23(1), pages 3-20, March.
  70. Sorola, Matthew, 2022. "Q methodology to conduct a critical study in accounting: A Q study on accountants’ perspectives of social and environmental reporting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 86(C).
  71. Sullivan, Rory & Gouldson, Andy, 2013. "Ten years of corporate action on climate change: What do we have to show for it?," Energy Policy, Elsevier, vol. 60(C), pages 733-740.
  72. Bui, Binh & Houqe, Muhammad Nurul & Zaman, Mahbub, 2020. "Climate governance effects on carbon disclosure and performance," The British Accounting Review, Elsevier, vol. 52(2).
  73. Spence, Laura J. & Rinaldi, Leonardo, 2014. "Governmentality in accounting and accountability: A case study of embedding sustainability in a supply chain," Accounting, Organizations and Society, Elsevier, vol. 39(6), pages 433-452.
  74. Rowbottom, N. & Lymer, A., 2009. "Exploring the use of online corporate sustainability information," Accounting forum, Elsevier, vol. 33(2), pages 176-186.
  75. Marcus Adam & Jochen Strähle & Matthias Freise, 2017. "The Interaction of Product-Service Systems (PSS) and Corporate Environmental Management (CEM): Can PSS Drive Today’s Fashion Industry Toward More Environmental Sustainability?," Service Science, INFORMS, vol. 9(3), pages 235-249, September.
  76. David Owen, 2008. "Chronicles of wasted time?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(2), pages 240-267, February.
  77. Josiah, J. & Gough, O. & Haslam, J. & Shah, N., 2014. "Corporate reporting implication in migrating from defined benefit to defined contribution pension schemes: A focus on the UK," Accounting forum, Elsevier, vol. 38(1), pages 18-37.
  78. Beddewela, Eshani & Herzig, Christian, 2013. "Corporate social reporting by MNCs’ subsidiaries in Sri Lanka," Accounting forum, Elsevier, vol. 37(2), pages 135-149.
  79. Bebbington, Jan & Kirk, Elizabeth A. & Larrinaga, Carlos, 2012. "The production of normativity: A comparison of reporting regimes in Spain and the UK," Accounting, Organizations and Society, Elsevier, vol. 37(2), pages 78-94.
  80. Annesi, Nora & Battaglia, Massimo & Frey, Marco, 2021. "Stakeholder engagement by an Italian water utility company: Insight from participant observation of dialogism," Utilities Policy, Elsevier, vol. 72(C).
  81. Jeffrey Unerman & Brendan O'Dwyer, 2006. "Theorising accountability for NGO advocacy," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 19(3), pages 349-376, April.
  82. Momin, Mahmood Ahmed, 2013. "Social and environmental NGOs’ perceptions of Corporate Social Disclosures: The Case of Bangladesh," Accounting forum, Elsevier, vol. 37(2), pages 150-161.
  83. Joseph, Corina & Taplin, Ross, 2011. "The measurement of sustainability disclosure: Abundance versus occurrence," Accounting forum, Elsevier, vol. 35(1), pages 19-31.
  84. Gregory D. Saxton & Charlotte Ren & Chao Guo, 2021. "Responding to Diffused Stakeholders on Social Media: Connective Power and Firm Reactions to CSR-Related Twitter Messages," Journal of Business Ethics, Springer, vol. 172(2), pages 229-252, August.
  85. McKernan, John Francis, 2012. "Accountability as aporia, testimony, and gift," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(3), pages 258-278.
  86. 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.
  87. Lexis Alexander Tetteh & Cletus Agyenim‐Boateng & Samuel Nana Yaw Simpson, 2024. "Institutional pressures and accountability processes in pursuit of sustainable development goals: Insights from Ghanaian indigenous oil companies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(1), pages 89-107, January.
  88. Chaoyuan She & Giovanna Michelon, 2023. "A governance approach to stakeholder engagement in sustainable enterprises—Evidence from B Corps," Business Strategy and the Environment, Wiley Blackwell, vol. 32(8), pages 5487-5505, December.
  89. Driessen, Paul H. & Kok, Robert A.W. & Hillebrand, Bas, 2013. "Mechanisms for stakeholder integration: Bringing virtual stakeholder dialogue into organizations," Journal of Business Research, Elsevier, vol. 66(9), pages 1465-1472.
  90. Concetta Carnevale & Maria Mazzuca & Sergio Venturini, 2012. "Corporate Social Reporting in European Banks: The Effects on a Firm's Market Value," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 19(3), pages 159-177, May.
  91. Soriya Sushila & Dhaigude Amol, 2016. "A Study of Corporate Web-Based Reporting in Hotel Industry," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 6(11), pages 661-680, November.
  92. Ferhat D. Zengul & James D. Byrd & Nurettin Oner & Mark Edmonds & Arline Savage, 2019. "Exploring corporate governance research in accounting journals through latent semantic and topic analyses," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 26(4), pages 175-192, October.
  93. Spence, Crawford, 2009. "Social accounting's emancipatory potential: A Gramscian critique," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(2), pages 205-227.
  94. Alessandra Pagani & Sara Moggi & Alessandro Gaetano, 2021. "Non-Financial Disclosure Assurance: Critical Insights from the Italian Financial Services Sector," International Journal of Business and Management, Canadian Center of Science and Education, vol. 16(1), pages 1-8, August.
  95. Tregidga, Helen & Milne, Markus J., 2022. "Not at our table: Stakeholder exclusion and ant/agonistic engagements," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 85(C).
  96. 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.
  97. O'Dwyer, Brendan & Unerman, Jeffrey, 2008. "The paradox of greater NGO accountability: A case study of Amnesty Ireland," Accounting, Organizations and Society, Elsevier, vol. 33(7-8), pages 801-824.
  98. Emilio Passetti & Lara Bianchi & Massimo Battaglia & Marco Frey, 2019. "When Democratic Principles are not Enough: Tensions and Temporalities of Dialogic Stakeholder Engagement," Journal of Business Ethics, Springer, vol. 155(1), pages 173-190, March.
  99. Eman Fathi Attia & Rewayda Tobar & Heba Farid Fouad & Hamsa Hany Ezz Eldeen & Ahmed Chafai & Wafa Khémiri, 2023. "The Nonlinear Relationship between Corporate Social Responsibility and Hospitality and Tourism Corporate Financial Performance: Does Governance Matter?," Sustainability, MDPI, vol. 15(22), pages 1-32, November.
  100. Chakhovich, Terhi & Virtanen, Tuija, 2023. "Accountability for sustainability – An institutional entrepreneur as the representative of future stakeholders," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 91(C).
  101. Hannele Mäkelä & Salme Näsi, 2010. "Social responsibilities of MNCs in downsizing operations," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(2), pages 149-174, February.
  102. Carol A. Adams & Geoffrey R. Frost, 2006. "Accessibility and functionality of the corporate web site: implications for sustainability reporting," Business Strategy and the Environment, Wiley Blackwell, vol. 15(4), pages 275-287, July.
  103. Alawattage, Chandana & Azure, John De-Clerk, 2021. "Behind the World Bank’s ringing declarations of “social accountability”: Ghana’s public financial management reform," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 78(C).
  104. Dunne, Theresa & Helliar, Christine & Lymer, Andy & Mousa, Rania, 2013. "Stakeholder engagement in internet financial reporting: The diffusion of XBRL in the UK," The British Accounting Review, Elsevier, vol. 45(3), pages 167-182.
  105. Haslinda Yusoff & Glen Lehman & Noraini Mohd Nasir, 2006. "Environmental engagements through the lens of disclosure practices: A Malaysian story," Asian Review of Accounting, Emerald Group Publishing, vol. 14(1), pages 122-148, July.
  106. Dillard, Jesse & Vinnari, Eija, 2019. "Critical dialogical accountability: From accounting-based accountability to accountability-based accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 62(C), pages 16-38.
  107. 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.
  108. Appel Mahmud & Donghong Ding & Ataullah Kiani & Md. Morshadul Hasan, 2020. "Corporate Social Responsibility Programs and Community Perceptions of Societal Progress in Bangladesh: A Multimethod Approach," SAGE Open, , vol. 10(2), pages 21582440209, May.
  109. Crawford Spence, 2007. "Social and environmental reporting and hegemonic discourse," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(6), pages 855-882, October.
  110. Pashkevych Maryna & Kharchenko Maryna & Shishkova Nataliia, 2018. "Oval-sustainability in Entrepreneurship," Open Economics, De Gruyter, vol. 1(1), pages 142-153, December.
  111. Barone, Elisabetta & Ranamagar, Nathan & Solomon, Jill F., 2013. "A Habermasian model of stakeholder (non)engagement and corporate (ir)responsibility reporting," Accounting forum, Elsevier, vol. 37(3), pages 163-181.
  112. Brown, Judy & Tregidga, Helen, 2017. "Re-politicizing social and environmental accounting through Rancière: On the value of dissensus," Accounting, Organizations and Society, Elsevier, vol. 61(C), pages 1-21.
  113. Paul Andon & Jane Baxter & Wai Fong Chua, 2015. "Accounting for Stakeholders and Making Accounting Useful," Journal of Management Studies, Wiley Blackwell, vol. 52(7), pages 986-1002, November.
  114. Goncharenko, Galina, 2023. "In the spotlight: Rethinking NGO accountability in the #MeToo era," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 92(C).
  115. Daniel Arenas & Josep Lozano & Laura Albareda, 2009. "The Role of NGOs in CSR: Mutual Perceptions Among Stakeholders," Journal of Business Ethics, Springer, vol. 88(1), pages 175-197, August.
  116. Carol A. Adams & Patty McNicholas, 2007. "Making a difference," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(3), pages 382-402, June.
  117. Evangeline Elijido‐Ten & Louise Kloot & Peter Clarkson, 2010. "Extending the application of stakeholder influence strategies to environmental disclosures," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(8), pages 1032-1059, October.
  118. Susie Ruqun Wu & Changliang Shao & Jiquan Chen, 2018. "Approaches on the Screening Methods for Materiality in Sustainability Reporting," Sustainability, MDPI, vol. 10(9), pages 1-16, September.
  119. Rolf Brühl & Mathias Osann, 2010. "Stakeholdertheorie und Neoinstitutionalismus und ihre Beiträge zur Erklärung der freiwilligen Berichterstattung am Beispiel der immateriellen Ressourcen," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 21(3), pages 277-298, November.
  120. Catriona Paisey & Nicholas J. Paisey, 2006. "And they all lived happily ever after?: Exploring the possibilities of mobilising the internet to promote a more enabling accounting for occupational pension schemes," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 19(5), pages 719-758, September.
  121. Majid Khan & James C. Lockhart & Ralph J. Bathurst, 2018. "Institutional impacts on corporate social responsibility: a comparative analysis of New Zealand and Pakistan," International Journal of Corporate Social Responsibility, Springer, vol. 3(1), pages 1-13, December.
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