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Organized hypocrisy, organizational façades, and sustainability reporting

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Cited by:

  1. Ponce de Leon, Rebecca & Carter, James T. & Rosette, Ashleigh Shelby, 2024. "Sincere solidarity or performative pretense? Evaluations of organizational allyship," Organizational Behavior and Human Decision Processes, Elsevier, vol. 180(C).
  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. Christensen, Lars Thøger & Morsing, Mette & Thyssen, Ole, 2020. "Timely hypocrisy? Hypocrisy temporalities in CSR communication," Journal of Business Research, Elsevier, vol. 114(C), pages 327-335.
  4. Zabihollah Rezaee & Ling Tuo, 2019. "Are the Quantity and Quality of Sustainability Disclosures Associated with the Innate and Discretionary Earnings Quality?," Journal of Business Ethics, Springer, vol. 155(3), pages 763-786, March.
  5. Imran Abbas Jadoon & Akhter Ali & Usman Ayub & Muhammad Tahir & Raheel Mumtaz, 2021. "The impact of sustainability reporting quality on the value relevance of corporate sustainability performance," Sustainable Development, John Wiley & Sons, Ltd., vol. 29(1), pages 155-175, January.
  6. 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.
  7. Hans B. Christensen & Luzi Hail & Christian Leuz, 2021. "Mandatory CSR and sustainability reporting: economic analysis and literature review," Review of Accounting Studies, Springer, vol. 26(3), pages 1176-1248, September.
  8. 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).
  9. 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.
  10. Olivier Boiral & David Talbot & Marie‐Christine Brotherton, 2020. "Measuring sustainability risks: A rational myth?," Business Strategy and the Environment, Wiley Blackwell, vol. 29(6), pages 2557-2571, September.
  11. Le Bot, Corentin & Perrigot, Rozenn & Déjean, Frédérique & Oxibar, Bruno, 2022. "Corporate Social Responsibility in franchise chains: Specificities, insights from French franchise chains’ CSD, and avenues for future research," Journal of Retailing and Consumer Services, Elsevier, vol. 66(C).
  12. Branco, Manuel Castelo & Gomes, Delfina & Martins, Adelaide, 2023. "Exploring tax-related sustainability reporting by electric utilities," Utilities Policy, Elsevier, vol. 82(C).
  13. Grosu, Veronica & Brinzaru, Simona-Maria & Ciubotariu, Marius-Sorin & Kicsi, Rozalia & Hlaciuc, Elena & Socoliuc, Marian, 2022. "Mapping Future Trends in Integrated Reporting, CSR and Business Sustainability Research: A Cluster-based Approach," Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference (2022), Hybrid Conference, Opatija, Croatia, in: Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference, Hybrid Conference, Opatija, Croatia, 17-18 June 2022, pages 264-286, IRENET - Society for Advancing Innovation and Research in Economy, Zagreb.
  14. Hervani, Aref Agahei & Sarkis, Joseph & Helms, Marilyn M., 2017. "Environmental goods valuations for social sustainability: A conceptual framework," Technological Forecasting and Social Change, Elsevier, vol. 125(C), pages 137-153.
  15. Olivier Boiral & Marie‐Christine Brotherton & Léo Rivaud & David Talbot, 2022. "Comparing the uncomparable? An investigation of car manufacturers' climate performance," Business Strategy and the Environment, Wiley Blackwell, vol. 31(5), pages 2213-2229, July.
  16. Rajiv Maher & Moritz Neumann & Mette Slot Lykke, 2022. "Extracting Legitimacy: An Analysis of Corporate Responses to Accusations of Human Rights Abuses," Journal of Business Ethics, Springer, vol. 176(4), pages 609-628, April.
  17. Ammar Ali Gull & Nazim Hussain & Sana Akbar Khan & Zaheer Khan & Asif Saeed, 2023. "Governing Corporate Social Responsibility Decoupling: The Effect of the Governance Committee on Corporate Social Responsibility Decoupling," Journal of Business Ethics, Springer, vol. 185(2), pages 349-374, June.
  18. David Talbot & Olivier Boiral, 2021. "Public organizations and biodiversity disclosure: Saving face to meet a legal obligation?," Business Strategy and the Environment, Wiley Blackwell, vol. 30(5), pages 2571-2586, July.
  19. Kazemi, Maha Zadeh & Elamer, Ahmed A. & Theodosopoulos, Grigorios & Khatib, Saleh F.A., 2023. "Reinvigorating research on sustainability reporting in the construction industry: A systematic review and future research agenda," Journal of Business Research, Elsevier, vol. 167(C).
  20. Ghio, Alessandro & McGuigan, Nicholas & Powell, Lisa, 2023. "The Queering Accounting Manifesto," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 90(C).
  21. Andrea Venturelli & Simone Pizzi & Fabio Caputo & Salvatore Principale, 2020. "The revision of nonfinancial reporting directive: A critical lens on the comparability principle," Business Strategy and the Environment, Wiley Blackwell, vol. 29(8), pages 3584-3597, December.
  22. McLaren, Josie & Appleyard, Tony, 2022. "Social movements, identity and disruption in organizational fields: Accounting for farm animal welfare," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 84(C).
  23. Paolo Esposito & Paolo Ricci, 2021. "Cultural organizations, digital Corporate Social Responsibility and stakeholder engagement in virtual museums: a multiple case study. How digitization is influencing the attitude toward CSR," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(2), pages 953-964, March.
  24. Isabel‐Maria García‐Sánchez & Nazim Hussain & Sana Akbar Khan & Jennifer Martínez‐Ferrero, 2020. "Managerial entrenchment, corporate social responsibility, and earnings management," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(4), pages 1818-1833, July.
  25. Arthur Nascimento Ferreira Barros & Raimundo Nonato Rodrigues & Luiz Panhoca, 2019. "Information on the fight against corruption and corporate governance practices: evidence of organized hypocrisy," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 16(2), pages 145-160, July.
  26. Rajesh, R. & Rajeev, A. & Rajendran, Chandrasekharan, 2022. "Corporate social performances of firms in select developed economies: A comparative study," Socio-Economic Planning Sciences, Elsevier, vol. 81(C).
  27. Zaman, Rashid & Atawnah, Nader & Baghdadi, Ghasan A. & Liu, Jia, 2021. "Fiduciary duty or loyalty? Evidence from co-opted boards and corporate misconduct," Journal of Corporate Finance, Elsevier, vol. 70(C).
  28. Aziza Laguecir & Bernard Leca, 2018. "Strategies of visibility in contemporary surveillance settings: Insights from misconduct concealment in financial markets, Critical Perspectives on Accounting," Post-Print hal-01914996, HAL.
  29. 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.
  30. Kougiannou, Nadia K. & O'Meara Wallis, Matthew, 2020. "‘Chimneys don't belch out carnations!’ The (in)tolerance of corporate hypocrisy: A case study of trust and community engagement strategies," Journal of Business Research, Elsevier, vol. 114(C), pages 348-362.
  31. Griffin, Paul A. & Lont, David, H. & Pomare, Carol, 2021. "The curious case of Canadian corporate emissions valuation," The British Accounting Review, Elsevier, vol. 53(1).
  32. Zanellato Gianluca, 2021. "Quality of Information Disclosed in Integrated Reports, in the Extracting Sector: Insights from Europe," Studia Universitatis Babeș-Bolyai Oeconomica, Sciendo, vol. 66(3), pages 1-20, December.
  33. Fana Rasolofo-Distler, 2022. "Institutional Pressure and Real Estate Balanced Scorecard Indicators," Post-Print hal-03637079, HAL.
  34. Selena Aureli & Mara Del Baldo & Rosa Lombardi & Fabio Nappo, 2020. "Nonfinancial reporting regulation and challenges in sustainability disclosure and corporate governance practices," Business Strategy and the Environment, Wiley Blackwell, vol. 29(6), pages 2392-2403, September.
  35. 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.
  36. Michelon, Giovanna & Rodrigue, Michelle & Trevisan, Elisabetta, 2020. "The marketization of a social movement: Activists, shareholders and CSR disclosure," Accounting, Organizations and Society, Elsevier, vol. 80(C).
  37. Ho-Tan-Phat Phan & Francesco De Luca & Lea Iaia, 2020. "The “Walk” towards the UN Sustainable Development Goals: Does Mandated “Talk” through NonFinancial Disclosure Affect Companies’ Financial Performance?," Sustainability, MDPI, vol. 12(6), pages 1-20, March.
  38. Vinnari, Eija & Laine, Matias, 2017. "The moral mechanism of counter accounts: The case of industrial animal production," Accounting, Organizations and Society, Elsevier, vol. 57(C), pages 1-17.
  39. 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.
  40. Bonsón, Enrique & Lavorato, Domenica & Lamboglia, Rita & Mancini, Daniela, 2021. "Artificial intelligence activities and ethical approaches in leading listed companies in the European Union," International Journal of Accounting Information Systems, Elsevier, vol. 43(C).
  41. Zhenyu Jiang & Zongjun Wang & Yanqi Zeng, 2020. "Can voluntary environmental regulation promote corporate technological innovation?," Business Strategy and the Environment, Wiley Blackwell, vol. 29(2), pages 390-406, February.
  42. Islam, Muhammad Azizul & van Staden, Chris J., 2018. "Social movement NGOs and the comprehensiveness of conflict mineral disclosures: evidence from global companies," Accounting, Organizations and Society, Elsevier, vol. 65(C), pages 1-19.
  43. Jieun Chung & Charles H. Cho, 2018. "Current Trends within Social and Environmental Accounting Research: A Literature Review," Accounting Perspectives, John Wiley & Sons, vol. 17(2), pages 207-239, June.
  44. Cho, Charles H. & Senn, Juliette & Sobkowiak, Madlen, 2022. "Sustainability at stake during COVID-19: Exploring the role of accounting in addressing environmental crises," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 82(C).
  45. Bastiaan Linden & Andrew C. Wicks & R. Edward Freeman, 2024. "How to Assess Multiple-Value Accounting Narratives from a Value Pluralist Perspective? Some Metaethical Criteria," Journal of Business Ethics, Springer, vol. 192(2), pages 243-259, June.
  46. Bryl Lukasz & Supino Enrico, 2022. "Sustainability Disclosure in Social Media – Substitutionary or Complementary to Traditional Reporting?," Journal of Intercultural Management, Sciendo, vol. 14(3), pages 41-62, September.
  47. Joanna Krasodomska & Justyna Godawska, 2020. "CSR in Non-Large Public Interest Entities: Corporate Talk vs. Actions," Sustainability, MDPI, vol. 12(21), pages 1-19, October.
  48. Lucas Amaral Lauriano & Juliane Reinecke & Michael Etter, 2022. "When Aspirational Talk Backfires: The Role of Moral Judgements in Employees’ Hypocrisy Interpretation," Journal of Business Ethics, Springer, vol. 181(4), pages 827-845, December.
  49. Zhongtian Li & Jing Jia & Larelle (Ellie) Chapple, 2022. "The corporate sustainability committee and its relation to corporate environmental performance," Meditari Accountancy Research, Emerald Group Publishing Limited, vol. 31(5), pages 1292-1324, July.
  50. Mitali Panchal Arora & Sumit Lodhia & Gerard William Stone, 2022. "Preparers’ perceptions of integrated reporting: a global study of integrated reporting adopters," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(S1), pages 1381-1420, April.
  51. Katja Beyer & Marlen Gabriele Arnold, 2022. "Social sustainability in an evolving circular fashion industry: identifying and triangulating concepts across different publication groups [Soziale Nachhaltigkeit in einer sich entwickelnden zirkul," Sustainability Nexus Forum, Springer, vol. 30(1), pages 29-54, December.
  52. Ghio, Alessandro & Verona, Roberto, 2022. "Unfolding institutional plurality in hybrid organizations through practices: The case of a cooperative bank," The British Accounting Review, Elsevier, vol. 54(4).
  53. Osman Issah & Lúcia Lima Rodrigues, 2021. "Corporate Social Responsibility and Corporate Tax Aggressiveness: A Scientometric Analysis of the Existing Literature to Map the Future," Sustainability, MDPI, vol. 13(11), pages 1-23, June.
  54. 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.
  55. de Villiers, Charl & Jia, Jing & Li, Zhongtian, 2022. "Are boards' risk management committees associated with firms’ environmental performance?," The British Accounting Review, Elsevier, vol. 54(1).
  56. Raúl León & Aitor Salesa, 2024. "Is sustainability reporting disclosing what is relevant? Assessing materiality accuracy in the Spanish telecommunication industry," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 26(8), pages 21433-21460, August.
  57. Xiaorui Wang, 2017. "Regulatory compliance as fulfilment of corporate social responsibility: an interpretative textual analysis on sustainability reports of two Chinese listed agribusinesses," Asian Journal of Sustainability and Social Responsibility, Springer, vol. 2(1), pages 23-40, September.
  58. Passetti, Emilio & Rinaldi, Leonardo, 2020. "Micro-processes of justification and critique in a water sustainability controversy: Examining the establishment of moral legitimacy through accounting," The British Accounting Review, Elsevier, vol. 52(3).
  59. Maria Jose Murcia, 2021. "Progressive and Rational CSR as Catalysts of New Product Introductions," Journal of Business Ethics, Springer, vol. 174(3), pages 613-627, December.
  60. Matteo Molinari & Maria Pia Maraghini & Angelo Riccaboni, 2021. "Reporting di Sostenibilit? e Controllo Manageriale: L?esperienza di Edison S.p.A," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(2), pages 61-86.
  61. 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.
  62. Jauernig, Johanna & Uhl, Matthias & Valentinov, Vladislav, 2021. "The ethics of corporate hypocrisy: An experimental approach," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 131.
  63. Perkiss, Stephanie & Bernardi, Cristiana & Dumay, John & Haslam, Jim, 2021. "A sticky chocolate problem: Impression management and counter accounts in the shaping of corporate image," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 81(C).
  64. Lee Roberts & Abeer Hassan & Ahmed Elamer & Monomita Nandy, 2021. "Biodiversity and extinction accounting for sustainable development: A systematic literature review and future research directions," Business Strategy and the Environment, Wiley Blackwell, vol. 30(1), pages 705-720, January.
  65. Wilson E. Herbert & Innocent A. Nwaorgu & Francis Onyilo & Jacob A. Iormbagah, 2020. "Sustainability Reporting and Performance of Listed Upstream Oil and Gas Firms in Nigeria: A Content Evaluation Approach," International Journal of Applied Economics, Finance and Accounting, Online Academic Press, vol. 8(1), pages 46-61.
  66. Aziza Laguecir & Bernard Leca, 2022. "Organized Decoupling of Management Control Systems: An Exploratory Study of Traders’ Unethical Behavior," Journal of Business Ethics, Springer, vol. 181(1), pages 153-169, November.
  67. Miron Avidan & Dror Etzion & Joel Gehman, 2019. "Opaque transparency: How material affordances shape intermediary work," Regulation & Governance, John Wiley & Sons, vol. 13(2), pages 197-219, June.
  68. Francesco De Luca & Andrea Cardoni & Ho-Tan-Phat Phan & Evgeniia Kiseleva, 2020. "Does Structural Capital Affect SDGs Risk-Related Disclosure Quality? An Empirical Investigation of Italian Large Listed Companies," Sustainability, MDPI, vol. 12(5), pages 1-20, February.
  69. Xingqiang Du & Yiqi Zhang & Shaojuan Lai & Hexin Tao, 2024. "How Do Auditors Value Hypocrisy? Evidence from China," Journal of Business Ethics, Springer, vol. 191(3), pages 501-533, May.
  70. Tiffany Cheng-Han Leung & Robin Stanley Snell, 2021. "Strategies for Social and Environmental Disclosure: The Case of Multinational Gambling Companies," Journal of Business Ethics, Springer, vol. 168(3), pages 447-467, January.
  71. Karaman, Abdullah S. & Orazalin, Nurlan & Uyar, Ali & Shahbaz, Muhammad, 2021. "CSR achievement, reporting, and assurance in the energy sector: Does economic development matter?," Energy Policy, Elsevier, vol. 149(C).
  72. Xie, Guanghua & Chen, Lin & Chen, Xichan, 2021. "The role of short selling threat in corporate environmental disclosure strategies: Evidence from China," Resource and Energy Economics, Elsevier, vol. 66(C).
  73. Charles H. Cho & Jonathan Maurice & Emmanuelle Nègre & Marie-Anne Verdier, 2016. "Is environmental disclosure good for the environment? A meta-analysis and research agenda," Post-Print halshs-01369422, HAL.
  74. Tweedie, Jonathan, 2023. "The emancipatory potential of counter accounting: A Žižekian critique," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 95(C).
  75. Moses Elaigwu & Salau Olarinoye Abdulmalik & Abdelkader Alghorbany & Ayoib Che‐Ahmad, 2024. "Sustainability reporting quality in Malaysia: The intricacy of family controlled and politically connected firms," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(5), pages 4190-4210, September.
  76. Gendron, Yves & Rodrigue, Michelle, 2021. "On the centrality of peripheral research and the dangers of tight boundary gatekeeping," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 76(C).
  77. Warren Maroun & Dusan Ecim, 2024. "Biodiversity reporting by United Kingdom (UK)‐listed companies: A review of extent, content and readability of disclosures," Business Strategy and the Environment, Wiley Blackwell, vol. 33(8), pages 7800-7824, December.
  78. Habib Zaman Khan & Muhammad Nurul Houqe & Ielemia K Ielemia, 2023. "Organic versus cosmetic efforts of the quality of carbon reporting by top New Zealand firms. Does market reward or penalise?," Business Strategy and the Environment, Wiley Blackwell, vol. 32(1), pages 686-703, January.
  79. Yang, Lei & Manika, Danae & Athanasopoulou, Andromachi, 2020. "Are they sinners or saints? A multi-level investigation of hypocrisy in organisational and employee pro-environmental behaviours," Journal of Business Research, Elsevier, vol. 114(C), pages 336-347.
  80. Higgins, Colin & Tang, Samuel & Stubbs, Wendy, 2020. "On managing hypocrisy: The transparency of sustainability reports," Journal of Business Research, Elsevier, vol. 114(C), pages 395-407.
  81. Pesci, Caterina & Costa, Ericka & Andreaus, Michele, 2020. "Using accountability to shape the common good," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 67.
  82. Eurídice Mamede de Andrade & Lúcia Lima Rodrigues & José Paulo Cosenza, 2020. "Corporate Behavior: An Exploratory Study of the Brazilian Tax Management from a Corporate Social Responsibility Perspective," Sustainability, MDPI, vol. 12(11), pages 1-21, May.
  83. Guo, Mengmeng & He, Luo & Zhong, Ligang, 2018. "Business groups and corporate social responsibility: Evidence from China," Emerging Markets Review, Elsevier, vol. 37(C), pages 83-97.
  84. Joel Bothello & Ioannis Ioannou & Vlad‐Andrei Porumb & Yasemin Zengin‐Karaibrahimoglu, 2023. "CSR decoupling within business groups and the risk of perceived greenwashing," Strategic Management Journal, Wiley Blackwell, vol. 44(13), pages 3217-3251, December.
  85. Young, Joni J., 2017. "Comment on: Casting call: The expanding nature of actorhood in U.S. Firms, 1960–2010 by Patricia Bromley and Amanda Sharkey," Accounting, Organizations and Society, Elsevier, vol. 59(C), pages 27-30.
  86. Isabel-María García-Sánchez & Víctor Amor-Esteban & David Galindo-Álvarez, 2020. "Communication Strategies for the 2030 Agenda Commitments: A Multivariate Approach," Sustainability, MDPI, vol. 12(24), pages 1-25, December.
  87. Cerbone, Dannielle & Maroun, Warren, 2020. "Materiality in an integrated reporting setting: Insights using an institutional logics framework," The British Accounting Review, Elsevier, vol. 52(3).
  88. Weizhang Sun & Chunguang Zhao & Charles H. Cho, 2019. "Institutional transitions and the role of financial performance in CSR reporting," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(2), pages 367-376, March.
  89. 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.
  90. Susanne Arvidsson & John Dumay, 2022. "Corporate ESG reporting quantity, quality and performance: Where to now for environmental policy and practice?," Business Strategy and the Environment, Wiley Blackwell, vol. 31(3), pages 1091-1110, March.
  91. Gavious, Ilanit & Livne, Gilad & Chen, Ester, 2022. "Does tax avoidance increase or decrease when tax enforcement is stronger? Evidence using CSR heterogeneity perspective," International Review of Financial Analysis, Elsevier, vol. 84(C).
  92. Thomas Gutmayer & Dannielle Cerbone & Warren Maroun, 2022. "An Evaluation of Business Model Disclosures in Integrated Reports," Australian Accounting Review, CPA Australia, vol. 32(2), pages 220-237, June.
  93. Yuriko Nakao & Katsuhiko Kokubu & Kimitaka Nishitani, 2019. "Do Sustainability Reports Strategically Employ Rhetorical Tone? : An evidence from Japan," Discussion Papers 2019-01, Kobe University, Graduate School of Business Administration.
  94. Paola Vola & Lorenzo Gelmini & Lucrezia Songini, 2021. "What does the Business Model tell us about Natural Capital? Insights from African Integrated Reports," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(suppl. 1), pages 75-96.
  95. Eliwa, Yasser & Aboud, Ahmed & Saleh, Ahmed, 2021. "ESG practices and the cost of debt: Evidence from EU countries," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 79(C).
  96. Guo, Jianan & Islam, Muhammad Azizul & Jain, Ameeta & van Staden, Chris J., 2022. "Civil liberties and social and environmental information transparency: A global investigation of financial institutions," The British Accounting Review, Elsevier, vol. 54(1).
  97. 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.
  98. Romilda Mazzotta & Giovanni Bronzetti & Stefania Veltri, 2020. "Are mandatory non‐financial disclosures credible? Evidence from Italian listed companies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(4), pages 1900-1913, July.
  99. Klarissa Lueg & Rainer Lueg, 2021. "Deconstructing corporate sustainability narratives: A taxonomy for critical assessment of integrated reporting types," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(6), pages 1785-1800, November.
  100. Susana C. Esper & Luciano Barin-Cruz & Jean-Pascal Gond, 2024. "Engaging Stakeholders During Intergovernmental Conflict: How Political Attributions Shape Stakeholder Engagement," Journal of Business Ethics, Springer, vol. 191(1), pages 1-27, April.
  101. Francesco Testa & Olivier Boiral & Fabio Iraldo, 2018. "Internalization of Environmental Practices and Institutional Complexity: Can Stakeholders Pressures Encourage Greenwashing?," Journal of Business Ethics, Springer, vol. 147(2), pages 287-307, January.
  102. Janne Järvinen & Matias Laine & Timo Hyvönen & Hannele Kantola, 2022. "Just Look at the Numbers: A Case Study on Quantification in Corporate Environmental Disclosures," Journal of Business Ethics, Springer, vol. 175(1), pages 23-44, January.
  103. Charles H. Cho & Matias Laine & Robin W. Roberts & Michelle Rodrigue, 2018. "The Frontstage and Backstage of Corporate Sustainability Reporting: Evidence from the Arctic National Wildlife Refuge Bill," Journal of Business Ethics, Springer, vol. 152(3), pages 865-886, October.
  104. Venturelli, Andrea & Ligorio, Lorenzo & de Nuccio, Elbano, 2023. "Biodiversity accountability in water utilities: A case study," Utilities Policy, Elsevier, vol. 81(C).
  105. Silvia Ruiz-Blanco & Silvia Romero & Belen Fernandez-Feijoo, 2022. "Green, blue or black, but washing–What company characteristics determine greenwashing?," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 24(3), pages 4024-4045, March.
  106. 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.
  107. 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.
  108. Gerard Farias & Christine Farias & Isabella Krysa & Joel Harmon, 2020. "Sustainability Mindsets for Strategic Management: Lifting the Yoke of the Neo-Classical Economic Perspective," Sustainability, MDPI, vol. 12(17), pages 1-14, August.
  109. Merello, Paloma & Barberá, Antonio & la Poza, Elena De, 2022. "Is the sustainability profile of FinTech companies a key driver of their value?," Technological Forecasting and Social Change, Elsevier, vol. 174(C).
  110. Olivier Boiral & Marie-Christine Brotherton & Léo Rivaud & Laurence Guillaumie, 2021. "Organizations’ Management of the COVID-19 Pandemic: A Scoping Review of Business Articles," Sustainability, MDPI, vol. 13(7), pages 1-20, April.
  111. Isabel-María García-Sánchez & Víctor Amor-Esteban & Alejandra García-Sánchez, 2021. "Different Leaders in a COVID-19 Scenario: CEO Altruism and Generous Discourse," Sustainability, MDPI, vol. 13(7), pages 1-19, March.
  112. Zhang, Dongyang & Lucey, Brian M., 2022. "Sustainable behaviors and firm performance: The role of financial constraints’ alleviation," Economic Analysis and Policy, Elsevier, vol. 74(C), pages 220-233.
  113. Diletta Acuti & Marco Bellucci & Giacomo Manetti, 2024. "Preventive and Remedial Actions in Corporate Reporting Among “Addiction Industries”: Legitimacy, Effectiveness and Hypocrisy Perception," Journal of Business Ethics, Springer, vol. 189(3), pages 603-623, January.
  114. Patrick J. Ferguson & Jane Hronsky & Matt Pinnuck, 2023. "Who pays attention to sustainability reports and why? Evidence from Google search activity," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(3), pages 3519-3551, September.
  115. Axel Haller & Chris J. van Staden & Cristina Landis, 2018. "Value Added as part of Sustainability Reporting: Reporting on Distributional Fairness or Obfuscation?," Journal of Business Ethics, Springer, vol. 152(3), pages 763-781, October.
  116. Vladislav Valentinov & Constantine Iliopoulos, 2021. "Social capital in cooperatives: an evolutionary Luhmannian perspective," Journal of Evolutionary Economics, Springer, vol. 31(4), pages 1317-1331, September.
  117. Larrinaga, Carlos & Garcia-Torea, Nicolas, 2022. "An ecological critique of accounting: The circular economy and COVID-19," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 82(C).
  118. María Luisa Pajuelo‐Moreno & María Jesús Barroso‐Méndez & Dolores Gallardo‐Vázquez, 2024. "Relationship between sustainability disclosure and corporate reputation: Evidence from a meta‐analysis," Business Strategy and the Environment, Wiley Blackwell, vol. 33(8), pages 8593-8615, December.
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