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The quality of sustainability reports and impression management

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  1. Adelaide Martins & Delfina Gomes & Manuel Castelo Branco, 2020. "Managing Corporate Social and Environmental Disclosure: An Accountability vs. Impression Management Framework," Sustainability, MDPI, vol. 13(1), pages 1-15, December.
  2. David Coen & Kyle Herman & Tom Pegram, 2022. "Are corporate climate efforts genuine? An empirical analysis of the climate ‘talk–walk’ hypothesis," Business Strategy and the Environment, Wiley Blackwell, vol. 31(7), pages 3040-3059, November.
  3. Hyung Jong Na & Kun Chang Lee & Seung Uk Choi & Seong Tae Kim, 2020. "Exploring CEO Messages in Sustainability Management Reports: Applying Sentiment Mining and Sustainability Balanced Scorecard Methods," Sustainability, MDPI, vol. 12(2), pages 1-21, January.
  4. Giorgio Mion, 2020. "Organizations with Impact? A Study on Italian Benefit Corporations Reporting Practices and Reporting Quality," Sustainability, MDPI, vol. 12(21), pages 1-21, October.
  5. 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.
  6. 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.
  7. 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.
  8. Simona Fortunati & Laura Martiniello & Donato Morea, 2020. "The Strategic Role of the Corporate Social Responsibility and Circular Economy in the Cosmetic Industry," Sustainability, MDPI, vol. 12(12), pages 1-28, June.
  9. 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.
  10. 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.
  11. Vincenzo D’Apice & Giovanni Ferri & Francesca Lipari, 2020. "Sustainable Disclosure Policies and Sustainable Performance of European Listed Companies," Sustainability, MDPI, vol. 12(15), pages 1-19, July.
  12. Marius Banke & Stephanie Lenger & Christiane Pott, 2022. "ESG Ratings in the Corporate Reporting of DAX40 Companies in Germany: Effects on Market Participants," Sustainability, MDPI, vol. 14(15), pages 1-21, August.
  13. 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).
  14. Quatrini, Simone, 2021. "Challenges and opportunities to scale up sustainable finance after the COVID-19 crisis: Lessons and promising innovations from science and practice," Ecosystem Services, Elsevier, vol. 48(C).
  15. Paulina Permatasari*, 2018. "Analysis of Sustainability Reporting Practices in Mining and Oil & Gas Companies in Indonesia (GRI Guideline Approach)," The Journal of Social Sciences Research, Academic Research Publishing Group, pages 483-489:2.
  16. Olivier E. Malay, 2020. "Improving government and business coordination through the use of consistent SDGs indicators. A comparative analysis of national (Belgian) and business (pharma and retail) sustainability indicators," LIDAM Discussion Papers IRES 2020031, Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES), revised 27 Oct 2020.
  17. Giorgio Mion & Cristian R. Loza Adaui, 2019. "Mandatory Nonfinancial Disclosure and Its Consequences on the Sustainability Reporting Quality of Italian and German Companies," Sustainability, MDPI, vol. 11(17), pages 1-28, August.
  18. Francesco Badia & Enrico Bracci & Mouhcine Tallaki, 2020. "Quality and Diffusion of Social and Sustainability Reporting in Italian Public Utility Companies," Sustainability, MDPI, vol. 12(11), pages 1-17, June.
  19. NUGRAHANI Tri Siwi & ARTANTO Dwi Ari, 2022. "Sustainability Reporting By Disclosing Economic, Social And Environmental Performance," Studies in Business and Economics, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 17(2), pages 216-226, August.
  20. Alessio Faccia & Francesco Manni & Fabian Capitanio, 2021. "Mandatory ESG Reporting and XBRL Taxonomies Combination: ESG Ratings and Income Statement, a Sustainable Value-Added Disclosure," Sustainability, MDPI, vol. 13(16), pages 1-17, August.
  21. Marzhan Beisenbina & Laura Fabregat‐Aibar & Maria‐Glòria Barberà‐Mariné & Maria‐Teresa Sorrosal‐Forradellas, 2023. "The burgeoning field of sustainable investment: Past, present and future," Sustainable Development, John Wiley & Sons, Ltd., vol. 31(2), pages 649-667, April.
  22. Kanbaty, Majid & Hellmann, Andreas & He, Liyu, 2020. "Infographics in corporate sustainability reports: Providing useful information or used for impression management?," Journal of Behavioral and Experimental Finance, Elsevier, vol. 26(C).
  23. Oluyomi A. Osobajo & Adekunle Oke & Ama Lawani & Temitope S. Omotayo & Nkeiruka Ndubuka-McCallum & Lovelin Obi, 2022. "Providing a Roadmap for Future Research Agenda: A Bibliometric Literature Review of Sustainability Performance Reporting (SPR)," Sustainability, MDPI, vol. 14(14), pages 1-20, July.
  24. Habiba Al-Shaer & Muhammad Farhan Malik & Mahbub Zaman, 2022. "What do audit committees do? Transparency and impression management," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 26(4), pages 1443-1468, December.
  25. María del Mar Miras‐Rodríguez & Francisco Bravo‐Urquiza & Bernabé Escobar‐Pérez, 2020. "Does corporate social responsibility reporting actually destroy firm reputation?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(4), pages 1947-1957, July.
  26. Thaís Vieira Nunhes & Enzo Viviani Garcia & Maximilian Espuny & Vitor Homem de Mello Santos & Raine Isaksson & Otávio José de Oliveira, 2021. "Where to Go with Corporate Sustainability? Opening Paths for Sustainable Businesses through the Collaboration between Universities, Governments, and Organizations," Sustainability, MDPI, vol. 13(3), pages 1-31, January.
  27. 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.
  28. 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.
  29. 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).
  30. 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).
  31. Nicolas Madison & Eduardo Schiehll, 2021. "The Effect of Financial Materiality on ESG Performance Assessment," Sustainability, MDPI, vol. 13(7), pages 1-21, March.
  32. Eduardo Schiehll & Sam Kolahgar, 2021. "Financial materiality in the informativeness of sustainability reporting," Business Strategy and the Environment, Wiley Blackwell, vol. 30(2), pages 840-855, February.
  33. Aureliana-Geta Roman & Mihaela Mocanu & Răzvan Hoinaru, 2019. "Disclosure Style and Its Determinants in Integrated Reports," Sustainability, MDPI, vol. 11(7), pages 1-16, April.
  34. Sudipta Bose & Habib Zaman Khan & Reza M. Monem, 2021. "Does green banking performance pay off? Evidence from a unique regulatory setting in Bangladesh," Corporate Governance: An International Review, Wiley Blackwell, vol. 29(2), pages 162-187, March.
  35. Mark Fuller, 2022. "Wheat and chaff: the degree to which strategic management principles are integrated within corporate social responsibility reporting among large Canadian firms," International Journal of Corporate Social Responsibility, Springer, vol. 7(1), pages 1-17, December.
  36. Michele Gendelsky de Oliveira & Graça Azevedo & Jonas Oliveira, 2021. "The Relationship between the Company’s Value and the Tone of the Risk-Related Narratives: The Case of Portugal," Economies, MDPI, vol. 9(2), pages 1-28, May.
  37. David Talbot & Guillaume Barbat, 2020. "Water disclosure in the mining sector: An assessment of the credibility of sustainability reports," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(3), pages 1241-1251, May.
  38. 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.
  39. Riccardo Santoni, 2023. "Integrated Reporting come sistema manageriale per raggiungere obiettivi di sviluppo sostenibile: una verifica empirica," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2023(1), pages 43-68.
  40. Hina Ismail & Muhammad A. Saleem & Sadaf Zahra & Muhammad S. Tufail & Rao Akmal Ali, 2021. "Application of Global Reporting Initiative (GRI) Principles for Measuring Quality of Corporate Social Responsibility (CSR) Disclosure: Evidence from Pakistan," Sustainability, MDPI, vol. 13(20), pages 1-19, October.
  41. Francesco Testa & Ivan Miroshnychenko & Roberto Barontini & Marco Frey, 2018. "Does it pay to be a greenwasher or a brownwasher?," Business Strategy and the Environment, Wiley Blackwell, vol. 27(7), pages 1104-1116, November.
  42. Renato Camodeca & Alex Almici & Umberto Sagliaschi, 2018. "Sustainability Disclosure in Integrated Reporting: Does It Matter to Investors? A Cheap Talk Approach," Sustainability, MDPI, vol. 10(12), pages 1-34, November.
  43. Xiao, Xinning & Shailer, Greg, 2022. "Stakeholders’ perceptions of factors affecting the credibility of sustainability reports," The British Accounting Review, Elsevier, vol. 54(1).
  44. Liliana Hawrysz & Jolanta Maj, 2017. "Identification of Stakeholders of Public Interest Organisations," Sustainability, MDPI, vol. 9(9), pages 1-13, September.
  45. 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.
  46. Zhihui Sun & Dejun Wu & Min Zhang, 2021. "Better late than never? Corporate social responsibility engagement after product-harm crises," Asia Pacific Journal of Management, Springer, vol. 38(4), pages 1209-1259, December.
  47. Muhammad Ikram & Qingyu Zhang & Robert Sroufe & Marcos Ferasso, 2020. "The Social Dimensions of Corporate Sustainability: An Integrative Framework Including COVID-19 Insights," Sustainability, MDPI, vol. 12(20), pages 1-29, October.
  48. Jane Andrew & Max Baker, 2020. "Corporate Social Responsibility Reporting: The Last 40 Years and a Path to Sharing Future Insights," Abacus, Accounting Foundation, University of Sydney, vol. 56(1), pages 35-65, March.
  49. Chiba, Soumaya & Talbot, David & Boiral, Olivier, 2018. "Sustainability adrift: An evaluation of the credibility of sustainability information disclosed by public organizations," Accounting forum, Elsevier, vol. 42(4), pages 328-340.
  50. Brian P. McCullough & Jamee Pelcher & Sylvia Trendafilova, 2020. "An Exploratory Analysis of the Environmental Sustainability Performance Signaling Communications among North American Sport Organizations," Sustainability, MDPI, vol. 12(5), pages 1-17, March.
  51. Iñaki Heras‐Saizarbitoria & Laida Urbieta & Olivier Boiral, 2022. "Organizations' engagement with sustainable development goals: From cherry‐picking to SDG‐washing?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(2), pages 316-328, March.
  52. Mathias Cöster & Gunnar Dahlin & Raine Isaksson, 2020. "Are They Reporting the Right Thing and Are They Doing It Right?—A Measurement Maturity Grid for Evaluation of Sustainability Reports," Sustainability, MDPI, vol. 12(24), pages 1-19, December.
  53. Thilini Cooray & A. D. Nuwan Gunarathne & Samanthi Senaratne, 2020. "Does Corporate Governance Affect the Quality of Integrated Reporting?," Sustainability, MDPI, vol. 12(10), pages 1-30, May.
  54. Paula Gomes dos Santos & Fábio Albuquerque & Maria Albertina Barreiro Rodrigues & Ana Isabel Morais, 2022. "The Views of Stakeholders on Mandatory or Voluntary Use of a Simplified Standard on Non-Financial Information for SMEs in the European Union," Sustainability, MDPI, vol. 14(5), pages 1-22, February.
  55. Stutz, Adrian & Schell, Sabrina & Hack, Andreas, 2022. "In family firms we trust – Experimental evidence on the credibility of sustainability reporting: A replication study with extension," Journal of Family Business Strategy, Elsevier, vol. 13(4).
  56. Simona Cosma & Andrea Venturelli & Paola Schwizer & Vittorio Boscia, 2020. "Sustainable Development and European Banks: A Non-Financial Disclosure Analysis," Sustainability, MDPI, vol. 12(15), pages 1-19, July.
  57. Armando Calabrese & Roberta Costa & Nathan Levialdi & Tamara Menichini & Roberth Andres Villazon Montalvan, 2020. "Does More Mean Better? Exploring the Relationship between Report Completeness and Environmental Sustainability," Sustainability, MDPI, vol. 12(24), pages 1-16, December.
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