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Moral Discourse and Corporate Social Responsibility Reporting

Citations

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Cited by:

  1. Mohammed Hossain & Md. Tarikul Islam & Mahmood Ahmed Momin & Shamsun Nahar & Md. Samsul Alam, 2019. "Understanding Communication of Sustainability Reporting: Application of Symbolic Convergence Theory (SCT)," Journal of Business Ethics, Springer, vol. 160(2), pages 563-586, December.
  2. Karikari Timothy Kwakye & Shimin Liu, 2024. "The Effect of Philanthropic Corporate Social Responsibility on Local CSR Awareness: Examining the Role of Corporate Transparency in Ghana," International Journal of Science and Business, IJSAB International, vol. 33(1), pages 105-122.
  3. Elizabeth-Anne Thomas, 2019. "How Useful Is the Global Reporting Initiative (GRI) Reporting Framework to Identify the Non-financial Value of Corporate Social Performance (CSP)?," CSR, Sustainability, Ethics & Governance, in: Nicholas Capaldi & Samuel O. Idowu & René Schmidpeter & Martin Brueckner (ed.), Responsible Business in Uncertain Times and for a Sustainable Future, pages 37-87, Springer.
  4. Paredes-Gazquez, Juan Diego & Rodriguez-Fernandez, José Miguel & de la Cuesta-Gonzalez, Marta, 2016. "Measuring corporate social responsibility using composite indices: Mission impossible? The case of the electricity utility industry," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 19(1), pages 142-153.
  5. Lorena Para‐González & Carlos Mascaraque‐Ramírez & Clara Cubillas‐Para, 2020. "Maximizing performance through CSR: The mediator role of the CSR principles in the shipbuilding industry," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(6), pages 2804-2815, November.
  6. Nair, Tara S. & Pradhan, Rachayeeta, 2010. "Binding stakeholders into moral communities: A review of studies on social responsibility of business," MPRA Paper 20767, University Library of Munich, Germany.
  7. Miguel Rivera-Santos & Carlos Rufín, 2010. "Odd Couples: Understanding the Governance of Firm–NGO Alliances," Journal of Business Ethics, Springer, vol. 94(1), pages 55-70, July.
  8. Halkos, George & Nomikos, Stylianos, 2021. "Corporate social responsibility: Trends in global reporting initiative standards," Economic Analysis and Policy, Elsevier, vol. 69(C), pages 106-117.
  9. Rico Pohling & Danilo Bzdok & Monika Eigenstetter & Siegfried Stumpf & Anja Strobel, 2016. "What is Ethical Competence? The Role of Empathy, Personal Values, and the Five-Factor Model of Personality in Ethical Decision-Making," Journal of Business Ethics, Springer, vol. 137(3), pages 449-474, September.
  10. Luis Ignacio Álvarez-González & Nuria García-Rodríguez & María José Sanzo-Pérez, 2018. "Online Voluntary Transparency in Spanish Retail Firms. Measurement Index and CSR-Related Factors as Determinants," Sustainability, MDPI, vol. 10(10), pages 1-20, October.
  11. Maria Joutsenvirta & Liisa Uusitalo, 2010. "Cultural Competences: An Important Resource in the Industry–NGO Dialog," Journal of Business Ethics, Springer, vol. 91(3), pages 379-390, February.
  12. Lucian Ispas & Costel Mironeasa & Alessandro Silvestri, 2023. "Risk-Based Approach in the Implementation of Integrated Management Systems: A Systematic Literature Review," Sustainability, MDPI, vol. 15(13), pages 1-22, June.
  13. Petricică Vintilă Alis Elena & Buboi Dănăilă Angelica, 2024. "The Role of Accounting and Audit in Sustainable Development," Proceedings of the International Conference on Business Excellence, Sciendo, vol. 18(1), pages 2154-2171.
  14. Sung-Bum Kim & Dae-Young Kim, 2016. "The impacts of corporate social responsibility, service quality, and transparency on relationship quality and customer loyalty in the hotel industry," Asian Journal of Sustainability and Social Responsibility, Springer, vol. 1(1), pages 39-55, December.
  15. Hildegunn Mellesmo Aslaksen & Clare Hildebrandt & Hans Chr. Garmann Johnsen, 2021. "The long-term transformation of the concept of CSR: towards a more comprehensive emphasis on sustainability," International Journal of Corporate Social Responsibility, Springer, vol. 6(1), pages 1-14, December.
  16. 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.
  17. Petr Petera & Jaroslav Wagner, 2015. "Global Reporting Initiative (GRI) and its Reflections in the Literature," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2015(2), pages 13-32.
  18. Olivier Boiral, 2010. "Peut-on mesurer les performances de développement durable?," CIRANO Working Papers 2010s-11, CIRANO.
  19. 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.
  20. Mani, Venkatesh & Gunasekaran, Angappa & Delgado, Catarina, 2018. "Supply chain social sustainability: Standard adoption practices in Portuguese manufacturing firms," International Journal of Production Economics, Elsevier, vol. 198(C), pages 149-164.
  21. Katharina Parizek & Konstantinos I. Evangelinos, 2021. "Corporate social responsibility strategies and accountability in the UK and Germany: Disclosure of lesbian, gay, bisexual and transgender issues in sustainability reports," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(3), pages 1055-1065, May.
  22. Jiyun Kang & Gwendolyn Hustvedt, 2014. "Building Trust Between Consumers and Corporations: The Role of Consumer Perceptions of Transparency and Social Responsibility," Journal of Business Ethics, Springer, vol. 125(2), pages 253-265, December.
  23. Lamont, Matthew & Hing, Nerilee & Gainsbury, Sally, 2011. "Gambling on sport sponsorship: A conceptual framework for research and regulatory review," Sport Management Review, Elsevier, vol. 14(3), pages 246-257, August.
  24. Shiu-Li Huang & Yu-Ren Leau, 2024. "Understanding How Consumers’ Perceived Sustainability Influences Their Continuance Intention to Use Sharing Economy Services," Sustainability, MDPI, vol. 16(17), pages 1-16, September.
  25. Jiawen Chen & Tong Xiao & Feng Zhang, 2023. "Paradox of CSR distinctiveness: The tension between stakeholder legitimacy evaluation and stakeholder integration efficiency," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(6), pages 2906-2923, November.
  26. Raili Roo, 2011. "Disclosure Discourse: A Shift in Estonian Public Companies’ Interim Report Commentaries during the Turn towards Recession," Research in Economics and Business: Central and Eastern Europe, Tallinn School of Economics and Business Administration, Tallinn University of Technology, vol. 3(1).
  27. Isabel Gallego‐Álvarez, 2018. "Assessing corporate environmental issues in international companies: A study of explanatory factors," Business Strategy and the Environment, Wiley Blackwell, vol. 27(8), pages 1284-1294, December.
  28. S. Prakash Sethi & Terrence F. Martell & Mert Demir, 2016. "Building Corporate Reputation Through Corporate Social Responsibility (CSR) Reports: The Case of Extractive Industries," Corporate Reputation Review, Palgrave Macmillan, vol. 19(3), pages 219-243, October.
  29. Mark Fuller, 2018. "Letters from the top: a comparative control group study of CEO letters to stakeholders," International Journal of Corporate Social Responsibility, Springer, vol. 3(1), pages 1-14, December.
  30. Schiller, Frank, 2009. "Linking material and energy flow analyses and social theory," Ecological Economics, Elsevier, vol. 68(6), pages 1676-1686, April.
  31. Waris Ali & Jedrzej George Frynas, 2018. "The Role of Normative CSR‐Promoting Institutions in Stimulating CSR Disclosures in Developing Countries," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(4), pages 373-390, July.
  32. Bonsón, Enrique & Bednárová, Michaela, 2015. "CSR reporting practices of Eurozone companies," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 18(2), pages 182-193.
  33. María del Mar Alonso‐Almeida & Josep Llach & Frederic Marimon, 2014. "A Closer Look at the ‘Global Reporting Initiative’ Sustainability Reporting as a Tool to Implement Environmental and Social Policies: A Worldwide Sector Analysis," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 21(6), pages 318-335, November.
  34. Christian Voegtlin & Andreas Georg Scherer & Günter K. Stahl & Olga Hawn, 2022. "Grand Societal Challenges and Responsible Innovation," Journal of Management Studies, Wiley Blackwell, vol. 59(1), pages 1-28, January.
  35. Lin, Jialing & Lobo, Antonio & Leckie, Civilai, 2017. "The role of benefits and transparency in shaping consumers’ green perceived value, self-brand connection and brand loyalty," Journal of Retailing and Consumer Services, Elsevier, vol. 35(C), pages 133-141.
  36. Bona-Sánchez, Carolina & Pérez-Alemán, Jerónimo & Santana-Martin, Domingo J., 2017. "Sustainability disclosure, dominant owners and earnings informativeness," Research in International Business and Finance, Elsevier, vol. 39(PA), pages 625-639.
  37. Sartor, Marco & Orzes, Guido & Di Mauro, Carmela & Ebrahimpour, Maling & Nassimbeni, Guido, 2016. "The SA8000 social certification standard: Literature review and theory-based research agenda," International Journal of Production Economics, Elsevier, vol. 175(C), pages 164-181.
  38. María Luisa Pajuelo Moreno & Teresa Duarte-Atoche, 2019. "Relationship between Sustainable Disclosure and Performance—An Extension of Ullmann’s Model," Sustainability, MDPI, vol. 11(16), pages 1-33, August.
  39. 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.
  40. Sansome, Kate & Wilkie, Dean & Conduit, Jodie, 2024. "Beyond information availability: Specifying the dimensions of consumer perceived brand transparency," Journal of Business Research, Elsevier, vol. 170(C).
  41. 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.
  42. 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.
  43. Changhee Lee & Dan Palmon & Ari Yezegel, 2018. "The Corporate Social Responsibility Information Environment: Examining the Value of Financial Analysts’ Recommendations," Journal of Business Ethics, Springer, vol. 150(1), pages 279-301, June.
  44. Kuo, Tsai Chi & Kremer, Gül E. Okudan & Phuong, Nguyen Thi & Hsu, Chia-Wei, 2016. "Motivations and barriers for corporate social responsibility reporting: Evidence from the airline industry," Journal of Air Transport Management, Elsevier, vol. 57(C), pages 184-195.
  45. Vaz Ogando, Natalia & Ruiz Blanco, Silvia & Fernandez-Feijoo Souto, Belen, 2018. "El mercado de verificación de las memorias de sostenibilidad en España: un análisis desde la perspectiva de la demanda," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 21(1), pages 48-62.
  46. 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.
  47. Carsten Albers & Thomas Günther, 2010. "Disclose or not disclose: determinants of social reporting for STOXX Europe 600 firms," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 21(3), pages 323-347, November.
  48. Dillard, Jesse & Layzell, David, 2014. "An ongoing journey of corporate social responsibility," Accounting forum, Elsevier, vol. 38(3), pages 212-226.
  49. James Weber, 2010. "Assessing the “Tone at the Top”: The Moral Reasoning of CEOs in the Automobile Industry," Journal of Business Ethics, Springer, vol. 92(2), pages 167-182, March.
  50. Yongtao Hong & Margaret Andersen, 2011. "The Relationship Between Corporate Social Responsibility and Earnings Management: An Exploratory Study," Journal of Business Ethics, Springer, vol. 104(4), pages 461-471, December.
  51. Swanepoel, Celeste & Lye, Ashley & Rugimbana, Robert, 2009. "Virally inspired: A review of the theory of viral stealth marketing," Australasian marketing journal, Elsevier, vol. 17(1), pages 9-15.
  52. Anna Samsonova-Taddei & W. Stuart Turley, 2019. "Accountability in an Independent Regulatory Setting: The Use of Impact Assessment in the Regulation of Financial Reporting in the UK," Journal of Business Ethics, Springer, vol. 155(4), pages 1053-1076, April.
  53. Martin Mueller & Virginia dos Santos & Stefan Seuring, 2009. "The Contribution of Environmental and Social Standards Towards Ensuring Legitimacy in Supply Chain Governance," Journal of Business Ethics, Springer, vol. 89(4), pages 509-523, November.
  54. Munten, Pauline & Vanhamme, Joëlle, 2023. "To reduce waste, have it repaired! The quality signaling effect of product repairability," Journal of Business Research, Elsevier, vol. 156(C).
  55. Theofanis Karagiorgos, 2010. "Corporate Social Responsibility and Financial Performance: An Empirical Analysis on Greek Companies," European Research Studies Journal, European Research Studies Journal, vol. 0(4), pages 85-108.
  56. Christ, Katherine L. & Burritt, Roger L., 2016. "ISO 14051: A new era for MFCA implementation and research," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 19(1), pages 1-9.
  57. Brunella Arru, 2015. "Indagine sulla comunicazione della responsabilit? sociale delle societ? quotate italiane," MERCATI & COMPETITIVIT?, FrancoAngeli Editore, vol. 2015(4), pages 15-46.
  58. Marius-Costel Esi, 2017. "An Axiological Perspective On The Idea Of Innovation In The Process Of Developing The Business Organization," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 3, pages 44-50, June.
  59. Halkos, George & Nomikos, Stylianos, 2021. "Business concerns regarding environmental responsibility," MPRA Paper 105330, University Library of Munich, Germany.
  60. Marco Francesco Mazzù & Angelo Baccelloni & Ludovico Lavini, 2022. "Injecting trust in consumer purchase intention through blockchain: evidences from the food supply chain," Italian Journal of Marketing, Springer, vol. 2022(4), pages 459-482, December.
  61. 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.
  62. Isabel Gallego‐Álvarez & Ivo Alexandre Quina‐Custodio, 2017. "Corporate Social Responsibility Reporting and Varieties of Capitalism: an International Analysis of State‐Led and Liberal Market Economies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 24(6), pages 478-495, November.
  63. Cecília Carmo & Mercedes Miguéis, 2022. "Voluntary Sustainability Disclosures in Non-Listed Companies: An Exploratory Study on Motives and Practices," Sustainability, MDPI, vol. 14(12), pages 1-22, June.
  64. Paul Neiman, 2013. "A Social Contract for International Business Ethics," Journal of Business Ethics, Springer, vol. 114(1), pages 75-90, April.
  65. Nikolina Markota Vukic & Mislav Ante Omazic & Ana Aleksic, 2019. "Corporate Social Responsibility Strategy and Reporting: Overview of Practice in Selected European Countries," Interdisciplinary Description of Complex Systems - scientific journal, Croatian Interdisciplinary Society Provider Homepage: http://indecs.eu, vol. 17(2-B), pages 355-367.
  66. 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.
  67. Garanina, Tatiana & Kim, Oksana, 2023. "The relationship between CSR disclosure and accounting conservatism: The role of state ownership," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 50(C).
  68. Suparnyo, 2020. "Social and Environmental Corporate Social Responsibility of Regional Water Companies in Indonesia," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(2), pages 365-375.
  69. Luciano Barin Cruz & Dirk Boehe, 2010. "How do Leading Retail MNCs Leverage CSR Globally? Insights from Brazil," Journal of Business Ethics, Springer, vol. 91(2), pages 243-263, February.
  70. She‐Chih Chiu & Hsuan‐Chu Lin & Chuan‐San Wang, 2017. "The Impact of Investments in Pollution Reduction on Shareholder Wealth: Evidence from Taiwanese Manufacturing Companies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 24(6), pages 676-691, November.
  71. Antonino Vaccaro & Dalia Patiño Echeverri, 2010. "Corporate Transparency and Green Management," Journal of Business Ethics, Springer, vol. 95(3), pages 487-506, September.
  72. Patrycja Hąbek, 2014. "Evaluation of sustainability reporting practices in Poland," Quality & Quantity: International Journal of Methodology, Springer, vol. 48(3), pages 1739-1752, May.
  73. Nikolina Markota Vukic & Mislav Ante Omazic & Ana Aleksic, 2018. "Exploring the Link between Corporate Stakeholder Orientation and Quality of Corporate Social Responsibility Reporting," Interdisciplinary Description of Complex Systems - scientific journal, Croatian Interdisciplinary Society Provider Homepage: http://indecs.eu, vol. 16(2), pages 275-288.
  74. Silvia Ruiz & Silvia Romero & Belen Fernandez‐Feijoo, 2021. "Stakeholder engagement is evolving: Do investors play a main role?," Business Strategy and the Environment, Wiley Blackwell, vol. 30(2), pages 1105-1120, February.
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