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Determinants of corporate social and environmental reporting in Hong Kong: a research note

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Cited by:

  1. Despina Galani & Efthymios Gravas & Antonios Stavropoulos, 2012. "Company Characteristics and Environmental Policy," Business Strategy and the Environment, Wiley Blackwell, vol. 21(4), pages 236-247, May.
  2. Fan Xia & Jiaying Chen & Xue Yang & Xiaoliang Li & Bing Zhang, 2023. "Financial constraints and corporate greenwashing strategies in China," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(4), pages 1770-1781, July.
  3. Boesso, Giacomo & Kumar, Kamalesh, 2009. "Stakeholder prioritization and reporting: Evidence from Italy and the US," Accounting forum, Elsevier, vol. 33(2), pages 162-175.
  4. Hamed, Ruba Subhi & Al-Shattarat, Basiem Khalil & Al-Shattarat, Wasim Khalil & Hussainey, Khaled, 2022. "The impact of introducing new regulations on the quality of CSR reporting: Evidence from the UK," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 46(C).
  5. Souhir Khemir, 2010. "Analyse Des Déterminants De La Divulgation Sociétale Dans Les Rapports Annuels Des Entreprises Tunisiennes Cotées," Post-Print hal-00479515, HAL.
  6. Abeer Hassan & Essam Ibrahim, 2012. "Corporate Environmental Information Disclosure: Factors Influencing Companies' Success in Attaining Environmental Awards," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 19(1), pages 32-46, January.
  7. Sónia Maria da Silva Monteiro & Beatriz Aibar‐Guzmán, 2010. "Determinants of environmental disclosure in the annual reports of large companies operating in Portugal," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 17(4), pages 185-204, July.
  8. Gerged, Ali Meftah & Almontaser, Tariq, 2021. "Corporate adoption of SDG reporting in a non-enabling institutional environment: Insights from Libyan oil industries," Resources Policy, Elsevier, vol. 74(C).
  9. Esin CAN & Burcu ÖZGÜL, 2018. "Türk İhracat Şirketleri Sürdürülebilirlik İfadeleri Üzerine Bir İçerik Analizi," Istanbul Management Journal, Istanbul University Business School, vol. 29(84), pages 1-24, June.
  10. Vilma Geni Slomski & Ivan Carlos Silva Lima & Valmor Slomski & Tiago Slavov, 2020. "Pathways to Urban Sustainability: An Investigation of the Economic Potential of Untreated Household Solid Waste (HSW) in the City of São Paulo," Sustainability, MDPI, vol. 12(13), pages 1-19, June.
  11. 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.
  12. 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.
  13. Tiyas Kurnia Sari & Fitra Roman Cahaya & Corina Joseph, 2021. "Coercive Pressures and Anti-corruption Reporting: The Case of ASEAN Countries," Journal of Business Ethics, Springer, vol. 171(3), pages 495-511, July.
  14. Ruggiero, Pasquale & Bachiller, Patricia, 2023. "Seeing more than reading:The visual mode in utilities' sustainability reports," Utilities Policy, Elsevier, vol. 83(C).
  15. Yingjun Lu & Indra Abeysekera, 2017. "What Do Stakeholders Care About? Investigating Corporate Social and Environmental Disclosure in China," Journal of Business Ethics, Springer, vol. 144(1), pages 169-184, August.
  16. J. Mahadeo & V. Oogarah-Hanuman & T. Soobaroyen, 2011. "A Longitudinal Study of Corporate Social Disclosures in a Developing Economy," Journal of Business Ethics, Springer, vol. 104(4), pages 545-558, December.
  17. Yang, Helen Hong & Craig, Russell & Farley, Alan, 2015. "A review of Chinese and English language studies on corporate environmental reporting in China," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 28(C), pages 30-48.
  18. Elena Barbu & Pascal Dumontier & Niculae Feleagă & Liliana Feleagă, 2012. "Mandatory environmental disclosures by companies complying with IAS/IFRS: The case of France, Germany and the UK," Working Papers halshs-00658409, HAL.
  19. Belal, Ataur Rahman & Cooper, Stuart, 2011. "The absence of corporate social responsibility reporting in Bangladesh," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(7), pages 654-667.
  20. Cornelia Beck & Geoffrey Frost & Stewart Jones, 2018. "CSR disclosure and financial performance revisited: A cross-country analysis," Australian Journal of Management, Australian School of Business, vol. 43(4), pages 517-537, November.
  21. Shamsuddeen Mamuda Ali & Muhammad Aminu Isa, 2018. "Firms Attributes and Corporate Social Responsibility Disclosure: A Literature Review," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 8(4), pages 312-324, April.
  22. Eugenio D'Amico & Daniela Coluccia & Stefano Fontana & Silvia Solimene, 2016. "Factors Influencing Corporate Environmental Disclosure," Business Strategy and the Environment, Wiley Blackwell, vol. 25(3), pages 178-192, March.
  23. Bilal Fayiz Omar & Nidal Omar Zallom, 2016. "Corporate social responsibility and market value: evidence from Jordan," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, vol. 14(1), pages 2-29, July.
  24. Matthias S. Fifka, 2013. "Corporate Responsibility Reporting and its Determinants in Comparative Perspective – a Review of the Empirical Literature and a Meta‐analysis," Business Strategy and the Environment, Wiley Blackwell, vol. 22(1), pages 1-35, January.
  25. Mahadeo, Jyoti Devi & Oogarah-Hanuman, Vanisha & Soobaroyen, Teerooven, 2011. "Changes in social and environmental reporting practices in an emerging economy (2004–2007): Exploring the relevance of stakeholder and legitimacy theories," Accounting forum, Elsevier, vol. 35(3), pages 158-175.
  26. Salwa M. A. Hameed & Noora A. R. Rahman Ahmed, 2020. "Adoption of Integrated Reporting in Emerging Economies: Evidence from Bahrain," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 10(10), pages 1115-1130, October.
  27. Samuel Drempetic & Christian Klein & Bernhard Zwergel, 2020. "The Influence of Firm Size on the ESG Score: Corporate Sustainability Ratings Under Review," Journal of Business Ethics, Springer, vol. 167(2), pages 333-360, November.
  28. Chiara Mio & Pier Luigi Marchini & Alice Medioli, 2020. "Forward‐looking information in integrated reports: Insights from “best in class”," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(5), pages 2212-2224, September.
  29. Andrej Miklosik & Peter Starchon & Milos Hitka, 2021. "Environmental sustainability disclosures in annual reports of ASX Industrials List companies," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 23(11), pages 16227-16245, November.
  30. Obeid Ahmed Obeid Abdelnour, 2021. "Talent Retention at Commercial Banks in Vietnam," International Review of Management and Marketing, Econjournals, vol. 11(1), pages 60-67.
  31. Ibrahem Alshbili & Ahmed A. Elamer & Maha W. Moustafa, 2021. "Social and environmental reporting, sustainable development and institutional voids: Evidence from a developing country," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(2), pages 881-895, March.
  32. Emerald Edem Welbeck & Godfred Matthew Yaw Owusu & Rita Amoah Bekoe & John Amoah Kusi, 2017. "Determinants of environmental disclosures of listed firms in Ghana," International Journal of Corporate Social Responsibility, Springer, vol. 2(1), pages 1-12, December.
  33. repec:aud:audfin:v:21:y:2019:i:50:p:41 is not listed on IDEAS
  34. Elena Barbu & Pascal Dumontier & Niculae Feleagă & Liliana Feleagă, 2011. "Mandatory environmental disclosures by companies complying with IAS/IFRS: The case of France, Germany and the UK," Post-Print halshs-00658734, HAL.
  35. Priyanka Garg, 2016. "CSR and corporate performance: evidence from India," DECISION: Official Journal of the Indian Institute of Management Calcutta, Springer;Indian Institute of Management Calcutta, vol. 43(4), pages 333-349, December.
  36. Viorel Avram & Daniela Artemisa Calu & Valentin Florentin Dumitru & Tatiana Danescu, 2019. "The Clarity of the Information Regarding the Bioeconomy: An Analysis of the Reports Published by the Organizations," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 21(50), pages 1-41, February.
  37. Jones, Michael John, 2011. "The nature, use and impression management of graphs in social and environmental accounting," Accounting forum, Elsevier, vol. 35(2), pages 75-89.
  38. Waris Ali & Jedrzej George Frynas & Zeeshan Mahmood, 2017. "Determinants of Corporate Social Responsibility (CSR) Disclosure in Developed and Developing Countries: A Literature Review," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 24(4), pages 273-294, July.
  39. Akbas Halil Emre, 2016. "The Relationship Between Board Characteristics and Environmental Disclosure: Evidence from Turkish Listed Companies," South East European Journal of Economics and Business, Sciendo, vol. 11(2), pages 7-19, December.
  40. Md Nazrul Islam & Tofayel Ahmed, 2012. "Corporate Social and Environmental Disclosure - An Econometric Analysis of Listed Private Commercial Banks in Bangladesh," Indian Journal of Commerce and Management Studies, Educational Research Multimedia & Publications,India, vol. 3(3), pages 59-65, September.
  41. Joseph, Corina & Taplin, Ross, 2011. "The measurement of sustainability disclosure: Abundance versus occurrence," Accounting forum, Elsevier, vol. 35(1), pages 19-31.
  42. Peng Wang & Fangjun Wang & Nan Hu, 2018. "The Effect of Ultimate Ownership on the Disclosure of Environmental Information," Australian Accounting Review, CPA Australia, vol. 28(2), pages 186-198, June.
  43. Yussri Sawani & Mustaffa Mohamed Zain & Faizah Darus, 2010. "Preliminary insights on sustainability reporting and assurance practices in Malaysia," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 6(4), pages 627-645, October.
  44. 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.
  45. Madan Lal Bhasin, 2012. "Environmental Disclosures on the Internet. An exploratory study," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 2(1), pages 176-197, January.
  46. Nahg Abdul Majid Alawi & Azhar Abdul Rahman & Azlan Amran & Mehran Nejati, 2016. "Does family group affiliation matter in CSR reporting? Evidence from Yemen," Afro-Asian Journal of Finance and Accounting, Inderscience Enterprises Ltd, vol. 6(1), pages 12-30.
  47. Guidry, Ronald P. & Patten, Dennis M., 2012. "Voluntary disclosure theory and financial control variables: An assessment of recent environmental disclosure research," Accounting forum, Elsevier, vol. 36(2), pages 81-90.
  48. Barbu, Elena M. & Dumontier, Pascal & Feleagă, Niculae & Feleagă, Liliana, 2014. "Mandatory Environmental Disclosures by Companies Complying with IASs/IFRSs: The Cases of France, Germany, and the UK," The International Journal of Accounting, Elsevier, vol. 49(2), pages 231-247.
  49. Liang Li & Yanghong Wang & Huaping Sun & Huihui Shen & Yuen Lin, 2023. "Corporate Social Responsibility Information Disclosure and Financial Performance: Is Green Technology Innovation a Missing Link?," Sustainability, MDPI, vol. 15(15), pages 1-18, August.
  50. 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.
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