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The public disclosure of environmental performance information—a dual test of media agenda setting theory and legitimacy theory

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Cited by:

  1. de Villiers, Charl & Alexander, Deborah, 2014. "The institutionalisation of corporate social responsibility reporting," The British Accounting Review, Elsevier, vol. 46(2), pages 198-212.
  2. Weisheng Lu & Meng Ye & K.W. Chau & Roger Flanagan, 2018. "The paradoxical nexus between corporate social responsibility and sustainable financial performance: Evidence from the international construction business," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(5), pages 844-852, September.
  3. Shan, Yuan George, 2019. "Do corporate governance and disclosure tone drive voluntary disclosure of related-party transactions in China?," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 34(C), pages 30-48.
  4. 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.
  5. Natalia Semenova, 2023. "The Public Effect of Private Sustainability Reporting: Evidence from Incident-Based Engagement Strategy," Journal of Business Ethics, Springer, vol. 182(2), pages 559-572, January.
  6. Branco, Manuel Castelo & Rodrigues, Lúcia Lima, 2008. "Social responsibility disclosure: A study of proxies for the public visibility of Portuguese banks," The British Accounting Review, Elsevier, vol. 40(2), pages 161-181.
  7. Prianto Budi Saptono & Gustofan Mahmud & Intan Pratiwi & Dwi Purwanto & Ismail Khozen & Muhamad Akbar Aditama & Siti Khodijah & Maria Eurelia Wayan & Rina Yuliastuty Asmara & Ferry Jie, 2023. "Development of Climate-Related Disclosure Indicators for Application in Indonesia: A Delphi Method Study," Sustainability, MDPI, vol. 15(14), pages 1-25, July.
  8. Lei Liu & Zhaotian Yang & Suqin Song, 2021. "Does ranking stimulate government performance? Evidence from China’s key environmental protection cities," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 158(2), pages 699-725, December.
  9. Davide Giacomini & Paola Zola & Diego Paredi & Mario Mazzoleni, 2020. "Environmental disclosure and stakeholder engagement via social media: State of the art and potential in public utilities," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(4), pages 1552-1564, July.
  10. Linda Kusumaning Wedari & Amir Moradi‐Motlagh & Christine Jubb, 2023. "The moderating effect of innovation on the relationship between environmental and financial performance: Evidence from high emitters in Australia," Business Strategy and the Environment, Wiley Blackwell, vol. 32(1), pages 654-672, January.
  11. Francesco Paolone & Fabrizio Granà & Laura Martiniello & Riccardo Tiscini, 2021. "Environmental risk indicators disclosure and value relevance: An empirical analysis of Italian listed companies after the implementation of the Legislative Decree 254/2016," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(5), pages 1471-1482, September.
  12. Clelia Fiondella & Luca Ferri & Marco Maffei & Rosanna Span?, 2019. "The disclosure in the Anti-Corruption Plans. Formal vs substantive attempts in the Italian Regional Governments," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2019(3), pages 147-164.
  13. Agustin Palupi, 2019. "The Relationship among Media Exposure, Taxes Aggressiveness, and Corporate Governance on CSR Disclosure," GATR Journals afr180, Global Academy of Training and Research (GATR) Enterprise.
  14. Kopyrina, Olga & Wu, Kai & Ying, Zhanyu, 2023. "Greening through central inspection: The role of legitimacy pressure and risk-taking," Pacific-Basin Finance Journal, Elsevier, vol. 77(C).
  15. Stephen Brammer & Stephen Pavelin, 2006. "Voluntary Environmental Disclosures by Large UK Companies," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 33(7‐8), pages 1168-1188, September.
  16. Huaming Wang & Xing Huang & Bo Wang, 2024. "The Impact of Environmental Public Opinion Pressure on Green Innovation in Construction Enterprises: The Mediating Role of Green Corporate Image and the Regulatory Effect of Market Competition," Sustainability, MDPI, vol. 16(17), pages 1-16, August.
  17. Tsitaire Jean Arrive & Mei Feng & Yafen Yan & Samwel Macharia Chege, 2019. "The involvement of telecommunication industry in the road to corporate sustainability and corporate social responsibility commitment," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(1), pages 152-158, January.
  18. Huixiang Zeng & Tao Zhang & Zhifang Zhou & Yang Zhao & Xiaohong Chen, 2020. "Water disclosure and firm risk: Empirical evidence from highly water‐sensitive industries in China," Business Strategy and the Environment, Wiley Blackwell, vol. 29(1), pages 17-38, January.
  19. Kate Hogarth & Marion Hutchinson & Wendy Scaife, 2018. "Corporate Philanthropy, Reputation Risk Management and Shareholder Value: A Study of Australian Corporate giving," Journal of Business Ethics, Springer, vol. 151(2), pages 375-390, August.
  20. Carlos Serrano-Cinca & Mar Rueda-Tomás & Pilar Portillo-Tarragona, 2009. "Factors Influencing E-Disclosure in Local Public Administrations," Environment and Planning C, , vol. 27(2), pages 355-378, April.
  21. Bi, Qian & Feng, Shi & Qu, Tianli & Ye, Peixi & Liu, Zhiyu, 2024. "Is the green innovation under the pressure of new environmental protection law of PRC substantive green innovation," Energy Policy, Elsevier, vol. 192(C).
  22. Xiangan Ding & Ying Qu & Mohsin Shahzad, 2019. "The Impact of Environmental Administrative Penalties on the Disclosure of Environmental Information," Sustainability, MDPI, vol. 11(20), pages 1-24, October.
  23. 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.
  24. H. L. Zou & R. C. Zeng & S. X. Zeng & Jonathan J. Shi, 2015. "How Do Environmental Violation Events Harm Corporate Reputation?," Business Strategy and the Environment, Wiley Blackwell, vol. 24(8), pages 836-854, December.
  25. Zhang, Wei & Qin, Chu & Zhang, Wenyao, 2023. "Top management team characteristics, technological innovation and firm's greenwashing: Evidence from China's heavy-polluting industries," Technological Forecasting and Social Change, Elsevier, vol. 191(C).
  26. Maryam Firoozi & Sana Mohsni, 2023. "Cybersecurity disclosure in the banking industry: a comparative study," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 20(4), pages 451-477, December.
  27. 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).
  28. Daniel Kouloukoui & Ângelo Marcio Oliveira Sant'Anna & Sônia Maria da Silva Gomes & Marcia Mara de Oliveira Marinho & Pieter de Jong & Asher Kiperstok & Ednildo Andrade Torres, 2019. "Factors influencing the level of environmental disclosures in sustainability reports: Case of climate risk disclosure by Brazilian companies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(4), pages 791-804, July.
  29. Chensi Guo & Wenyan Pan, 2022. "Research on Voluntary Carbon Information Disclosure Mechanism of Enterprises from the Perspective of Stakeholders—A Case Study on the Automobile Manufacturing Industry," IJERPH, MDPI, vol. 19(24), pages 1-15, December.
  30. Gladys Lee & Xinning Xiao, 2020. "Voluntary Engagement in Environmental Projects: Evidence from Environmental Violators," Journal of Business Ethics, Springer, vol. 164(2), pages 325-348, June.
  31. Bingler, Julia Anna & Kraus, Mathias & Leippold, Markus & Webersinke, Nicolas, 2024. "How cheap talk in climate disclosures relates to climate initiatives, corporate emissions, and reputation risk," Journal of Banking & Finance, Elsevier, vol. 164(C).
  32. Lance Wentzel & Julius Ayodeji Fapohunda & Rainer Haldenwang, 2023. "A Corporate Social Responsibility (CSR) Model to Achieve Sustainable Business Performance (SBP) of SMEs in the South African Construction Industry," Sustainability, MDPI, vol. 15(13), pages 1-28, June.
  33. van Staden, Chris J. & Hooks, Jill, 2007. "A comprehensive comparison of corporate environmental reporting and responsiveness," The British Accounting Review, Elsevier, vol. 39(3), pages 197-210.
  34. Muhammad Wahyuddin Abdullah & Rika Musriani & Alim Syariati & Hadriana Hanafie, 2020. "Carbon Emission Disclosure in Indonesian Firms: The Test of Media-exposure Moderating Effects," International Journal of Energy Economics and Policy, Econjournals, vol. 10(6), pages 732-741.
  35. Maoli Ji & Yuguang Ji & Shulan Dong, 2022. "Environmental Accounting Information Disclosure Driving Factors: The Case of Listed Firms in China," Sustainability, MDPI, vol. 14(23), pages 1-23, November.
  36. Bart Manning & Geert Braam & Daniel Reimsbach, 2019. "Corporate governance and sustainable business conduct—Effects of board monitoring effectiveness and stakeholder engagement on corporate sustainability performance and disclosure choices," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(2), pages 351-366, March.
  37. García-Sánchez, Isabel-María & Suárez-Fernández, Oscar & Martínez-Ferrero, Jennifer, 2019. "Female directors and impression management in sustainability reporting," International Business Review, Elsevier, vol. 28(2), pages 359-374.
  38. Asit Bhattacharyya & Sue Wright & Md Lutfur Rahman, 2021. "Is better banking performance associated with financial inclusion and mandated CSR expenditure in a developing country?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(1), pages 125-161, March.
  39. Zifang Ding & Xiang Gao & Xuesong Qian & Huanhuan Wang, 2022. "Governmental inspection and local legislation on environmental protection: Evidence from China," Journal of Economic Surveys, Wiley Blackwell, vol. 36(3), pages 728-763, July.
  40. Hossain, Md Miran & Mammadov, Babak & Vakilzadeh, Hamid, 2024. "Friends in media: Implications of media connections for analyst forecast optimism," International Review of Financial Analysis, Elsevier, vol. 93(C).
  41. Anita, Mendiratta & Shveta, Singh & Yadav Surendra, S. & Arvind, Mahajan, 2023. "When do ESG controversies reduce firm value in India?," Global Finance Journal, Elsevier, vol. 55(C).
  42. Irene Pollach, 2014. "Corporate Environmental Reporting and News Coverage of Environmental Issues: an Agenda‐Setting Perspective," Business Strategy and the Environment, Wiley Blackwell, vol. 23(5), pages 349-360, July.
  43. Ray Qing Cao & Dara G. Schniederjans & Vicky Ching Gu, 2021. "Stakeholder sentiment in service supply chains: big data meets agenda-setting theory," Service Business, Springer;Pan-Pacific Business Association, vol. 15(1), pages 151-175, March.
  44. Jittima Wichianrak & Tehmina Khan & David Teh & Steven Dellaportas, 2023. "Critical Perspectives of NGOs on Voluntary Corporate Environmental Reporting: Thai Public Listed Companies," Sustainability, MDPI, vol. 15(7), pages 1-24, April.
  45. Daniel Kouloukoui & Sônia Maria da Silva Gomes & Marcia Mara de Oliveira Marinho & Ednildo Andrade Torres & Asher Kiperstok & Pieter de Jong, 2018. "Disclosure of climate risk information by the world’s largest companies," Mitigation and Adaptation Strategies for Global Change, Springer, vol. 23(8), pages 1251-1279, December.
  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. Janet Haddock‐Fraser, 2012. "The Role of the News Media in Influencing Corporate Environmental Sustainable Development: An Alternative Methodology to Assess Stakeholder Engagement," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 19(6), pages 327-342, November.
  48. Melis, Andrea & Gaia, Silvia & Carta, Silvia, 2015. "Directors' remuneration: A comparison of Italian and UK non-financial listed firms' disclosure," The British Accounting Review, Elsevier, vol. 47(1), pages 66-84.
  49. Isabel‐María García‐Sánchez & Valentina Minutiello & Patrizia Tettamanzi, 2022. "Gender disclosure: The impact of peer behaviour and the firm's equality policies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(2), pages 385-405, March.
  50. Martina Nannelli & Stefania Oliva, 2021. "The rise of the sharing economy and its relationship with sustainable development. A critical literature review," Working Papers - Business wp2021_03.rdf, Universita' degli Studi di Firenze, Dipartimento di Scienze per l'Economia e l'Impresa.
  51. Muttanachai Suttipun, 2021. "The influence of board composition on environmental, social and governance (ESG) disclosure of Thai listed companies," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 18(4), pages 391-402, December.
  52. 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.
  53. Amir Hossein Salimi & Amir Noori & Hossein Bonakdari & Jafar Masoompour Samakosh & Ehsan Sharifi & Mohammadreza Hassanvand & Baharam Gharabaghi & Mehdi Agharazi, 2020. "Exploring the Role of Advertising Types on Improving the Water Consumption Behavior: An Application of Integrated Fuzzy AHP and Fuzzy VIKOR Method," Sustainability, MDPI, vol. 12(3), pages 1-33, February.
  54. Wendy Stubbs & Colin Higgins & Markus Milne, 2013. "Why Do Companies Not Produce Sustainability Reports?," Business Strategy and the Environment, Wiley Blackwell, vol. 22(7), pages 456-470, November.
  55. Janice Hollindale & Pamela Kent & James Routledge & Larelle Chapple, 2019. "Women on boards and greenhouse gas emission disclosures," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 59(1), pages 277-308, March.
  56. Roth, Victoria, 2021. "Talking is Silver, Doing is Gold? – The Influence of Corporate Social Responsibility on Corporate Financial Performance," Junior Management Science (JUMS), Junior Management Science e. V., vol. 6(3), pages 637-672.
  57. Hamzeh Al Amosh & Saleh F. A. Khatib, 2024. "Environmental, Social and Governance Performance Disclosure and Market Value: Evidence from Jordan," Business Perspectives and Research, , vol. 12(4), pages 539-554, October.
  58. Denise Voci, 2022. "Logos, Ethos, Pathos, Sustainabilitos? About the Role of Media Companies in Reaching Sustainable Development," Sustainability, MDPI, vol. 14(5), pages 1-17, February.
  59. Janet Haddock‐Fraser & Iain Fraser, 2008. "Assessing corporate environmental reporting motivations: differences between ‘close‐to‐market’ and ‘business‐to‐business’ companies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 15(3), pages 140-155, May.
  60. Linda Kannenberg & Philipp Schreck, 2019. "Integrated reporting: boon or bane? A review of empirical research on its determinants and implications," Journal of Business Economics, Springer, vol. 89(5), pages 515-567, July.
  61. Areneke, Geofry & Adegbite, Emmanuel & Tunyi, Abongeh, 2022. "Transfer of corporate governance practices into weak emerging market environments by foreign institutional investors," International Business Review, Elsevier, vol. 31(5).
  62. Amir Gholami & Peter A. Murray & John Sands, 2022. "Environmental, Social, Governance & Financial Performance Disclosure for Large Firms: Is This Different for SME Firms?," Sustainability, MDPI, vol. 14(10), pages 1-21, May.
  63. Stephen Brammer & Stephen Pavelin, 2008. "Factors influencing the quality of corporate environmental disclosure," Business Strategy and the Environment, Wiley Blackwell, vol. 17(2), pages 120-136, February.
  64. Ralph Adler & Mansi Mansi & Rakesh Pandey, 2022. "Accounting for waste management: a study of the reporting practices of the top listed Indian companies," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(2), pages 2401-2437, June.
  65. Xue, Xingnan & Hu, Nan, 2023. "Economic policy uncertainty and imitation behaviors of corporate social responsibility practices: Evidence from China," International Review of Financial Analysis, Elsevier, vol. 89(C).
  66. Vitiana L'Abate & Filippo Vitolla & Paolo Esposito & Nicola Raimo, 2023. "The drivers of sustainability disclosure practices in the airport industry: A legitimacy theory perspective," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(4), pages 1903-1916, July.
  67. Faizah Darus* & Hidayatul Izati Mohd Zuki & Haslinda Yusoff & Noraslinda Mat Aris, 2018. "Corporate Accountability in Disclosing Carbon Information: Evidence from a Developing Nation," The Journal of Social Sciences Research, Academic Research Publishing Group, pages 984-994:5.
  68. Isabel Gallego Alvarez, 2012. "Impact of CO2 Emission Variation on Firm Performance," Business Strategy and the Environment, Wiley Blackwell, vol. 21(7), pages 435-454, November.
  69. Md. Abdul Kaium Masud & Mahfuzur Rahman & Md. Harun Ur Rashid, 2022. "Anti-Corruption Disclosure, Corporate Social Expenditure and Political Corporate Social Responsibility: Empirical Evidence from Bangladesh," Sustainability, MDPI, vol. 14(10), pages 1-20, May.
  70. Karen Gloria Vargas‐Santander & Susana Álvarez‐Diez & Samuel Baixauli‐Soler & María Belda‐Ruiz, 2023. "Corporate social responsibility and financial performance: Does country sustainability matter?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(6), pages 3075-3094, November.
  71. Ann Terlaak & Seonghoon Kim & Taewoo Roh, 2018. "Not Good, Not Bad: The Effect of Family Control on Environmental Performance Disclosure by Business Group Firms," Journal of Business Ethics, Springer, vol. 153(4), pages 977-996, December.
  72. Kevin C. H. Chiang & Gregory J. Wachtel & Xiyu Zhou, 2019. "Corporate Social Responsibility and Growth Opportunity: The Case of Real Estate Investment Trusts," Journal of Business Ethics, Springer, vol. 155(2), pages 463-478, March.
  73. Mamoun Walid ARIDAH & Ghanim Ahmed KAMIL & Areej Ahmad HAMAD, 2020. "The effect of adding corporate environmental reports in the annual financial reports on corporate governance and sustainable development of companies in Jordan," Smart Cities International Conference (SCIC) Proceedings, Smart-EDU Hub, Faculty of Public Administration, National University of Political Studies & Public Administration, vol. 8, pages 411-440, November.
  74. 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.
  75. repec:arp:tjssrr:2019:p:117-127 is not listed on IDEAS
  76. Chen, Hongtao & Fang, Xiumei & Xiang, Erwei & Ji, Xiaojia & An, Maolin, 2023. "Do online media and investor attention affect corporate environmental information disclosure？Evidence from Chinese listed companies," International Review of Economics & Finance, Elsevier, vol. 86(C), pages 1022-1040.
  77. Carlos Ferreira & Alessandro Merendino & Maureen Meadows, 2023. "Disruption and Legitimacy: Big Data in Society," Information Systems Frontiers, Springer, vol. 25(3), pages 1081-1100, June.
  78. My Hanh Doan & Remmer Sassen, 2020. "The relationship between environmental performance and environmental disclosure: A meta‐analysis," Journal of Industrial Ecology, Yale University, vol. 24(5), pages 1140-1157, October.
  79. 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.
  80. Duff, Angus, 2017. "Corporate social responsibility as a legitimacy maintenance strategy in the professional accountancy firm," The British Accounting Review, Elsevier, vol. 49(6), pages 513-531.
  81. Amel Ben Rhouma & Walid Ben Amar & Eustache Ebondo Wa Mandzila, 2014. "Quel Impact Des Mécanismes De Gouvernance Sur La Divulgation Des Risques Liés Au Changement Climatique ? Le Cas Des Entreprises Françaises Cotées," Post-Print hal-01899578, HAL.
  82. Arian, Adam G. & Sands, John, 2024. "Do corporate carbon emissions affect risk and capital costs?," International Review of Economics & Finance, Elsevier, vol. 93(PA), pages 1363-1377.
  83. Paul Ziek, 2009. "Making sense of CSR communication," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 16(3), pages 137-145, May.
  84. Haowen Tian & Gaoliang Tian, 2022. "Corporate sustainability and trade credit financing: Evidence from environmental, social, and governance ratings," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(5), pages 1896-1908, September.
  85. Semeen, Homaira & Islam, Muhammad Azizul, 2021. "Social impact disclosure and symbolic power: Evidence from UK fair trade organizations," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 79(C).
  86. Cláudia Silveira Thys Mutti & Clea Beatriz Macagnan, 2022. "Management legitimacy of public universities supported by the quality of their internal audits," SN Business & Economics, Springer, vol. 2(8), pages 1-20, August.
  87. 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.
  88. Francesco Martielli & Antonio Salvi & Emanuele Doronzo, 2024. "Corporate social responsibility practices and value creation through open innovation approach: Evidence from the STOXX Europe 600 Index," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(5), pages 4732-4745, September.
  89. Samuel Adomako & Mai Dong Tran, 2023. "Doing well and being responsible: The impact of corporate social responsibility legitimacy on responsible entrepreneurship," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(4), pages 1794-1804, July.
  90. Thanh Hung Nguyen & Quang Trong Vu & Duc Minh Nguyen & Hoang Long Le, 2021. "Factors Influencing Corporate Social Responsibility Disclosure and Its Impact on Financial Performance: The Case of Vietnam," Sustainability, MDPI, vol. 13(15), pages 1-16, July.
  91. Zhang, Junru & Zheng, Chen & Shan, Yuan George, 2024. "What accounts for the effect of sustainability engagement on stock price crash risk during the COVID-19 pandemic—Agency theory or legitimacy theory?," International Review of Financial Analysis, Elsevier, vol. 93(C).
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  94. Teodoro Rafael Wendlandt Amezaga & Marco Alberto Nunez Ramirez & Jose Luis Camarena Martinez & Brenda Yuriria Bejarano Lugo, 2017. "CSR Orientation from the Mexican Businessmen Perspective of Service Enterprises," Journal of Management and Sustainability, Canadian Center of Science and Education, vol. 7(1), pages 54-63, March.
  95. 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.
  96. Tzouvanas, Panagiotis & Kizys, Renatas & Chatziantoniou, Ioannis & Sagitova, Roza, 2020. "Environmental disclosure and idiosyncratic risk in the European manufacturing sector," Energy Economics, Elsevier, vol. 87(C).
  97. Katrin Hummel & Peter Rötzel, 2019. "Mandating the Sustainability Disclosure in Annual Reports—Evidence from the United Kingdom," Schmalenbach Business Review, Springer;Schmalenbach-Gesellschaft, vol. 71(2), pages 205-247, May.
  98. Vera Palea & Federico Drogo, 2020. "Carbon emissions and the cost of debt in the eurozone: The role of public policies, climate‐related disclosure and corporate governance," Business Strategy and the Environment, Wiley Blackwell, vol. 29(8), pages 2953-2972, December.
  99. Nicholas Browning & Ejae Lee & Sung Hyun Lee & Sung-Un Yang, 2022. "We’re All in This Together: Legitimacy and Coronavirus-Oriented CSR Messaging," Sustainability, MDPI, vol. 14(5), pages 1-38, February.
  100. Mai, Nhat Chi, 2021. "Corporate Social Responsibility in Small and Medium Enterprises in Vietnam," OSF Preprints acdm6, Center for Open Science.
  101. Fawad Rauf & Cosmina Lelia Voinea & Hammad Bin Azam Hashmi & Cosmin Fratostiteanu, 2020. "Moderating Effect of Political Embeddedness on the Relationship between Resources Base and Quality of CSR Disclosure in China," Sustainability, MDPI, vol. 12(8), pages 1-19, April.
  102. Kar Shun Wong & Azlan Amran & Ei Yet Chu, 2023. "Institutional antecedents of integrated reporting quality: The moderating role of board independence," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(2), pages 621-640, March.
  103. Ranjith Appuhami & Shamim Tashakor, 2017. "The Impact of Audit Committee Characteristics on CSR Disclosure: An Analysis of Australian Firms," Australian Accounting Review, CPA Australia, vol. 27(4), pages 400-420, December.
  104. Monica Singhania & Dimple Gupta, 2024. "Impact of Environmental, Social and Governance (ESG) disclosure on firm risk: A meta‐analytical review," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(4), pages 3573-3613, July.
  105. Zouhaira Khelil- Rhouma & Mounira Hamed- Sidhom, 2019. "Corporate social responsibility commitment and environmental disclosures quality: study of the French context," Asian Journal of Empirical Research, Asian Economic and Social Society, vol. 9(11), pages 305-320, November.
  106. repec:frz:wpmmos:wp2021_02.rdf is not listed on IDEAS
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