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Corporate reporting and accounting for externalities

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Cited by:

  1. Imperiale, Francesca & Pizzi, Simone & Lippolis, Stella, 2023. "Sustainability reporting and ESG performance in the utilities sector," Utilities Policy, Elsevier, vol. 80(C).
  2. Elisabeth Sinnewe & Troy Yao & Mahbub Zaman, 2021. "Informing or obfuscating stakeholders: Integrated reporting and the information environment," Business Strategy and the Environment, Wiley Blackwell, vol. 30(8), pages 3893-3906, December.
  3. Hammed Afolabi & Ronita Ram & Gunnar Rimmel, 2022. "Harmonization of Sustainability Reporting Regulation: Analysis of a Contested Arena," Sustainability, MDPI, vol. 14(9), pages 1-26, May.
  4. Lainé, Michael, 2023. "How to reconcile actual climate change mitigation with prosperity? A proposal," Ecological Economics, Elsevier, vol. 204(PA).
  5. Irina Bogataya & Elena Evstafyeva & Denis Lavrov & Ekaterina Korsakova & Natalya Mukhanova & Svetlana Solyannikova, 2022. "Disclosure of Information in Risk Reporting in the Context of the Sustainable Development Concept," Sustainability, MDPI, vol. 14(4), pages 1-21, February.
  6. David Teh & Tehmina Khan, 2024. "Sustainability-Focused Accounting, Management, and Governance Research: A Bibliometric Analysis," Sustainability, MDPI, vol. 16(23), pages 1-46, November.
  7. Laura Broccardo & Sara Giovanna Mauro, 2024. "The path towards sustainability: The role of internal stakeholders and management accounting in a dialogic perspective," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(3), pages 2496-2513, May.
  8. Helen Packer & Wilf Swartz & Yoshitaka Ota & Megan Bailey, 2019. "Corporate Social Responsibility (CSR) Practices of the Largest Seafood Suppliers in the Wild Capture Fisheries Sector: From Vision to Action," Sustainability, MDPI, vol. 11(8), pages 1-24, April.
  9. Li, Dong & Cruz, Jose M., 2022. "Multiperiod supply chain network dynamics under investment in sustainability, externality cost, and consumers’ willingness to pay," International Journal of Production Economics, Elsevier, vol. 247(C).
  10. Sorina Geanina Stanescu & Ion Cucui & Constantin Aurelian Ionescu & Liliana Paschia & Mihaela Denisa Coman & Nicoleta Luminiţa Gudanescu Nicolau & Marilena Carmen Uzlau & Mihaela Leasa Lixandru, 2021. "Conceptual Model for Integrating Environmental Impact in Managerial Accounting Information Systems," IJERPH, MDPI, vol. 18(4), pages 1-21, February.
  11. Linda Kusumaning Wedari & Christine Jubb & Amir Moradi‐Motlagh, 2021. "Corporate climate‐related voluntary disclosures: Does potential greenwash exist among Australian high emitters reports?," Business Strategy and the Environment, Wiley Blackwell, vol. 30(8), pages 3721-3739, December.
  12. Gabriella D’Amore & Maria Testa & Luigi Lepore, 2023. "How Is the Utilities Sector Contributing to Building a Sustainable Future? A Systematic Literature Review of Sustainability Practices," Sustainability, MDPI, vol. 16(1), pages 1-19, December.
  13. Clune, Conor & O’Dwyer, Brendan, 2020. "Organizing dissonance through institutional work: The embedding of social and environmental accountability in an investment field," Accounting, Organizations and Society, Elsevier, vol. 85(C).
  14. 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.
  15. Michael Lainé, 2023. "How to reconcile actual climate change mitigation with prosperity? A proposal," Post-Print hal-04265121, HAL.
  16. Biehl, Henrike & Bleibtreu, Christopher & Stefani, Ulrike, 2024. "The real effects of financial reporting: Evidence and suggestions for future research," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 54(C).
  17. Thaer Faisal Abdelrahim Qushtom, 2021. "The Expected Effect of Using eXtensible Business Reporting Language (XBRL) on the Extent of Using Ordinary Financial Statements by External Users in Jordan," Academic Journal of Interdisciplinary Studies, Richtmann Publishing Ltd, vol. 10, September.
  18. Sabrina Spallini & Virginia Milone & Antonio Nisio & Patrizia Romanazzi, 2021. "The Dimension of Sustainability: A Comparative Analysis of Broadness of Information in Italian Companies," Sustainability, MDPI, vol. 13(3), pages 1-22, January.
  19. Unerman, Jeffrey, 2020. "Risks from self-referential peer review echo chambers developing in research fields," The British Accounting Review, Elsevier, vol. 52(5).
  20. Yusheng Kong & Alex Antwi‐Adjei & Jonas Bawuah, 2020. "A systematic review of the business case for corporate social responsibility and firm performance," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(2), pages 444-454, March.
  21. Tommy Gärling & Magnus Jansson, 2021. "Sustainable Investment: Consequences for Psychological Well-Being," Sustainability, MDPI, vol. 13(16), pages 1-10, August.
  22. Ana-Maria ANDREI & Adriana HORAICU & Marilena ZUCA, 2023. "The Link Between Accounting Analysis And Sustainable Development," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 8(1), pages 14-26.
  23. Vineet Paliwal & Shalini Chandra & Suneel Sharma, 2020. "Blockchain Technology for Sustainable Supply Chain Management: A Systematic Literature Review and a Classification Framework," Sustainability, MDPI, vol. 12(18), pages 1-39, September.
  24. Mohammad Mizenur Rahaman & Adiba Rahman Bushra Chowdhury & Shamima Akter & Md. Zillur Rahman, 2023. "Accountant Perceptions and Attitudes Towards the Social Accounting Practices in Bangladesh," International Journal of Corporate Finance and Accounting (IJCFA), IGI Global, vol. 10(1), pages 1-19, January.
  25. Tregidga, Helen & Laine, Matias, 2022. "On crisis and emergency: Is it time to rethink long-term environmental accounting?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 82(C).
  26. Juan Oliveros Fontaine & Cristina del Campo & Elena Urquía-Grande, 2024. "What Are Investors Most Interested in about Sustainability? An Approach from the Scientific Literature," Sustainability, MDPI, vol. 16(8), pages 1-23, April.
  27. Daquan Gao & Christina W. Y. Wong & Kee-hung Lai, 2023. "Development of Ecosystem for Corporate Green Innovation: Resource Dependency Theory Perspective," Sustainability, MDPI, vol. 15(6), pages 1-28, March.
  28. Alexander Cunningham, 2024. "Assessing the feasibility of deep-seabed mining of polymetallic nodules in the Area of seabed and ocean floor beyond the limits of national jurisdiction, as a method of alleviating supply-side issues ," Mineral Economics, Springer;Raw Materials Group (RMG);Luleå University of Technology, vol. 37(2), pages 207-226, June.
  29. Disraeli Asante-Darko & Samuel Ato Dadzie & Amoako Kwarteng & Sena Agbodjah & Theodora Ekua Aryee, 2024. "Effects of Circular Economy Practices and Accounting Innovations on Sustainable Development Goals," Circular Economy and Sustainability, Springer, vol. 4(4), pages 3059-3092, December.
  30. de Villiers, Charl & Kuruppu, Sanjaya & Dissanayake, Dinithi, 2021. "A (new) role for business – Promoting the United Nations’ Sustainable Development Goals through the internet-of-things and blockchain technology," Journal of Business Research, Elsevier, vol. 131(C), pages 598-609.
  31. Linnea Olofsson & Cecilia Mark-Herbert, 2020. "Creating Shared Values by Integrating UN Sustainable Development Goals in Corporate Communication—The Case of Apparel Retail," Sustainability, MDPI, vol. 12(21), pages 1-15, October.
  32. Liu, Yang Stephanie & Zhou, Xiaoyan & Yang, Jessica Hong & Hoepner, Andreas G.F. & Kakabadse, Nada, 2023. "Carbon emissions, carbon disclosure and organizational performance," International Review of Financial Analysis, Elsevier, vol. 90(C).
  33. Silvia Megyesiova & Vanda Lieskovska, 2018. "Analysis of the Sustainable Development Indicators in the OECD Countries," Sustainability, MDPI, vol. 10(12), pages 1-22, December.
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