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Environmental Reporting: Transparency to Stakeholders or Stakeholder Manipulation? An Analysis of Disclosure Tone and the Role of the Board of Directors

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  1. Yongtao Tan & Chenyang Shuai & Liyin Shen & Lei Hou & Guomin Zhang, 2020. "A study of sustainable practices in the sustainability leadership of international contractors," Sustainable Development, John Wiley & Sons, Ltd., vol. 28(4), pages 697-710, July.
  2. Nurlan Orazalin & Mady Baydauletov, 2020. "Corporate social responsibility strategy and corporate environmental and social performance: The moderating role of board gender diversity," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(4), pages 1664-1676, July.
  3. Akrum Helfaya & Tantawy Moussa, 2017. "Do Board's Corporate Social Responsibility Strategy and Orientation Influence Environmental Sustainability Disclosure? UK Evidence," Business Strategy and the Environment, Wiley Blackwell, vol. 26(8), pages 1061-1077, December.
  4. Matthew Johnson & Friederike Redlbacher & Stefan Schaltegger, 2018. "Stakeholder Engagement for Corporate Sustainability: A Comparative Analysis of B2C and B2B Companies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(4), pages 659-673, July.
  5. Davide Galli & Federica Bassanini, 2020. "Reporting Sustainability in China: Evidence from the Global Powers of Luxury Goods," Sustainability, MDPI, vol. 12(9), pages 1-18, May.
  6. Ahmed Saber Moussa & Mahmoud Elmarzouky, 2023. "Does Capital Expenditure Matter for ESG Disclosure? A UK Perspective," JRFM, MDPI, vol. 16(10), pages 1-19, September.
  7. Dorota Dobija & Claudia Arena & Łukasz Kozłowski & Joanna Krasodomska & Justyna Godawska, 2023. "Towards sustainable development: The role of directors' international orientation and their diversity for non‐financial disclosure," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(1), pages 66-90, January.
  8. Claudia Arena & Giovanna Michelon, 2018. "A matter of control or identity? Family firms' environmental reporting decisions along the corporate life cycle," Business Strategy and the Environment, Wiley Blackwell, vol. 27(8), pages 1596-1608, December.
  9. Haque, Faizul, 2017. "The effects of board characteristics and sustainable compensation policy on carbon performance of UK firms," The British Accounting Review, Elsevier, vol. 49(3), pages 347-364.
  10. Imke Rhoden & Christopher Stephen Ball & Stefan Vögele & Wilhelm Kuckshinrichs, 2023. "Minding the gap‐relating disclosure to contexts of sustainability reporting in the automotive industry," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(2), pages 846-857, March.
  11. Anna Katharina Provasnek & Anton Sentic & Erwin Schmid, 2017. "Integrating Eco‐Innovations and Stakeholder Engagement for Sustainable Development and a Social License to Operate," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 24(3), pages 173-185, May.
  12. Fahad Alrobai & Maged M. Albaz, 2024. "Capturing Disclosure Tone in Saudi Arabia: Do Earnings Management and Accounting Conservatism Matter?," Sustainability, MDPI, vol. 16(14), pages 1-18, July.
  13. 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.
  14. María Consuelo Pucheta‐Martínez & Isabel Gallego‐Álvarez, 2019. "An international approach of the relationship between board attributes and the disclosure of corporate social responsibility issues," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(3), pages 612-627, May.
  15. Kuo Zhou & Xianghui Jin & Xinru Li & Yunqing Tao, 2024. "Enhancing sustainable development through effective disclosure: Corporate environmental performance and readability," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(1), pages 274-291, January.
  16. Walid Ben‐Amar & Merridee Bujaki & Bruce McConomy & Philip McIlkenny, 2022. "Disclosure transparency and impression management: A textual analysis of board gender diversity disclosures in Canada," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(5), pages 1247-1265, September.
  17. Riccardo Santamaria & Francesco Paolone & Nicola Cucari & Luca Dezi, 2021. "Non‐financial strategy disclosure and environmental, social and governance score: Insight from a configurational approach," Business Strategy and the Environment, Wiley Blackwell, vol. 30(4), pages 1993-2007, May.
  18. Zhongtian Li & Jing Jia & Larelle J. Chapple, 2022. "Textual characteristics of corporate sustainability disclosure and corporate sustainability performance: evidence from Australia," Meditari Accountancy Research, Emerald Group Publishing Limited, vol. 31(3), pages 786-816, February.
  19. Jiang, Yan & Luo, Le & Xu, JianFeng & Shao, XiaoRui, 2021. "The value relevance of corporate voluntary carbon disclosure: Evidence from the United States and BRIC countries," Journal of Contemporary Accounting and Economics, Elsevier, vol. 17(3).
  20. 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.
  21. Nurlan Orazalin & Monowar Mahmood, 2021. "Toward sustainable development: Board characteristics, country governance quality, and environmental performance," Business Strategy and the Environment, Wiley Blackwell, vol. 30(8), pages 3569-3588, December.
  22. Mather, Paul & Ranasinghe, Dinithi & Unda, Luisa A., 2021. "Are gender diverse boards more cautious? The impact of board gender diversity on sentiment in earnings press releases," Journal of Contemporary Accounting and Economics, Elsevier, vol. 17(3).
  23. Gaurav Dawar & Seema Singh, 2022. "How Can Small and Medium Enterprises Effectively Implement Corporate Social Responsibility?: An Indian Perspective," Global Business Review, International Management Institute, vol. 23(3), pages 756-784, June.
  24. Nurlan Orazalin, 2020. "Do board sustainability committees contribute to corporate environmental and social performance? The mediating role of corporate social responsibility strategy," Business Strategy and the Environment, Wiley Blackwell, vol. 29(1), pages 140-153, January.
  25. Eduardo Ortas & Igor Álvarez & Eugenio Zubeltzu, 2017. "Firms’ Board Independence and Corporate Social Performance: A Meta-Analysis," Sustainability, MDPI, vol. 9(6), pages 1-26, June.
  26. Jonathan Taglialatela & Ivan Miroshnychenko & Roberto Barontini & Francesco Testa, 2024. "Talk or walk? The board of directors and firm environmental strategies," Business Strategy and the Environment, Wiley Blackwell, vol. 33(4), pages 2890-2910, May.
  27. Zhongtian Li & Jing Jia & Larelle (Ellie) Chapple, 2022. "The corporate sustainability committee and its relation to corporate environmental performance," Meditari Accountancy Research, Emerald Group Publishing Limited, vol. 31(5), pages 1292-1324, July.
  28. Miguel Marco‐Fondevila & José M. Moneva Abadía & Sabina Scarpellini, 2018. "CSR and green economy: Determinants and correlation of firms’ sustainable development," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(5), pages 756-771, September.
  29. 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.
  30. Gutiérrez‐Ponce Herenia & Chamizo González Julián & Manar Moffadi Awad Al‐mohareb, 2024. "Does corporate governance influence readability of the report by the chairman of the board of directors? The case of Jordanian listed companies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(4), pages 3535-3550, July.
  31. Stefano Caiazza & Giuseppe Galloppo & Gabriele Lattanzio, 2023. "Industrial accidents: The mediating effect of corporate social responsibility and environmental policy measures," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(3), pages 1191-1203, May.
  32. Eugenio Zubeltzu‐Jaka & Igor Álvarez‐Etxeberria & Eduardo Ortas, 2020. "The effect of the size of the board of directors on corporate social performance: A meta‐analytic approach," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(3), pages 1361-1374, May.
  33. Giuliana Birindelli & Stefano Dell’Atti & Antonia Patrizia Iannuzzi & Marco Savioli, 2018. "Composition and Activity of the Board of Directors: Impact on ESG Performance in the Banking System," Sustainability, MDPI, vol. 10(12), pages 1-20, December.
  34. Eugene Kang & Nguyen Bao Lam, 2023. "The impact of environmental disclosure on initial public offering underpricing: Sustainable development in Singapore," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(1), pages 119-133, January.
  35. Khosroshahi, Hossein & Azad, Nader & Jabbarzadeh, Armin & Verma, Manish, 2021. "Investigating the level and quality of the information in the environmental disclosure report of a corporation considering government intervention," International Journal of Production Economics, Elsevier, vol. 235(C).
  36. Khaldoon Albitar & Tony Abdoush & Khaled Hussainey, 2023. "Do corporate governance mechanisms and ESG disclosure drive CSR narrative tones?," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 28(4), pages 3876-3890, October.
  37. 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.
  38. Nicola Cucari & Salvatore Esposito De Falco & Beatrice Orlando, 2018. "Diversity of Board of Directors and Environmental Social Governance: Evidence from Italian Listed Companies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(3), pages 250-266, May.
  39. Khosroshahi, Hossein & Dimitrov, Stanko & Hejazi, Seyed Reza, 2021. "Pricing, greening, and transparency decisions considering the impact of government subsidies and CSR behavior in supply chain decisions," Journal of Retailing and Consumer Services, Elsevier, vol. 60(C).
  40. Chaoyuan She & Giovanna Michelon, 2023. "A governance approach to stakeholder engagement in sustainable enterprises—Evidence from B Corps," Business Strategy and the Environment, Wiley Blackwell, vol. 32(8), pages 5487-5505, December.
  41. Simona Galletta & Sebastiano Mazzù & Valeria Naciti, 2021. "Banks' business strategy and environmental effectiveness: The monitoring role of the board of directors and the managerial incentives," Business Strategy and the Environment, Wiley Blackwell, vol. 30(5), pages 2656-2670, July.
  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. Lujun Qi & Lixiang Wang & Wei'an Li, 2020. "Do mutual fund networks affect corporate social responsibility? Evidence from China," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(2), pages 1040-1050, March.
  44. Charles H. Cho & Matias Laine & Robin W. Roberts & Michelle Rodrigue, 2018. "The Frontstage and Backstage of Corporate Sustainability Reporting: Evidence from the Arctic National Wildlife Refuge Bill," Journal of Business Ethics, Springer, vol. 152(3), pages 865-886, October.
  45. Shinu Vig, 2024. "Environmental disclosures by Indian companies: role of board characteristics and board effectiveness," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 21(1), pages 16-31, March.
  46. Renata Konadu & Gabriel Sam Ahinful & Samuel Owusu-Agyei, 2021. "Corporate governance pillars and business sustainability: does stakeholder engagement matter?," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 18(3), pages 269-289, September.
  47. Dongwook Kim & Sungbum Kim, 2017. "The Role of Mobile Technology in Tourism: Patents, Articles, News, and Mobile Tour App Reviews," Sustainability, MDPI, vol. 9(11), pages 1-45, November.
  48. María Consuelo Pucheta‐Martínez & Blanca López‐Zamora, 2018. "Engagement of directors representing institutional investors on environmental disclosure," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(6), pages 1108-1120, November.
  49. Naiping Zhu & Abednego Osei & Andrew Osei Agyemang, 2024. "Do board attributes influence environmental sustainability disclosure in manufacturing firms? Evidence from sub‐Saharan Africa," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(5), pages 4759-4771, September.
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