Corporate governance and performance in socially responsible corporations: New empirical insights from a Neo‐Institutional framework

CG Ntim, T Soobaroyen - Corporate Governance: An …, 2013 - Wiley Online Library
Abstract Manuscript Type Empirical Research Question/Issue This paper investigates the
relationship between corporate governance (CG) and corporate social responsibility (CSR) …

Saying more with less? Disclosure conciseness, completeness and balance in Integrated Reports

G Melloni, A Caglio, P Perego - Journal of Accounting and Public Policy, 2017 - Elsevier
Abstract The Integrated Reporting Framework of 2013 represents the latest international
attempt to connect a firm's financial and sustainability (ie, environmental, social and …

Corporate governance quality and CSR disclosures

MCC Chan, J Watson, D Woodliff - Journal of business ethics, 2014 - Springer
Given the increasing importance attached to both corporate social responsibility (CSR) and
corporate governance, this study investigates the association between these two …

Corporate social responsibility (CSR) performance and stakeholder engagement: Evidence from the quantity and quality of CSR disclosures

K Koh, H Li, YH Tong - Corporate Social Responsibility and …, 2023 - Wiley Online Library
With increasing stakeholders' demand for information on corporate social responsibility
(CSR) performance and a growing number of firms issuing standalone CSR reports, this …

How the market values greenwashing? Evidence from China

X Du - Journal of Business Ethics, 2015 - Springer
In China, many firms advertise that they follow environmentally friendly practices to cover
their true activities, a practice called greenwashing, which can cause the public to doubt the …

Narrative reporting: State of the art and future challenges

G Michelon, G Trojanowski, R Sealy - Accounting in Europe, 2022 - Taylor & Francis
Narrative reporting, both in relation to financial and non-financial information, is increasingly
used and often mandated, with significant managerial discretion regarding content. As policy …

Corporate governance and risk reporting in South Africa: A study of corporate risk disclosures in the pre-and post-2007/2008 global financial crisis periods

CG Ntim, S Lindop, DA Thomas - International Review of Financial Analysis, 2013 - Elsevier
The 2007/2008 global financial crisis has reignited the debate regarding the need for
effective corporate governance (CG) through sound risk management and reporting …

The quality of voluntary and mandatory disclosures in company reports: a systematic literature network analysis

G Afeltra, B Korca, E Costa, P Tettamanzi - Accounting forum, 2024 - Taylor & Francis
ABSTRACT Adopting Systematic Literature Network Analysis (SLNA), this paper reviews the
existing literature on the quality of company reports, defined as both voluntary and …

Accounting narratives and the narrative turn in accounting research: Issues, theory, methodology, methods and a research framework

V Beattie - The British Accounting Review, 2014 - Elsevier
This plenary address paper traces the development of accounting narratives in external
reporting practice and research, focussing on corporate-sourced financial communications …

Corporate social responsibility: The disclosure–performance gap

X Font, A Walmsley, S Cogotti, L McCombes… - Tourism …, 2012 - Elsevier
As increased stakeholder pressure requires companies to be transparent about their CSR
practices, it is essential to know how reliable corporate disclosure mechanisms are, testing …