A comprehensive literature review on, and the construction of a framework for, environmental legitimacy, accountability and proactivity
This paper identifies three conceptually distinct, but interrelated concepts regarding
corporate environmental behaviour from the literature–environmental legitimacy …
corporate environmental behaviour from the literature–environmental legitimacy …
The quality of sustainability reports and impression management: A stakeholder perspective
D Diouf, O Boiral - Accounting, Auditing & Accountability Journal, 2017 - emerald.com
The quality of sustainability reports and impression management: A stakeholder perspective |
Emerald Insight Books and journals Case studies Expert Briefings Open Access Publish with …
Emerald Insight Books and journals Case studies Expert Briefings Open Access Publish with …
A review of accounting research in the Asia Pacific region
In this paper, we review scholarly accounting research published within the Asia Pacific
Region by analysing nine of the main accounting journals within the region along five …
Region by analysing nine of the main accounting journals within the region along five …
Stakeholders' perspectives on the role of regulatory reform in integrated reporting
This paper reports on an exploratory study of the preferences of users of non-financial
reporting for regulatory or voluntary approaches to integrated reporting (IR). While it is well …
reporting for regulatory or voluntary approaches to integrated reporting (IR). While it is well …
Corporate social responsibility, country-level predispositions, and the consequences of choosing a level of disclosure
We study the different levels of corporate social responsibility (CSR) disclosures of the
largest European firms. We find that firms are more predisposed to disclose more CSR …
largest European firms. We find that firms are more predisposed to disclose more CSR …
Integrated reporting: perspectives of corporate report preparers and other stakeholders
Purpose This paper aims to explore the perspectives of corporate report preparers and other
stakeholders on integrated reporting (IR) in a major Southeast Asian economy …
stakeholders on integrated reporting (IR) in a major Southeast Asian economy …
The influence of corporate social responsibility disclosure on share prices: Evidence from the United Kingdom
Purpose–The purpose of this paper is to examine the association between share prices and
the level of corporate social responsibility (CSR) disclosure of large UK companies, using …
the level of corporate social responsibility (CSR) disclosure of large UK companies, using …
The role of existing regulation and discretion in harmonising non-financial disclosure
Abstract The 2014/95/EU Directive is the first regulatory attempt to harmonise large entities'
non-financial reporting. It sets minimum requirements whilst leaving discretion to Member …
non-financial reporting. It sets minimum requirements whilst leaving discretion to Member …
A new conceptual model of influences driving sustainability based on case evidence of the integration of corporate sustainability management control and reporting
Case study evidence from a large industrial firm is analysed with the purpose of constructing
a new conceptual model of the influences that drive companies towards sustainability, and …
a new conceptual model of the influences that drive companies towards sustainability, and …
Determinants of corporate environmental disclosure quality of oil and gas industry in develo** countries
AH Ismail, A Abdul Rahman, AA Hezabr - International Journal of …, 2018 - emerald.com
Purpose This study aims to identify factors that influence corporate environmental disclosure
(CED) quality. Design/methodology/approach Using content analysis, an index and scoring …
(CED) quality. Design/methodology/approach Using content analysis, an index and scoring …