Determinants of corporate social responsibility (CSR) disclosure in developed and develo** countries: A literature review
Based on a survey and content analysis of 76 empirical research articles, this article reviews
the factors driving Corporate Social Responsibility (CSR) disclosure in both developed and …
the factors driving Corporate Social Responsibility (CSR) disclosure in both developed and …
On the shoulders of giants: undertaking a structured literature review in accounting
Purpose–The purpose of this paper is to present a method for a structured literature review
(SLR). An SLR is a method for examining a corpus of scholarly literature, to develop insights …
(SLR). An SLR is a method for examining a corpus of scholarly literature, to develop insights …
Exploring sustainable development goals reporting practices: From symbolic to substantive approaches—Evidence from the energy sector
Based on the legitimacy theory, the study enhances the understanding of disclosure
practices of European companies operating in the energy sector regarding the adherence to …
practices of European companies operating in the energy sector regarding the adherence to …
Environmental disclosures and corporate attributes, from the lens of legitimacy theory: a longitudinal analysis on a develo** country
Purpose The study seeks to evaluate the extent and quality of environmental reporting
following a longitudinal analysis and covering a wide spectrum of industries in a single …
following a longitudinal analysis and covering a wide spectrum of industries in a single …
Sustainability reporting and bank performance after financial crisis: Evidence from developed and develo** countries
Purpose This study aims to examine the relationship between sustainability reporting and
bank performance after financial crisis in developed and develo** countries …
bank performance after financial crisis in developed and develo** countries …
Critical dialogical accountability: From accounting-based accountability to accountability-based accounting
J Dillard, E Vinnari - Critical Perspectives on Accounting, 2019 - Elsevier
Society is demanding that its institutions be accountable for more than economic
performance. However, much research in the social and environmental accounting (SEA) …
performance. However, much research in the social and environmental accounting (SEA) …
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 …
Rebuilding trust: Sustainability and non-financial reporting and the European Union regulation
Purpose This paper introduces the special issue “Rebuilding trust: Sustainability and non-
financial reporting, and the European Union regulation”. Inspired by the studies published in …
financial reporting, and the European Union regulation”. Inspired by the studies published in …
The disruption of blockchain in auditing–a systematic literature review and an agenda for future research
R Lombardi, C de Villiers, N Moscariello… - Accounting, Auditing & …, 2022 - emerald.com
Purpose This paper presents a systematic literature review, including content and
bibliometric analyses, of the impact of blockchain technology (BT) in auditing, to identify …
bibliometric analyses, of the impact of blockchain technology (BT) in auditing, to identify …
What are the drivers of sustainability reporting? A systematic review
D Dienes, R Sassen, J Fischer - … Accounting, Management and Policy …, 2016 - emerald.com
Purpose The purpose of this paper is to systematise the research field of sustainability
reporting. The authors contribute to closing this research gap and, on the basis of this …
reporting. The authors contribute to closing this research gap and, on the basis of this …