CSR reporting practices and the quality of disclosure
An empirical analysis
Bibliographic Data
| ID | 23360591 |
|---|---|
| Authors | Giovanna Michelon (0000-0003-0107-9809, University of Exeter), Silvia Pilonato (0000-0003-4752-455X, University of Padua), Federica Ricceri (0000-0002-6490-4450, University of Padua, corresponding author) |
| Year | 2015 |
| Volume | 33 |
| Pages | 59-78 |
| Publication date | 2015-12-01 |
| Peer Reviewed | Yes |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Critical Perspectives on Accounting (JOURNAL) |
| Journal identifiers | ISSN: 1045-2354 • E-ISSN: 1095-9955 |
| Publisher | Elsevier BV (PUBLISHER) |
| DOI | 10.1016/j.cpa.2014.10.003 |
| OpenAlex | W2072237339 |
| Language | EN |
| Citations received | 76 |
| References cited | 110 |
Accountability · Best practice · Business · Content analysis · Corporate social responsibility · Credibility · Economics · Empirical evidence · Greenwashing · Management · Political science · Public relations · Quality (philosophy) · Skepticism · Sociology · Accounting · Auditing, Earnings Management, Governance · Corporate Social Responsibility Reporting · Ethics in Business and Education
Influence of Family Ownership, Board and Top Management Characteristics on the Quality of Website Corporate Social Responsibility Disclosure in Indonesia
Unpacking the link between ESG disclosure and firm performance in emerging economies
Relationship between carbon disclosure and carbon performance
All that glitters is not green
Asymmetric Relationships Between Sustainability Performance, Disclosure, and Market Value Under Isomorphic Disclosure Pressures
The Perils of Environmental, Social, and Governance (ESG) Controversies
Exploring the Governance–Disclosure Nexus
Beyond the ESG Facade
Measuring Corporate Alignment With the Circular Economy
What Drives Corporate Sustainability Strategies? A Context‐Sensitive Text Mining Analysis of Sustainability Disclosures of Global Firms
Board Ethnic Diversity and the Value Relevance of Antibribery and Corruption Disclosure
Board Gender Diversity, Institutional Logics, and Sustainable Revenue Generation
Human Capital at the Core
Does Disclosure Type Matter? Climate‐Related Financial Disclosures and Corporate Performance
Testing the Transformative Promise
Reporting What Matters, or Reporting What Looks Good? Materiality and Balance in Post–Rana Plaza Apparel Sustainability Disclosure
Sustainability Reporting Quality, Ethical Leadership, and Earnings Management
CEO Risk Orientation and Environmental Sustainability Disclosure
ESG Disclosure Quality as Organizational Information Processing
The Effect of ESG Disclosure on Firm Performance
Talking the Walk
Stock Exchange ESG Disclosure Guidance and Corporate Carbon Mitigation
Green Truth or Green Mirage? Carbon Information Disclosure and Asset Mispricing
Self-mentions and stakeholders in climate change discourse
Sustainability reporting assurance and corporate employment structure
Mitigating IPO withdrawal probability through voluntary sustainability reporting
A country’s culture and reporting of sustainability practices in energy industries
Beyond greenwashing
L’informativa non finanziaria che tiene conto dei diritti umani e degli obiettivi di sviluppo sostenibile – Una revisione sistematica della letteratura
The responsiveness of higher education institutions to sustainability requests – results of a randomized controlled trial
Sustainability data distortions
Sürdürülebilirlik Raporlaması, Yeşil Yıkama ve Bağımsız Denetim
Sustainability materiality matrices in doubt
Les rapports de responsabilité sociétale
The illusion of impact
Transparency in Supply Chains (Tisc)
The role of Corporate Social Responsibility in Organisational Identity Communication, Co-Creation and Orientation
Too Good To Be True
Can CSR Disclosure Protect Firm Reputation During Financial Restatements
How to Assess Multiple-Value Accounting Narratives from a Value Pluralist Perspective? Some Metaethical Criteria
Concerning Evidence About the Availability of Labour Force Information Within Financial Reports
Online sustainable development goals disclosure
What you see is what you get? Building confidence in ESG disclosures for sustainable finance through external assurance
CEO career horizons, foreign experience, and state ownership impact on the adoption of the Global Reporting Initiative standards for corporate social responsibility reporting
Stakeholder engagement disclosures in sustainability reports
Assurance of corporate social responsibility reports
Corporate social responsibility and Covid ‐19
Ethical Business Practices and Sustainability Assurance
Governing the algorithm
An examination of environmental disclosure practices in the non-profit sector
Integrated reporting in the public sector
Strategic decoupling through legitimacy
Building on Sand? Third-Party Sustainability Measures in the Business Literature
Dishonest Corporate Social Responsibility Disclosure in Politically Connected Firms
Corporate Involvement in the Sustainable Development Goals
Shaping Sustainability
Why do companies participate in climate change‐related initiatives? Theoretical and empirical analyses of motivations for Japanese companies
A case study of financing zero-emission power-to-gas technologies in Spain
Biodiversity accountability in water utilities
Synthesizing Emerging Best Practices for Forward-Looking Corporate Climate-Related Disclosure
The Political Ontology of Corporate Social Responsibility
Transparência e conflitos socioambientais nos relatórios de sustentabilidade de mineradoras estrangeiras no Brasil
Son las prácticas de divulgación de sostenibilidad sustantivas o simbólicas? Evidencia de Brasil
Estándares internacionales de rendición de cuentas social
Componentes de la divulgación corporativa de sostenibilidad
Combined Assurance Models and Sustainability Assurance
Is a CSR Policy an Equally Effective Vaccine Against Workplace Mobbing and Psychosocial Stressors
The Effect of Corporate Social Responsibility and Public Attention on Innovation Performance
CEO characteristics and water disclosure
Guiding corporate social responsibility practice for social license to operate
Female power, ownership and ESG decoupling
Doing the right thing? The hotel industry's management of, and reporting on, modern slavery
Is there heterogeneity in ESG disclosure by mining companies? A comparison of developed and developing countries
Exploring bluewashing practices of alleged sustainability leaders through a counter-accounting analysis
Firm Performance and Corporate Social Responsibility
When Does Corporate Social Responsibility Disclosure Affect Investment Efficiency? A New Answer to an Old Question
Industry Self-Regulation Without Sanctions
Does It Pay to Be Green? A Systematic Overview
Nonfinancial Disclosure and Analyst Forecast Accuracy
W(h)ither Ecology? The Triple Bottom Line, the Global Reporting Initiative, and Corporate Sustainability Reporting
The Double-Edge of Organizational Legitimation
Managerial Interpretations and Organizational Context as Predictors of Corporate Choice of Environmental Strategy.
The effect of corporate governance on sustainability disclosure
Sustainability reports as simulacra? A counter-account of A and A+ GRI reports
Does Isomorphism Legitimate?
Dummy Endogenous Variables in a Simultaneous Equation System
Corporate social and environmental reporting
Corporate Social Responsibility
Alternative Approaches to Evaluation in Empirical Microeconomics
Corporate Reputation and Philanthropy
Talking Trash
The iron cage revisited institutional isomorphism and collective rationality in organizational fields
Managing Legitimacy
A comparative analysis of corporate reporting on ethical issues by UK and German chemical and pharmaceutical companies
The new social audits
Corporate Social and Financial Performance
Organizational Legitimacy
The Iron Cage Revisited
Reliability in Content Analysis
Institutionalized Organizations
| Unique citing works | 76 |
|---|---|
| Citations per year | 10,86 |
| Citation span | 2019 - 2026 (8) |
| Citation velocity | current |
| Highly cited | No |
| Citation types | Neutral: 75 |