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Do Customers Affect the Value Relevance of Sustainability Reporting? Empirical Evidence on Stakeholder Interdependence
16 references·13 citing·42 second hop
Do Customers Affect the Value Relevance of Sustainability Reporting? Empirical Evidence on Stakeholder Interdependence (2014)Do Customers Affect the Value Relevance o…Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure (2012)Nonfinancial Disclosure and A…Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Voluntary Nonfinancial Disclo…The relationship between corporate social responsibility and shareholder value: an empirical test of the risk management hypothesis (2008)The relationship between corp…Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences (2008)Mandatory IFRS Reporting arou…Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Estimating Standard Errors in…Strategy and society: the link between competitive advantage and corporate social responsibility (2007)Strategy and society: the lin…How do family ownership, control and management affect firm value? (2005)How do family ownership, cont…Corporate Social and Financial Performance: A Meta-Analysis (2003)Corporate Social and Financia…Proactive environmental strategies: a stakeholder management perspective (2002)Proactive environmental strat…Corporate Social Responsibility: A Theory of the Firm Perspective (2001)Corporate Social Responsibili…The Company and the Product: Corporate Associations and Consumer Product Responses (1997)The Company and the Product: …Some determinants of social and environmental disclosures in New Zealand companies (1996)Some determinants of social a…The Stakeholder Theory of the Corporation: Concepts, Evidence, and Implications (1995)The Stakeholder Theory of the…The Stakeholder Theory of the Corporation: Concepts, Evidence, and Implications (1995)The Stakeholder Theory of the…A Stakeholder Framework for Analyzing and Evaluating Corporate Social Performance (1995)A Stakeholder Framework for A…A Simple Approximation of Tobin's q (1994)A Simple Approximation of Tob…Pricing firms’ biodiversity risk exposure: Empirical evidence from audit fees (2025)Pricing firms’ biodiversity r…The impact of greenwashing on sustainability through green supply chain integration: the moderating role of information sharing (2024)The impact of greenwashing on…TQM and sustainability: a study of the methods and CSFs of TQM for achieving sustainability (2023)TQM and sustainability: a stu…The Case Experience of Integrating the SDGs into Corporate Strategies for Financial Risk Management Based on Social Responsibility (with the Example of Russian TNCs) (2022)The Case Experience of Integr…Sustainability reporting or integrated reporting: which one is valuable for investors? (2021)Sustainability reporting or i…Disclosure Dynamics and Non-Financial Reporting Analysis. The Case of Romanian Listed Companies (2021)Disclosure Dynamics and Non-F…Corporate social reporting and assurance: The state of the art (2021)Corporate social reporting an…Sustainable Development Goals and Investment Strategies: The Profitability of Using Five-Factor Fama-French Alphas (2020)Sustainable Development Goals…Corporate social responsibility leadership for sustainable development: An institutional logics perspective in Brazil (2020)Corporate social responsibili…Why Do Firms in Emerging Markets Report? A Stakeholder Theory Approach to Study the Determinants of Non-Financial Disclosure in Latin America (2018)Why Do Firms in Emerging Mark…The impact of corporate environmental reporting on customer-related performance and market value (2018)The impact of corporate envir…The influence of the institutional context on sustainability reporting. A cross-national analysis (2017)The influence of the institut…Corporate Social Responsibility (CSR) practices developed by Brazilian companies: an exploratory study (2017)Corporate Social Responsibili…The Nature of the Firm (1937)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Toward a Theory of Stakeholder Identification and Salience: Defining the Principle of who and What Really Counts (1997)Strategic management a stakeholder approach (2010)Firm Resources and Sustained Competitive Advantage (1991)Firm resources and sustained competitive advantage (2004)The Social Responsibility of Business Is to Increase Its Profits (2007)Why would corporations behave in socially responsible ways? an institutional theory of corporate social responsibility (2007)The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields (1983)Misery Loves Companies: Rethinking Social Initiatives by Business (2003)The iron cage revisited institutional isomorphism and collective rationality in organizational fields (2004)ESG and financial performance: aggregated evidence from more than 2000 empirical studies (2015)A Three-Dimensional Conceptual Model of Corporate Performance (1979)Corporate Stakeholders and Corporate Finance (1987)Conceptualizing, Measuring, and Managing Customer-Based Brand Equity (1993)Building Strong Brands (1995)Does Doing Good Always Lead to Doing Better? Consumer Reactions to Corporate Social Responsibility (2001)What We Know and Don’t Know About Corporate Social Responsibility (2012)The Impact of Corporate Sustainability on Organizational Processes and Performance (2014)Corporate financing and investment decisions when firms have information that investors do not have (1984)Large Shareholders and Corporate Control (1986)The Cross-Section of Expected Stock Returns (1992)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)Corporate social responsibility and access to finance (2013)Corporate Sustainability: First Evidence on Materiality (2016)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Corporate Ownership Around the World (1999)Socioemotional Wealth and Business Risks in Family-controlled Firms: Evidence from Spanish Olive Oil Mills (2007)The Bind that Ties: Socioemotional Wealth Preservation in Family Firms (2011)Socioemotional Wealth in Family Firms (2012)Risk, Return, and Equilibrium: Empirical Tests (1973)Specification Tests in Econometrics (1978)Econometric Analysis of Cross Section and Panel Data (2001)Robust Standard Errors for Panel Regressions with Cross-Sectional Dependence (2007)Robust Inference With Multiway Clustering (2011)Policy Uncertainty and Corporate Investment (2015)“Implicit” and “Explicit” CSR: A Conceptual Framework for a Comparative Understanding of Corporate Social Responsibility (2008)A framework of sustainable supply chain management: moving toward new theory (2008)The Business Case for Corporate Social Responsibility: A Review of Concepts, Research and Practice (2010)Introduction (2002)Corporate Social Responsibility Theories: Mapping the Territory (2004)Corporate Social Responsibility: Strategic Implications* (2006)
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  • 1994A Simple Approximation of Tobin's q2,458 cited
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  • 1996Some determinants of social and environmental disclosures in New Zealand companies

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2,166 cited
  • 2002Proactive environmental strategies: a stakeholder management perspective2,123 cited
  • 2012Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure1,916 cited
  • Cited by

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    • 2018Why Do Firms in Emerging Markets Report? A Stakeholder Theory Approach to Study the Determinants of Non-Financial Disclosure in Latin America52 cited
    • 2021Sustainability reporting or integrated reporting: which one is valuable for investors?50 cited
    • 2020Corporate social responsibility leadership for sustainable development: An institutional logics perspective in Brazil47 cited
    • 2024The impact of greenwashing on sustainability through green supply chain integration: the moderating role of information sharing43 cited
    • 2021Disclosure Dynamics and Non-Financial Reporting Analysis. The Case of Romanian Listed Companies39 cited
    • 2020Sustainable Development Goals and Investment Strategies: The Profitability of Using Five-Factor Fama-French Alphas38 cited
    • 2017Corporate Social Responsibility (CSR) practices developed by Brazilian companies: an exploratory study38 cited
    • 2022The Case Experience of Integrating the SDGs into Corporate Strategies for Financial Risk Management Based on Social Responsibility (with the Example of Russian TNCs)36 cited
    • 2017The influence of the institutional context on sustainability reporting. A cross-national analysis34 cited
    • 2025Pricing firms’ biodiversity risk exposure: Empirical evidence from audit fees22 cited
    • 2023TQM and sustainability: a study of the methods and CSFs of TQM for achieving sustainability19 cited