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Corporate Sustainable Development: is ‘Integrated Reporting’ a Legitimation Strategy?
16 references·16 citing·40 second hopsampled
Corporate Sustainable Development: is ‘Integrated Reporting’ a Legitimation Strategy? (2014)Corporate Sustainable Development: is ‘In…W(h)ither Ecology? The Triple Bottom Line, the Global Reporting Initiative, and Corporate Sustainability Reporting (2012)W(h)ither Ecology? The Triple…The Role of the Board in the Dissemination of Integrated Corporate Social Reporting (2012)The Role of the Board in the …A research note on standalone corporate social responsibility reports: Signaling or greenwashing? (2012)A research note on standalone…Market Interest in Nonfinancial Information (2011)Market Interest in Nonfinanci…How firms respond to being rated (2010)How firms respond to being ra…Is accounting for sustainability actually accounting for sustainability…and how would we know? An exploration of narratives of organisations and the planet (2009)Is accounting for sustainabil…Accounting and the environment (2009)Accounting and the environmentRevisiting the relation between environmental performance and environmental disclosure: An empirical analysis (2007)Revisiting the relation betwe…The role of environmental disclosures as tools of legitimacy: A research note (2006)The role of environmental dis…Social and environmental accountability research (2005)Social and environmental acco…The social accounting project and Accounting Organizations and Society Privileging engagement, imaginings, new accountings and pragmatism over critique? (2002)The social accounting project…The relation between environmental performance and environmental disclosure: a research note (2002)The relation between environm…Introduction (2002)IntroductionEnvironmental disclosures in the annual report (2002)Environmental disclosures in …Managing Legitimacy: Strategic and Institutional Approaches (1995)Managing Legitimacy: Strategi…Organizational Legitimacy: Social Values and Organizational Behavior (1975)Organizational Legitimacy: So…Non-financial reporting research and practice: Lessons from the last decade (2022)Non-financial reporting resea…Toward sustainable corporate behavior: The effect of the critical mass of female directors on environmental, social, and governance disclosure (2021)Toward sustainable corporate …The role of ownership structure in integrated reporting policies (2020)The role of ownership structu…Integrated reporting of environmental, social, and governance and financial data: Does the market value integrated reports? (2020)Integrated reporting of envir…The impact of national culture on integrated reporting quality. A stakeholder theory approach (2019)The impact of national cultur…Relating Environmental, Social, and Governance scores and sustainability performances of firms: An empirical analysis (2019)Relating Environmental, Socia…Informational Content and Assurance of Textual Disclosures: Evidence on Integrated Reporting (2019)Informational Content and Ass…How pressure from stakeholders affects integrated reporting quality (2019)How pressure from stakeholder…Exploring environmental, social, and governance disclosure effects on the S&P 500 financial performance (2019)Exploring environmental, soci…Determinants of materiality disclosure quality in integrated reporting: Empirical evidence from an international setting (2019)Determinants of materiality d…Appreciations, criticisms, determinants, and effects of integrated reporting: A systematic literature review (2019)Appreciations, criticisms, de…Female directors and impression management in sustainability reporting (2018)Female directors and impressi…Developing a conceptual model of influences around integrated reporting, new insights and directions for future research (2017)Developing a conceptual model…Sustainability management and reporting: the role of integrated reporting for communicating corporate sustainability management (2016)Sustainability management and…Fostering Stakeholder Engagement: The Role of Materiality Disclosure in Integrated Reporting (2016)Fostering Stakeholder Engagem…Intellectual capital disclosure in integrated reporting: an impression management analysis (2015)Intellectual capital disclosu…The Analytic Hierarchy Process (1985)Social Accountability and Corporate Greenwashing (2003)Environmental disclosure quality in large German companies: Economic incentives, public pressures or institutional conditions? (2005)Qualitative Data Analysis (2008)Organized hypocrisy, organizational façades, and sustainability reporting (2015)Partnerships from cannibals with forks: The triple bottom line of 21st‐century business (1998)Cannibals with forks: the triple bottom line of 21st century business (1999)Beyond the business case for corporate sustainability (2002)CSR reporting practices and the quality of disclosure: An empirical analysis (2014)On the shoulders of giants: undertaking a structured literature review in accounting (2016)THE CORPORATE SOCIAL PERFORMANCE-FINANCIAL PERFORMANCE LINK (1997)Scrutiny, Norms, and Selective Disclosure: A Global Study of Greenwashing (2011)Gender diversity, board independence, environmental committee and greenhouse gas disclosure (2014)Mandatory CSR and sustainability reporting: economic analysis and literature review (2021)The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields (1983)The iron cage revisited institutional isomorphism and collective rationality in organizational fields (2004)External Control of Organizations: Resource Dependence Perspective (2011)Determinants of sustainability reporting: a review of results, trends, theory, and opportunities in an expanding field of research (2013)Shifting Paradigms for Sustainable Development: Implications for Management Theory and Research (1995)Managing Public Impressions: Environmental Disclosures in Annual Reports (1998)Rhetoric of Economics (1998)Do ratings of firms converge? Implications for managers, investors and strategy researchers (2015)The roles of accounting in organizations and society (1980)The Roles of Accounting in Organizations and Society (2005)Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Why Firms Voluntarily Disclose Bad News (1994)Corporate social and environmental reporting (1995)Assurance on Sustainability Reports: An International Comparison (2009)Greenwash: Corporate Environmental Disclosure under Threat of Audit (2011)ESG performance and firm value: The moderating role of disclosure (2017)Institutionalized Organizations: Formal Structure as Myth and Ceremony (1977)Toward a Theory of Stakeholder Identification and Salience: Defining the Principle of who and What Really Counts (1997)WHY COMPANIES GO GREEN: A MODEL OF ECOLOGICAL RESPONSIVENESS. (2000)Modes of Network Governance: Structure, Management, and Effectiveness (2007)Size and Composition of Corporate Boards of Directors: The Organization and its Environment (1972)STRATEGIC RESPONSES TO INSTITUTIONAL PROCESSES (1991)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)The investment opportunity set and corporate financing, dividend, and compensation policies (1992)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Firm-Value Effects of Carbon Emissions and Carbon Disclosures (2013)
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References

  • 1995Managing Legitimacy: Strategic and Institutional Approaches19,858 cited
  • 1975Organizational Legitimacy: Social Values and Organizational Behavior3,895 cited
  • 2002Introduction3,817 cited
  • 2007Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis3,357 cited
  • 2006The role of environmental disclosures as tools of legitimacy: A research note2,030 cited
  • 2002The relation between environmental performance and environmental disclosure: a research note1,490 cited
  • 2002Environmental disclosures in the annual report1,455 cited
  • 2009Is accounting for sustainability actually accounting for sustainability…and how would we know? An exploration of narratives of organisations and the planet1,318 cited
  • 2012W(h)ither Ecology? The Triple Bottom Line, the Global Reporting Initiative, and Corporate Sustainability Reporting1,193 cited
  • 2002The social accounting project and Accounting Organizations and Society Privileging engagement, imaginings, new accountings and pragmatism over critique?954 cited
  • 2012The Role of the Board in the Dissemination of Integrated Corporate Social Reporting728 cited
  • 2005Social and environmental accountability research700 cited
  • 2012A research note on standalone corporate social responsibility reports: Signaling or greenwashing?669 cited
  • 2009

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Accounting and the environment
661 cited
  • 2010How firms respond to being rated546 cited
  • 2011Market Interest in Nonfinancial Information525 cited
  • Cited by

    • 2016Sustainability management and reporting: the role of integrated reporting for communicating corporate sustainability management282 cited
    • 2019The impact of national culture on integrated reporting quality. A stakeholder theory approach276 cited
    • 2018Female directors and impression management in sustainability reporting260 cited
    • 2016Fostering Stakeholder Engagement: The Role of Materiality Disclosure in Integrated Reporting252 cited
    • 2017Developing a conceptual model of influences around integrated reporting, new insights and directions for future research245 cited
    • 2019Relating Environmental, Social, and Governance scores and sustainability performances of firms: An empirical analysis241 cited
    • 2019Informational Content and Assurance of Textual Disclosures: Evidence on Integrated Reporting240 cited
    • 2021Toward sustainable corporate behavior: The effect of the critical mass of female directors on environmental, social, and governance disclosure235 cited
    • 2019Appreciations, criticisms, determinants, and effects of integrated reporting: A systematic literature review232 cited
    • 2019How pressure from stakeholders affects integrated reporting quality232 cited
    • 2019Exploring environmental, social, and governance disclosure effects on the S&P 500 financial performance227 cited
    • 2019Determinants of materiality disclosure quality in integrated reporting: Empirical evidence from an international setting205 cited
    • 2022Non-financial reporting research and practice: Lessons from the last decade202 cited
    • 2015Intellectual capital disclosure in integrated reporting: an impression management analysis197 cited
    • 2020Integrated reporting of environmental, social, and governance and financial data: Does the market value integrated reports?175 cited
    • 2020The role of ownership structure in integrated reporting policies175 cited