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Disclose or not disclose: determinants of social reporting for STOXX Europe 600 firms · Study

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ArticleDisclose or not disclose: determinants of social reporting for STOXX Europe 600 firms

Carsten Albers2010

Article2010

Disclose or not disclose: determinants of social reporting for STOXX Europe 600 firms

Carsten Albers · Thomas W. Günther

62 citations·0/0 files stored·Zeitschrift für Planung & Unternehmenssteuerung

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Corporate Social Responsibility Reporting Auditing, Earnings Management, Governance Financial Reporting and XBRL

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References

1998Law and Finance 1997Toward a Theory of Stakeholder Identification and Salience: Defining the Principle of who and What Really Counts 1995The Stakeholder Theory of the Corporation: Concepts, Evidence, and Implications 2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature 1995The Stakeholder Theory of the Corporation: Concepts, Evidence, and Implications 1997Toward a Theory of Stakeholder Identification and Salience: Defining the Principle of Who and What Really Counts 2002Introduction 1995Corporate social and environmental reporting

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2022Towards a theoretical framework for the innovation in sustainability reporting: An integrated reporting perspective 2018Sustainable public value reporting of electric utilities 2019A multi-theoretical approach on drivers of integrated reporting – uniting firm-level and country-level associations 2012Green agenda and green performance: empirical evidence for real estate companies 2021European SMEs and non-financial information on sustainability

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Year2010

Typearticle

Published2010-11-01

VenueZeitschrift für Planung & Unternehmenssteuerung

ISSN-L1613-8392

Languagede

Citations62

Files0 public / 0

ShelfCorporate Social Responsibility Reporting

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doi10.1007/s00187-010-0113-4

openalex_workW1998034246

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2014Global Reporting Initiative (GRI) as recognized guidelines for sustainability reporting by Spanish companies on the IBEX 35: Homogeneity in their framework and added value in the relationship with financial entities