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Incorporating Materiality Considerations into Analyses of Absence from Sustainability Reporting
11 references·16 citing·45 second hop
Incorporating Materiality Considerations into Analyses of Absence from Sustainability Reporting (2014)Incorporating Materiality Considerations …Sustainability Accounting and Accountability (2014)Sustainability Accounting and…Accounting and sustainable development: An exploration (2014)Accounting and sustainable de…Sustainability reports as simulacra? A counter-account of A and A+ GRI reports (2013)Sustainability reports as sim…A genealogy of accounting materiality (2013)A genealogy of accounting mat…Accounting for Sustainability (2010)Accounting for SustainabilitySustainability Accounting and Accountability (2007)Sustainability Accounting and…The changing portrayal of the employment of women in British banks' and retail companies' corporate annual reports (1998)The changing portrayal of the…The Double-Edge of Organizational Legitimation (1990)The Double-Edge of Organizati…The seeking of accounting where it is not: Towards a theory of non-accounting in organizational settings (1988)The seeking of accounting whe…Discourse and Communication (1985)Discourse and CommunicationForms of talk (1981)Forms of talkThe institutionalisation of social and environmental accounting practices in Europe (2023)The institutionalisation of s…Key aspects of sustainability reporting quality and the future of GRI (2023)Key aspects of sustainability…In Search of Double Materiality in Non-Financial Reports: First Empirical Evidence (2023)In Search of Double Materiali…Swimming against the tide: back to single materiality for sustainability reporting (2022)Swimming against the tide: ba…Sustainability materiality research: a systematic literature review of methods, theories and academic themes (2022)Sustainability materiality re…The double-materiality conceptApplication and issues (2021)The double-materiality concep…The disclosure of the materiality process in sustainability reporting by Spanish state-owned enterprises (2021)The disclosure of the materia…Representative account or greenwashing? Voluntary sustainability reports in Australia's mining/metals and financial services industries (2021)Representative account or gre…Materiality assessment: the case of Latin American listed companies (2021)Materiality assessment: the c…Examining the extent of and drivers for materiality assessment disclosures in sustainability reports (2021)Examining the extent of and d…Transparency of materiality analysis in GRI ‐based sustainability reports (2020)Transparency of materiality a…Non‐financial disclosure and information asymmetry: A stakeholder view on US listed firms (2020)Non‐financial disclosure and …Materiality in integrated and sustainability reporting: A paradigm shift? (2019)Materiality in integrated and…Integrated reporting and capital markets in an international setting: The role of financial analysts (2019)Integrated reporting and capi…Mismanagement of Sustainability: What Business Strategy Makes the Difference? Empirical Evidence from the USA (2018)Mismanagement of Sustainabili…The corporate responsibility to respect human rights: a status review (2016)The corporate responsibility …The Modern Corporation and Private Property (1933)Archaeology of Knowledge (1970)Metaphors We Live By (2003)Fostering Stakeholder Engagement: The Role of Materiality Disclosure in Integrated Reporting (2016)Materiality analysis in sustainability and integrated reports (2019)Shifting the focus of sustainability accounting from impacts to risks and dependencies: researching the transformative potential of TCFD reporting (2020)Organizational Legitimacy: Social Values and Organizational Behavior (1975)Determinants of corporate social responsibility disclosure: An application of stakeholder theory (1992)Some determinants of social and environmental disclosures in New Zealand companies (1996)Social disclosure, legitimacy theory and the role of the state (2009)Sustainability reporting by Australian public sector organisations: Why they report (2009)Walking the talk(s): Organisational narratives of integrated reporting (2014)Dilemmas in a general theory of planning (1973)Development as Freedom (2009)Strategic management a stakeholder approach (2010)Organized hypocrisy, organizational façades, and sustainability reporting (2015)Business sustainability research: A theoretical and integrated perspective (2016)Integrated Reporting Quality: An Empirical Analysis (2018)Basics of Qualitative Research (1992)Three Approaches to Qualitative Content Analysis (2005)Diagnostic and Statistical Manual of Mental Disorders (2013)The International Integrated Reporting Council: A call to action (2014)The International Integrated Reporting Council: A story of failure (2014)ESG Disclosure and Idiosyncratic Risk in Initial Public Offerings (2021)Institutionalized Organizations: Formal Structure as Myth and Ceremony (1977)Social Learning Theory. (1978)Emotional Labor in Service Roles: The Influence of Identity (1993)Organizational Legitimacy Under Conditions of Complexity: The Case of the Multinational Enterprise (1999)The iron cage revisited institutional isomorphism and collective rationality in organizational fields (2004)The New Political Role of Business in a Globalized World: A Review of a New Perspective on CSR and its Implications for the Firm, Governance, and Democracy (2010)Is accounting for sustainability actually accounting for sustainability…and how would we know? An exploration of narratives of organisations and the planet (2009)Business cases for sustainability: the role of business model innovation for corporate sustainability (2012)CSR reporting practices and the quality of disclosure: An empirical analysis (2014)Positioning: The Discursive Production of Selves (1990)Talking science: language, learning, and values (1991)Identity and interaction: a sociocultural linguistic approach (2005)Structures of Discourse and Structures of Power (1989)Anthropology and Mass Media (1993)News talk: investigating the language of journalism (2010)Re-theorizing the configuration of organizational fields: the IIRC and the pursuit of ‘Enlightened’ corporate reporting (2016)Integrated extinction accounting and accountability: building an ark (2018)Evaluation of strategic and financial variables of corporate sustainability and ESG policies on corporate finance performance (2021)Accounting for the Unaccountable: Biodiversity Reporting and Impression Management (2014)Critical dialogical accountability: From accounting-based accountability to accountability-based accounting (2018)Corporate involvement in Sustainable Development Goals: Exploring the territory (2019)
this work references cited by second hop

References

  • 1981Forms of talk4,644 cited
  • 1990The Double-Edge of Organizational Legitimation2,223 cited
  • 2013Sustainability reports as simulacra? A counter-account of A and A+ GRI reports831 cited
  • 2014Accounting and sustainable development: An exploration625 cited
  • 2007Sustainability Accounting and Accountability620 cited
  • 2014Sustainability Accounting and Accountability449 cited
  • 1985Discourse and Communication343 cited
  • 1998The changing portrayal of the employment of women in British banks' and retail companies' corporate annual reports253 cited
  • 2010Accounting for Sustainability183 cited
  • 2013A genealogy of accounting materiality165 cited
  • 1988The seeking of accounting where it is not: Towards a theory of non-accounting in organizational settings89 cited

Cited by

  • 2019Materiality in integrated and sustainability reporting: A paradigm shift?107 cited
  • 2021Representative account or greenwashing? Voluntary sustainability reports in Australia's mining/metals and financial services industries107 cited
  • 2020Transparency of materiality analysis in GRI ‐based sustainability reports104 cited
  • 2020Non‐financial disclosure and information asymmetry: A stakeholder view on US listed firms

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94 cited
  • 2022Swimming against the tide: back to single materiality for sustainability reporting86 cited
  • 2021Examining the extent of and drivers for materiality assessment disclosures in sustainability reports83 cited
  • 2018Mismanagement of Sustainability: What Business Strategy Makes the Difference? Empirical Evidence from the USA82 cited
  • 2019Integrated reporting and capital markets in an international setting: The role of financial analysts81 cited
  • 2022Sustainability materiality research: a systematic literature review of methods, theories and academic themes81 cited
  • 2021The double-materiality conceptApplication and issues71 cited
  • 2021The disclosure of the materiality process in sustainability reporting by Spanish state-owned enterprises66 cited
  • 2023Key aspects of sustainability reporting quality and the future of GRI62 cited
  • 2021Materiality assessment: the case of Latin American listed companies59 cited
  • 2023The institutionalisation of social and environmental accounting practices in Europe59 cited
  • 2016The corporate responsibility to respect human rights: a status review53 cited
  • 2023In Search of Double Materiality in Non-Financial Reports: First Empirical Evidence52 cited