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The production of normativity: A comparison of reporting regimes in Spain and the UK
16 references·16 citing·49 second hopsampled
The production of normativity: A comparison of reporting regimes in Spain and the UK (2012)The production of normativity: A comparis…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…Increased stakeholder dialogue and the internet: towards greater corporate accountability or reinforcing capitalist hegemony? (2004)Increased stakeholder dialogu…Earnings management and investor protection: an international comparison (2003)Earnings management and inves…Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study (2003)Disclosure Practices, Enforce…The social accounting project and Accounting Organizations and Society Privileging engagement, imaginings, new accountings and pragmatism over critique? (2002)The social accounting project…Introduction (2002)IntroductionT AKING S TOCK : The Constructivist Research Program in International Relations and Comparative Politics (2001)T AKING S TOCK : The Construc…Social and Environmental Disclosure and Corporate Characteristics: A Research Note and Extension (2001)Social and Environmental Disc…Methodological issues ‐ Reflections on quantification in corporate social reporting content analysis (2000)Methodological issues ‐ Refle…Exploring the reliability of social and environmental disclosures content analysis (1999)Exploring the reliability of …Law and Finance (1998)Law and FinanceInternational Norm Dynamics and Political Change (1998)International Norm Dynamics a…The influence of company characteristics and accounting regulation on information disclosed by Spanish firms (1997)The influence of company char…Social Norms and Social Roles (1996)Social Norms and Social RolesCorporate social and environmental reporting (1995)Corporate social and environm…Constructing a research database of social and environmental reporting by UK companies (1995)Constructing a research datab…Consequences of CSR reporting regulations worldwide: a review and research agenda (2022)Consequences of CSR reporting…Voluntary disclosure of Sustainable Development Goals in mandatory non‐financial reports: The moderating role of cultural dimension (2021)Voluntary disclosure of Susta…Sustainable corporate governance and non-financial disclosure in Europe: does the gender diversity matter? (2021)Sustainable corporate governa…Enhancing environmental information transparency through corporate social responsibility reporting regulation (2021)Enhancing environmental infor…The impact of audit committee attributes on the quality and quantity of environmental, social and governance (ESG) disclosures (2020)The impact of audit committee…Nonfinancial reporting regulation and challenges in sustainability disclosure and corporate governance practices (2020)Nonfinancial reporting regula…Drivers of integrated reporting by state-owned enterprises in Europe: a longitudinal analysis (2020)Drivers of integrated reporti…“Green washing” or “authentic effort”? An empirical investigation of the quality of sustainability reporting by banks (2020)“Green washing” or “authentic…Progress: engaging with organisations in pursuit of improved sustainability accounting and performance (2019)Progress: engaging with organ…The state of art of corporate social disclosure before the introduction of non-financial reporting directive: a cross country analysis (2018)The state of art of corporate…Empirical Analysis of Non-Financial Reporting by Spanish Companies (2018)Empirical Analysis of Non-Fin…The Role of Normative CSR‐Promoting Institutions in Stimulating CSR Disclosures in Developing Countries (2017)The Role of Normative CSR‐Pro…Directive 2014/95/EU: Are Italian Companies Already Compliant? (2017)Directive 2014/95/EU: Are Ita…Reporting Models do not Translate Well: Failing to Regulate CSR Reporting in Spain (2016)Reporting Models do not Trans…Mandated Social Disclosure: An Analysis of the Response to the California Transparency in Supply Chains Act of 2010 (2016)Mandated Social Disclosure: A…Academic contributions to enhancing accounting for sustainable development (2014)Academic contributions to enh…Sociological Paradigms and Organizational Analysis. 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References

  • 1998Law and Finance17,902 cited
  • 1998International Norm Dynamics and Political Change8,285 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 2002Introduction3,817 cited
  • 1995Corporate social and environmental reporting3,320 cited
  • 1999Exploring the reliability of social and environmental disclosures content analysis1,425 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
  • 2003Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study1,266 cited
  • 1996Social Norms and Social Roles1,159 cited
  • 1995Constructing a research database of social and environmental reporting by UK companies1,092 cited
  • 2002The social accounting project and Accounting Organizations and Society Privileging engagement, imaginings, new accountings and pragmatism over critique?954 cited
  • 2000Methodological issues ‐ Reflections on quantification in corporate social reporting content analysis938 cited
  • 2001Social and Environmental Disclosure and Corporate Characteristics: A Research Note and Extension843 cited
  • 2001T AKING S TOCK : The Constructivist Research Program in International Relations and Comparative Politics

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838 cited
  • 1997The influence of company characteristics and accounting regulation on information disclosed by Spanish firms809 cited
  • 2004Increased stakeholder dialogue and the internet: towards greater corporate accountability or reinforcing capitalist hegemony?612 cited
  • Cited by

    • 2020Nonfinancial reporting regulation and challenges in sustainability disclosure and corporate governance practices232 cited
    • 2021Enhancing environmental information transparency through corporate social responsibility reporting regulation229 cited
    • 2021Voluntary disclosure of Sustainable Development Goals in mandatory non‐financial reports: The moderating role of cultural dimension216 cited
    • 2020“Green washing” or “authentic effort”? An empirical investigation of the quality of sustainability reporting by banks215 cited
    • 2021Sustainable corporate governance and non-financial disclosure in Europe: does the gender diversity matter?199 cited
    • 2014Academic contributions to enhancing accounting for sustainable development189 cited
    • 2020The impact of audit committee attributes on the quality and quantity of environmental, social and governance (ESG) disclosures184 cited
    • 2018Empirical Analysis of Non-Financial Reporting by Spanish Companies181 cited
    • 2016Mandated Social Disclosure: An Analysis of the Response to the California Transparency in Supply Chains Act of 2010160 cited
    • 2018The state of art of corporate social disclosure before the introduction of non-financial reporting directive: a cross country analysis154 cited
    • 2019Progress: engaging with organisations in pursuit of improved sustainability accounting and performance153 cited
    • 2017Directive 2014/95/EU: Are Italian Companies Already Compliant?151 cited
    • 2020Drivers of integrated reporting by state-owned enterprises in Europe: a longitudinal analysis135 cited
    • 2016Reporting Models do not Translate Well: Failing to Regulate CSR Reporting in Spain127 cited
    • 2022Consequences of CSR reporting regulations worldwide: a review and research agenda127 cited
    • 2017The Role of Normative CSR‐Promoting Institutions in Stimulating CSR Disclosures in Developing Countries124 cited