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Exploring differences in social disclosures internationally: A stakeholder perspective · Study

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ArticleExploring differences in social disclosures internationally: A stakeholder perspective

Joyce van der Laan Smith2005

Article2005

Exploring differences in social disclosures internationally: A stakeholder perspective

Joyce van der Laan Smith · Ajay Adhikari · Rasoul H. Tondkar

640 citations·0/0 files stored·Journal of Accounting and Public Policy

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

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References

2010Strategic management a stakeholder approach 1937The Nature of the Firm 1995Managing Legitimacy: Strategic and Institutional Approaches 1993Cultures and Organizations: Software of the Mind.1999Corporate Ownership Around the World 1997Toward a Theory of Stakeholder Identification and Salience: Defining the Principle of who and What Really Counts 2018Culture's Consequences 1995Corporate social and environmental reporting

Cited by

2008Intellectual capital disclosure and corporate governance structure in UK firms 2011Corporate Responsibility Reporting and its Determinants in Comparative Perspective – a Review of the Empirical Literature and a Meta‐analysis 2023Stakeholder theory 2009What explains the extent and content of social and environmental disclosures on corporate websites: a study of social and environmental reporting in Swedish listed corporations 2013Corporate Governance Quality and CSR Disclosures 2016

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Details

Year2005

Typearticle

Published2005-03-01

VenueJournal of Accounting and Public Policy

ISSN-L0278-4254

Languageen

Citations640

Files0 public / 0

ShelfCorporate Social Responsibility Reporting

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doi10.1016/j.jaccpubpol.2004.12.007

openalex_workW2019610072

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The role of the board of directors in the adoption of GRI guidelines for the disclosure of CSR information

2009Stakeholder engagement and corporate social responsibility reporting: the ownership structure effect

2016Coercive, normative and mimetic isomorphism as determinants of the voluntary assurance of sustainability reports