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An exploratory analysis of managerial perceptions of social and environmental reporting in China
16 references·16 citing·46 second hopsampled
An exploratory analysis of managerial perceptions of social and environmental reporting in China (2016)An exploratory analysis of managerial per…Corporate Social Responsibility Reporting in China: Symbol or Substance? (2013)Corporate Social Responsibili…Do actions speak louder than words? An empirical investigation of corporate environmental reputation (2012)Do actions speak louder than …The Effects of Business and Political Ties on Firm Performance: Evidence from China (2011)The Effects of Business and P…The Effects of Business and Political Ties on Firm Performance: Evidence from China (2010)The Effects of Business and P…Determinant factors of corporate environmental information disclosure: an empirical study of Chinese listed companies (2008)Determinant factors of corpor…Management accounting as practice (2006)Management accounting as prac…Environmental disclosure quality in large German companies: Economic incentives, public pressures or institutional conditions? (2005)Environmental disclosure qual…Assurance statement practice in environmental, social and sustainability reporting: a critical evaluation (2005)Assurance statement practice …The relation between environmental performance and environmental disclosure: a research note (2002)The relation between environm…Introduction (2002)IntroductionInstitutional theory and accounting rule choice: an analysis of four US state governments' decisions to adopt generally accepted accounting principles (2001)Institutional theory and acco…Institutions and organizations (1995)Institutions and organizationsQualitative Data Analysis: An Expanded Sourcebook (1994)Qualitative Data Analysis: An…Exposure, legitimacy, and social disclosure (1991)Exposure, legitimacy, and soc…An evaluation of environmental disclosures made in corporate annual reports (1982)An evaluation of environmenta…Institutionalized Organizations: Formal Structure as Myth and Ceremony (1977)Institutionalized Organizatio…Influence of distracted mutual fund investors on corporate ESG decoupling: evidence from China (2023)Influence of distracted mutua…Corporate environmental reporting in the China context: The interplay of stakeholder salience, socialist ideology and state power (2023)Corporate environmental repor…Sustainability reporting quality and the financial sector: evidence from China (2022)Sustainability reporting qual…The past is never dead: the role of imprints in shaping social and environmental reporting in a post-communist context (2020)The past is never dead: the r…Sustainability reporting adoption in developing countries: managerial perception-based determinants evidence from Uganda (2020)Sustainability reporting adop…Sustainability governance and legitimisation processes: Gulf of Mexico oil spill (2020)Sustainability governance and…Sustainability accounting, management and policy in China: recent developments and future avenues (2020)Sustainability accounting, ma…Motivations and impacts of sustainability reporting in the Indo‐Pacific region: Normative and instrumental stakeholder approaches (2020)Motivations and impacts of su…Corporate social responsibility reporting in China: political, social and corporate influences (2020)Corporate social responsibili…Sustainability Accounting, Management and Policy Journal’s contributions to corporate social responsibility disclosure research (2019)Sustainability Accounting, Ma…Multiple large shareholders and corporate social responsibility reporting (2019)Multiple large shareholders a…Board Gender Diversity and CSR Reporting: Evidence from Jordan (2019)Board Gender Diversity and CS…Current Trends in Research on Social Responsibility in State-Owned Enterprises: A Review of the Literature from 2000 to 2017 (2018)Current Trends in Research on…Authoritarian state, global expansion and corporate social responsibility reporting: The narrative of a Chinese state-owned enterprise (2018)Authoritarian state, global e…Emerging phenomenon of corporate social and environmental reporting in China (2017)Emerging phenomenon of corpor…Corporate Sustainability Performance and Financial Performance: Empirical Evidence from Japan and India (2017)Corporate Sustainability Perf…The Social Construction of Reality (1967)Organizational Control: Two Functions (1975)Educational Organizations as Loosely Coupled Systems (1976)Managing Legitimacy: Strategic and Institutional Approaches (1995)Toward a Theory of Stakeholder Identification and Salience: Defining the Principle of who and What Really Counts (1997)An Empirical Analysis of the Quality of Corporate Financial Disclosure. (1971)STAKEHOLDER MISMATCHING: A THEORETICAL PROBLEM IN EMPIRICAL RESEARCH ON CORPORATE SOCIAL PERFORMANCE (1995)A Content Analysis of the Content Analysis Literature in Organization Studies: Research Themes, Data Sources, and Methodological Refinements (2007)Measuring Corporate Social Performance: A Review (2010)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)Factors Influencing Social Responsibility Disclosure by Portuguese Companies (2008)The role of board gender and foreign ownership in the CSR performance of Chinese listed firms (2016)Determinants of Corporate Social Responsibility (CSR) Disclosure in Developed and Developing Countries: A Literature Review (2017)The role of environmental disclosures as tools of legitimacy: A research note (2006)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)Mandatory CSR and sustainability reporting: economic analysis and literature review (2021)A Three-Dimensional Conceptual Model of Corporate Performance (1979)Data in Search of a Theory: A Critical Examination of the Relationships Among Social Performance, Social Disclosure, and Economic Performance of U.S. Firms (1985)Positive Accounting Theory (1985)Using content analysis as a research method to inquire into intellectual capital reporting (2004)Does it pay to be really good? addressing the shape of the relationship between social and financial performance (2012)CSR reporting practices and the quality of disclosure: An empirical analysis (2014)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)Law and Finance (1998)Corporate Ownership Around the World (1999)Scrutiny, Norms, and Selective Disclosure: A Global Study of Greenwashing (2011)Greenwashing in environmental, social and governance disclosures (2020)Economic Action and Social Structure: The Problem of Embeddedness (1985)Absorptive Capacity: A New Perspective on Learning and Innovation (1990)Institutions, Institutional Change and Economic Performance (1990)State Ownership and Firm Innovation in China: An Integrated View of Institutional and Efficiency Logics (2016)Does firm size matter? Evidence on the impact of the green innovation strategy on corporate financial performance in the automotive sector (2019)Environmental sustainability orientation, competitive strategy and financial performance (2019)Three Approaches to Qualitative Content Analysis (2005)Using thematic analysis in psychology (2006)The qualitative content analysis process (2008)Social Capital: Prospects for a New Concept (2002)Organizing and the Process of Sensemaking (2005)Why would corporations behave in socially responsible ways? an institutional theory of corporate social responsibility (2007)
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References

  • 1994Qualitative Data Analysis: An Expanded Sourcebook48,401 cited
  • 1977Institutionalized Organizations: Formal Structure as Myth and Ceremony28,271 cited
  • 1995Institutions and organizations8,003 cited
  • 2002Introduction3,817 cited
  • 2013Corporate Social Responsibility Reporting in China: Symbol or Substance?1,786 cited
  • 2002The relation between environmental performance and environmental disclosure: a research note1,490 cited
  • 1991Exposure, legitimacy, and social disclosure1,261 cited
  • 1982An evaluation of environmental disclosures made in corporate annual reports1,112 cited
  • 2005Environmental disclosure quality in large German companies: Economic incentives, public pressures or institutional conditions?1,009 cited
  • 2011The Effects of Business and Political Ties on Firm Performance: Evidence from China947 cited
  • 2008Determinant factors of corporate environmental information disclosure: an empirical study of Chinese listed companies763 cited
  • 2010The Effects of Business and Political Ties on Firm Performance: Evidence from China727 cited
  • 2001Institutional theory and accounting rule choice: an analysis of four US state governments' decisions to adopt generally accepted accounting principles657 cited
  • 2005Assurance statement practice in environmental, social and sustainability reporting: a critical evaluation

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657 cited
  • 2012Do actions speak louder than words? An empirical investigation of corporate environmental reputation652 cited
  • 2006Management accounting as practice633 cited
  • Cited by

    • 2019Board Gender Diversity and CSR Reporting: Evidence from Jordan74 cited
    • 2018Current Trends in Research on Social Responsibility in State-Owned Enterprises: A Review of the Literature from 2000 to 201767 cited
    • 2020Sustainability reporting adoption in developing countries: managerial perception-based determinants evidence from Uganda65 cited
    • 2019Multiple large shareholders and corporate social responsibility reporting65 cited
    • 2020Corporate social responsibility reporting in China: political, social and corporate influences64 cited
    • 2018Authoritarian state, global expansion and corporate social responsibility reporting: The narrative of a Chinese state-owned enterprise59 cited
    • 2023Influence of distracted mutual fund investors on corporate ESG decoupling: evidence from China58 cited
    • 2020Motivations and impacts of sustainability reporting in the Indo‐Pacific region: Normative and instrumental stakeholder approaches56 cited
    • 2020The past is never dead: the role of imprints in shaping social and environmental reporting in a post-communist context56 cited
    • 2019Sustainability Accounting, Management and Policy Journal’s contributions to corporate social responsibility disclosure research55 cited
    • 2017Corporate Sustainability Performance and Financial Performance: Empirical Evidence from Japan and India50 cited
    • 2022Sustainability reporting quality and the financial sector: evidence from China42 cited
    • 2017Emerging phenomenon of corporate social and environmental reporting in China42 cited
    • 2020Sustainability governance and legitimisation processes: Gulf of Mexico oil spill40 cited
    • 2023Corporate environmental reporting in the China context: The interplay of stakeholder salience, socialist ideology and state power37 cited
    • 2020Sustainability accounting, management and policy in China: recent developments and future avenues33 cited