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Corporate Sustainability Performance and Assurance on Sustainability Reports: Diffusion of Accounting Practices in the Realm of Sustainable Development
16 references·16 citing·42 second hopsampled
Corporate Sustainability Performance and Assurance on Sustainability Reports: Diffusion of Accounting Practices in the Realm of Sustainable Development (2017)Corporate Sustainability Performance and …Determinants of sustainability reporting: a review of results, trends, theory, and opportunities in an expanding field of research (2013)Determinants of sustainabilit…Corporate social responsibility and access to finance (2013)Corporate social responsibili…What drives corporate social performance? The role of nation-level institutions (2012)What drives corporate social …Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure (2012)Nonfinancial Disclosure and A…Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Voluntary Nonfinancial Disclo…Strategic management a stakeholder approach (2010)Strategic management a stakeh…Signaling Theory: A Review and Assessment (2010)Signaling Theory: A Review an…Governance Matters VIII: Aggregate And Individual Governance Indicators 1996-2008 (2009)Governance Matters VIII: Aggr…Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis (2007)Revisiting the relation betwe…The role of environmental disclosures as tools of legitimacy: A research note (2006)The role of environmental dis…Business Ethics: Corporate Responses to Scandal (2004)Business Ethics: Corporate Re…Investor protection and corporate governance (2000)Investor protection and corpo…THE CORPORATE SOCIAL PERFORMANCE-FINANCIAL PERFORMANCE LINK (1997)THE CORPORATE SOCIAL PERFORMA…Legal Determinants of External Finance (1997)Legal Determinants of Externa…Corporate social and environmental reporting (1995)Corporate social and environm…Discretionary disclosure (1983)Discretionary disclosureThe use of ESG scores in academic literature: a systematic literature review (2023)The use of ESG scores in acad…Sustainability reporting practices and environmental performance amongst nordic listed firms (2023)Sustainability reporting prac…Corporate social responsibility: A review of empirical research using Thomson Reuters Asset4 data (2022)Corporate social responsibili…From voluntarism to regulation: effects of Directive 2014/95/EU on sustainability reporting in the EU (2021)From voluntarism to regulatio…Extended external reporting assurance: Current practices and challenges (2021)Extended external reporting a…Corporate Accountability Towards Species Extinction Protection: Insights from Ecologically Forward-Thinking Companies (2021)Corporate Accountability Towa…Voluntary assurance of sustainability reporting: evidence from an emerging economy (2020)Voluntary assurance of sustai…Exploring factors relating to extinction disclosures: What motivates companies to report on biodiversity and species protection? (2020)Exploring factors relating to…Effects of social, environmental, and institutional factors on sustainability report assurance: evidence from European countries (2020)Effects of social, environmen…Determinants and consequences of corporate social responsibility assurance: a systematic review of archival research (2020)Determinants and consequences…CSR achievement, reporting, and assurance in the energy sector: Does economic development matter? (2020)CSR achievement, reporting, a…Assurance on CSR reports: impact on the credibility perceptions of non-financial information by bank directors (2020)Assurance on CSR reports: imp…Mandatory Nonfinancial Disclosure and Its Consequences on the Sustainability Reporting Quality of Italian and German Companies (2019)Mandatory Nonfinancial Disclo…Is voluntary external assurance relevant for the valuation of environmental reporting by firms in environmentally sensitive industries? (2019)Is voluntary external assuran…Corporate Social Performance, Financialization, and Real Investment in US Manufacturing Firms (2019)Corporate Social Performance,…Corporate governance and sustainable business conduct— E ffects of board monitoring effectiveness and stakeholder engagement on corporate sustainability performance and disclosure choices (2018)Corporate governance and sust…Sociological Paradigms and Organizational Analysis. (1983)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)Images of Organization (1986)Stakeholder Theory: The State of the Art (2010)The Circular Economy: An Interdisciplinary Exploration of the Concept and Application in a Global Context (2015)Job Market Signaling (1973)Corporate financing and investment decisions when firms have information that investors do not have (1984)Econometric Analysis of Cross Section and Panel Data (2001)The Impact of Corporate Sustainability on Organizational Processes and Performance (2014)Corporate Social Responsibility and Firm Risk: Theory and Empirical Evidence (2018)Corporate green bonds (2021)What Do We Know about Capital Structure? Some Evidence from International Data (1995)A Survey of Corporate Governance (1997)Corporate Ownership Around the World (1999)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Signalling Theory and Equilibrium in Strategic Management Research: An Assessment and a Research Agenda (2014)Fostering Parasocial Relationships with Celebrities on Social Media: Implications for Celebrity Endorsement (2017)Increasing Vaccination: Putting Psychological Science Into Action (2017)A Three-Dimensional Conceptual Model of Corporate Performance (1979)Competitive Strategy: Techniques for Analyzing Industries and Competitors (1980)Corporate Social Performance Revisited (1991)Corporate Social Responsibility: A Theory of the Firm Perspective (2001)Corporate Social and Financial Performance: A Meta-Analysis (2003)Misery Loves Companies: Rethinking Social Initiatives by Business (2003)The Problem of Social Cost (1960)Law and Finance (1998)Corporate Governance and Equity Prices (2003)Earnings management and investor protection: an international comparison (2003)Law, finance, and economic growth in China (2005)The investment opportunity set and corporate financing, dividend, and compensation policies (1992)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Firm-Value Effects of Carbon Emissions and Carbon Disclosures (2013)Mandatory CSR and sustainability reporting: economic analysis and literature review (2021)Large Shareholders and Corporate Control (1986)The Cross-Section of Expected Stock Returns (1992)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)Corporate Sustainability: First Evidence on Materiality (2016)An Empirical Evaluation of Accounting Income Numbers (1968)The financial reporting environment: Review of the recent literature (2010)A Stakeholder Framework for Analyzing and Evaluating Corporate Social Performance (1995)The Stakeholder Theory of the Corporation: Concepts, Evidence, and Implications (1995)Toward a Theory of Stakeholder Identification and Salience: Defining the Principle of who and What Really Counts (1997)
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References

  • 2010Strategic management a stakeholder approach24,023 cited
  • 1997Legal Determinants of External Finance9,776 cited
  • 2000Investor protection and corporate governance6,847 cited
  • 1997THE CORPORATE SOCIAL PERFORMANCE-FINANCIAL PERFORMANCE LINK6,756 cited
  • 2010Signaling Theory: A Review and Assessment6,720 cited
  • 2010Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting4,332 cited
  • 2013Corporate social responsibility and access to finance3,892 cited
  • 1983Discretionary disclosure3,477 cited
  • 2007Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis3,357 cited
  • 1995Corporate social and environmental reporting3,320 cited
  • 2006The role of environmental disclosures as tools of legitimacy: A research note2,030 cited
  • 2012Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure1,916 cited
  • 2009Governance Matters VIII: Aggregate And Individual Governance Indicators 1996-20081,843 cited
  • 2013Determinants of sustainability reporting: a review of results, trends, theory, and opportunities in an expanding field of research1,771 cited

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2012
What drives corporate social performance? The role of nation-level institutions
1,709 cited
  • 2004Business Ethics: Corporate Responses to Scandal1,602 cited
  • Cited by

    • 2019Mandatory Nonfinancial Disclosure and Its Consequences on the Sustainability Reporting Quality of Italian and German Companies180 cited
    • 2020Exploring factors relating to extinction disclosures: What motivates companies to report on biodiversity and species protection?163 cited
    • 2023The use of ESG scores in academic literature: a systematic literature review156 cited
    • 2020Effects of social, environmental, and institutional factors on sustainability report assurance: evidence from European countries148 cited
    • 2020CSR achievement, reporting, and assurance in the energy sector: Does economic development matter?132 cited
    • 2018Corporate governance and sustainable business conduct— E ffects of board monitoring effectiveness and stakeholder engagement on corporate sustainability performance and disclosure choices130 cited
    • 2020Voluntary assurance of sustainability reporting: evidence from an emerging economy119 cited
    • 2021Extended external reporting assurance: Current practices and challenges115 cited
    • 2021From voluntarism to regulation: effects of Directive 2014/95/EU on sustainability reporting in the EU105 cited
    • 2021Corporate Accountability Towards Species Extinction Protection: Insights from Ecologically Forward-Thinking Companies89 cited
    • 2022Corporate social responsibility: A review of empirical research using Thomson Reuters Asset4 data89 cited
    • 2019Is voluntary external assurance relevant for the valuation of environmental reporting by firms in environmentally sensitive industries?88 cited
    • 2023Sustainability reporting practices and environmental performance amongst nordic listed firms84 cited
    • 2020Assurance on CSR reports: impact on the credibility perceptions of non-financial information by bank directors74 cited
    • 2019Corporate Social Performance, Financialization, and Real Investment in US Manufacturing Firms70 cited
    • 2020Determinants and consequences of corporate social responsibility assurance: a systematic review of archival research69 cited