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Corporate reporting and accounting for externalities
16 references·16 citing·52 second hopsampled
Corporate reporting and accounting for externalities (2018)Corporate reporting and accounting for ex…Journal of Business Ethics (2017)Journal of Business EthicsAchieving the United Nations Sustainable Development Goals (2017)Achieving the United Nations …The Social License to Operate (2016)The Social License to OperateSustainability Accounting and Accountability (2014)Sustainability Accounting and…Accounting and sustainable development: An exploration (2014)Accounting and sustainable de…The Use of Management Control Systems to Formulate and Implement CSR Strategy: A Levers of Control Perspective (2013)The Use of Management Control…Accounting, Organizing, and Economizing: Connecting Accounting Research and Organization Theory (2013)Accounting, Organizing, and E…Eco-control: The influence of management control systems on environmental and economic performance (2009)Eco-control: The influence of…Making things the same: Gases, emission rights and the politics of carbon markets (2008)Making things the same: Gases…A Sociology of Quantification (2008)A Sociology of QuantificationAn Account of Sustainability: Failure, Success and a Reconceptualization (2001)An Account of Sustainability:…Measuring Corporate Sustainability (2000)Measuring Corporate Sustainab…Commensuration as a Social Process (1998)Commensuration as a Social Pr…Corporate Social Reporting: Emerging Trends in Accountability and the Social Contract (1988)Corporate Social Reporting: E…Philosophical Studies (1976)Philosophical StudiesFinancial Accounting Theory. (1966)Financial Accounting Theory.Carbon emissions, carbon disclosure and organizational performance (2023)Carbon emissions, carbon disc…Sustainability reporting and ESG performance in the utilities sector (2022)Sustainability reporting and …Harmonization of Sustainability Reporting Regulation: Analysis of a Contested Arena (2022)Harmonization of Sustainabili…The pre-history of sustainability reporting: a constructivist reading (2021)The pre-history of sustainabi…Seeking transparency makes one blind: how to rethink disclosure, account for nature and make corporations sustainable (2021)Seeking transparency makes on…Routledge Handbook of Environmental Accounting (2021)Routledge Handbook of Environ…Organisational and professional challenges amid the evolution of sustainability reporting: a theoretical framework and an agenda for future research (2021)Organisational and profession…On crisis and emergency: Is it time to rethink long-term environmental accounting? (2021)On crisis and emergency: Is i…Narrative Reporting: State of the Art and Future Challenges (2021)Narrative Reporting: State of…Corporate climate‐related voluntary disclosures: Does potential greenwash exist among Australian high emitters reports? (2021)Corporate climate‐related vol…Comparing the informativeness of sustainability disclosures versus ESG disclosure ratings (2021)Comparing the informativeness…‘Looking for Something that Isn’t There’: A Case Study of an Early Attempt at ESG Integration in Investment Decision Making (2021)‘Looking for Something that I…Rebuilding trust: sustainability and non-financial reporting and the European Union regulation (2020)Rebuilding trust: sustainabil…SDGs and airport sustainable performance: Evidence from Italy on organisational, accounting and reporting practices through financial and non-financial disclosure (2019)SDGs and airport sustainable …A systematic review of the business case for corporate social responsibility and firm performance (2019)A systematic review of the bu…Do firms effectively communicate with financial stakeholders? A conceptual model of corporate communication in a capital market context (2018)Do firms effectively communic…The Problem of Social Cost (1960)Prices vs. Quantities (1974)Reassembling the social: An introduction to actor‐network‐theory (2008)An investigation of voluntary corporate greenhouse gas emissions reporting in a market governance system (2011)Financialisation of Valuation (2014)Automated landlord: Digital technologies and post-crisis financial accumulation (2019)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)Evaluating Structural Equation Models with Unobservable Variables and Measurement Error (1981)Structural equation modeling in practice: A review and recommended two-step approach. (1988)Firm Resources and Sustained Competitive Advantage (1991)Sustainability accounting and reporting: fad or trend? (2010)Sustainability Practices and Corporate Financial Performance: A Study Based on the Top Global Corporations (2011)CSR reporting practices and the quality of disclosure: An empirical analysis (2014)Judgment under Uncertainty: Heuristics and Biases (1974)Judgment under Uncertainty: Heuristics and Biases (1975)The Framing of Decisions and the Psychology of Choice (1981)The Study of Boundaries in the Social Sciences (2002)Rankings and Reactivity: How Public Measures Recreate Social Worlds (2007)How To Do Things With Words (1975)Discipline and Punish: The Birth of the Prison (1978)Imagined Communities. Reflections on the Origin and Spread of Nationalism (1985)A World of Standards but not a Standard World: Toward a Sociology of Standards and Standardization (2010)Indicators as a Technology of Global Governance (2012)Working and organizing in the age of the learning algorithm (2018)Frontiers of justice: disability, nationality, species membership (2006)Addressing the SDGs in sustainability reports: The relationship with institutional factors (2018)Transforming Our World: The 2030 Agenda for Sustainable Development (2018)New challenges for corporate sustainability reporting: United Nations' 2030 Agenda for sustainable development and the sustainable development goals (2020)Corporate ESG reporting quantity, quality and performance: Where to now for environmental policy and practice? (2021)Levers of Control: How Managers Use Innovative Control Systems to Drive Strategic Renewal (1994)Toward a New Conception of the Environment-Competitiveness Relationship (1995)Management control systems and strategy: A resource-based perspective (2005)Corporate social responsibility research in accounting (2015)Exploring the integration of corporate sustainability into strategic management: a literature review (2015)Mandatory CSR and sustainability reporting: economic analysis and literature review (2021)An Empirical Evaluation of Accounting Income Numbers (1968)Institutionalized Organizations: Formal Structure as Myth and Ceremony (1977)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Accounting narratives and the narrative turn in accounting research: Issues, theory, methodology, methods and a research framework (2014)Evaluative infrastructures: Accounting for platform organization (2017)What's New with Numbers? Sociological Approaches to the Study of Quantification (2019)Organizations, Climate Change, and Transparency (2015)Corporate social responsibility: review and roadmap of theoretical perspectives (2016)ESG practices and the cost of debt: Evidence from EU countries (2019)Continuities and Extensions of Ethical Climate Theory: A Meta-Analytic Review (2006)Women Directors on Corporate Boards: From Tokenism to Critical Mass (2011)Stock price reactions to ESG news: the role of ESG ratings and disagreement (2022)
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References

  • 1998Commensuration as a Social Process2,105 cited
  • 2008A Sociology of Quantification1,261 cited
  • 2017Achieving the United Nations Sustainable Development Goals1,026 cited
  • 1966Financial Accounting Theory.965 cited
  • 2017Journal of Business Ethics856 cited
  • 2008Making things the same: Gases, emission rights and the politics of carbon markets790 cited
  • 2009Eco-control: The influence of management control systems on environmental and economic performance691 cited
  • 2014Accounting and sustainable development: An exploration625 cited
  • 2013Accounting, Organizing, and Economizing: Connecting Accounting Research and Organization Theory589 cited
  • 2013The Use of Management Control Systems to Formulate and Implement CSR Strategy: A Levers of Control Perspective485 cited
  • 2001An Account of Sustainability: Failure, Success and a Reconceptualization483 cited
  • 1988Corporate Social Reporting: Emerging Trends in Accountability and the Social Contract463 cited
  • 2014Sustainability Accounting and Accountability449 cited
  • 2000Measuring Corporate Sustainability367 cited
  • 1976Philosophical Studies347 cited

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2016
The Social License to Operate
337 cited

Cited by

  • 2020Rebuilding trust: sustainability and non-financial reporting and the European Union regulation183 cited
  • 2019A systematic review of the business case for corporate social responsibility and firm performance158 cited
  • 2021Corporate climate‐related voluntary disclosures: Does potential greenwash exist among Australian high emitters reports?124 cited
  • 2021The pre-history of sustainability reporting: a constructivist reading120 cited
  • 2021Comparing the informativeness of sustainability disclosures versus ESG disclosure ratings104 cited
  • 2021On crisis and emergency: Is it time to rethink long-term environmental accounting?103 cited
  • 2022Sustainability reporting and ESG performance in the utilities sector103 cited
  • 2021Organisational and professional challenges amid the evolution of sustainability reporting: a theoretical framework and an agenda for future research99 cited
  • 2023Carbon emissions, carbon disclosure and organizational performance99 cited
  • 2021Routledge Handbook of Environmental Accounting96 cited
  • 2021‘Looking for Something that Isn’t There’: A Case Study of an Early Attempt at ESG Integration in Investment Decision Making95 cited
  • 2018Do firms effectively communicate with financial stakeholders? A conceptual model of corporate communication in a capital market context89 cited
  • 2022Harmonization of Sustainability Reporting Regulation: Analysis of a Contested Arena80 cited
  • 2021Seeking transparency makes one blind: how to rethink disclosure, account for nature and make corporations sustainable79 cited
  • 2019SDGs and airport sustainable performance: Evidence from Italy on organisational, accounting and reporting practices through financial and non-financial disclosure76 cited
  • 2021Narrative Reporting: State of the Art and Future Challenges74 cited