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Institutionalization of the Contents of Sustainability Assurance Services: A Comparison Between Italy and United States
16 references·16 citing·49 second hopsampled
Institutionalization of the Contents of Sustainability Assurance Services: A Comparison Between Italy and United States (2018)Institutionalization of the Contents of S…Sustainability reports as simulacra? A counter-account of A and A+ GRI reports (2013)Sustainability reports as sim…W(h)ither Ecology? The Triple Bottom Line, the Global Reporting Initiative, and Corporate Sustainability Reporting (2012)W(h)ither Ecology? The Triple…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…Assurance on Sustainability Reports: An International Comparison (2009)Assurance on Sustainability R…Institutions and Organizations: Ideas and Interests (2008)Institutions and Organization…Answering the Call for a Standard Reliability Measure for Coding Data (2007)Answering the Call for a Stan…Why Do Firms Imitate Each Other? (2006)Why Do Firms Imitate Each Oth…The role of environmental disclosures as tools of legitimacy: A research note (2006)The role of environmental dis…Qualitative research: Methods in the social sciences (2006)Qualitative research: Methods…Institutional Entrepreneurship In Mature Fields: The Big Five Accounting Firms (2006)Institutional Entrepreneurshi…A methodology for analysing and evaluating narratives in annual reports: a comprehensive descriptive profile and metrics for disclosure quality attributes (2004)A methodology for analysing a…Qualitative Research Methods for the Social Sciences (2000)Qualitative Research Methods …Rethinking validity and reliability in content analysis (1999)Rethinking validity and relia…International Norm Dynamics and Political Change (1998)International Norm Dynamics a…Corporate social and environmental reporting (1995)Corporate social and environm…A Meta-Analysis of Cronbach's Coefficient Alpha (1994)A Meta-Analysis of Cronbach's…The use of institutional theory in social and environmental accounting research: a critical review (2024)The use of institutional theo…The International Sustainability Standards Board’s (ISSB) past, present, and future: critical reflections and a research agenda (2024)The International Sustainabil…What you see is what you get? Building confidence in ESG disclosures for sustainable finance through external assurance (2023)What you see is what you get?…Non-financial information assurance: a review of the literature and directions for future research (2023)Non-financial information ass…Modern slavery and the accounting profession (2023)Modern slavery and the accoun…Key aspects of sustainability reporting quality and the future of GRI (2023)Key aspects of sustainability…Does circular economy knowledge matter in sustainable service provision? A moderation analysis (2022)Does circular economy knowled…Global shift towards stakeholder-oriented corporate governance? Evidence from the scholarly literature and future research opportunities (2021)Global shift towards stakehol…Corporate social reporting and assurance: The state of the art (2021)Corporate social reporting an…An empirical study of sustainability reporting assurance: current trends and new insights (2021)An empirical study of sustain…The limits of environmental accounting disclosure: enforcement of regulations, standards and interpretative strategies (2020)The limits of environmental a…Research on extended external reporting assurance: Trends, themes, and opportunities (2020)Research on extended external…Empirical analysis of the effect of the joint provision of audit and sustainability assurance services on assurance quality (2020)Empirical analysis of the eff…Are mandatory non‐financial disclosures credible? Evidence from Italian listed companies (2020)Are mandatory non‐financial d…An international investigation on assurance of integrated reports: Institutions, assurance quality, and assurers (2020)An international investigatio…Stakeholder Engagement in Sustainability Reporting: Evidence of Reputation Risk Management in Large Australian Companies (2019)Stakeholder Engagement in Sus…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)Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis (2007)Stakeholder Theory: The State of the Art (2010)The Circular Economy: An Interdisciplinary Exploration of the Concept and Application in a Global Context (2015)The Discovery of Grounded Theory: Strategies for Qualitative Research. (1968)Case Study Research: Design and Methods (1984)The Practice of Social Research (1989)A method of analysing interview transcripts in qualitative research (1991)The Reification of Absorptive Capacity: A Critical Review and Rejuvenation of the Construct (2006)How to plan and perform a qualitative study using content analysis (2016)Coefficient Alpha and the Internal Structure of Tests (1951)A Paradigm for Developing Better Measures of Marketing Constructs (1979)What is coefficient alpha? An examination of theory and applications. (1993)The C-OAR-SE procedure for scale development in marketing (2002)How destination image and evaluative factors affect behavioral intentions? (2006)How Reliable are Measurement Scales? 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(1984)Inter-Coder Agreement for Computational Linguistics (2008)Computing Inter-Rater Reliability for Observational Data: An Overview and Tutorial (2012)Intercoder Reliability in Qualitative Research: Debates and Practical Guidelines (2020)The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields (1983)Naturalistic inquiry (1985)Qualitative Data Analysis: An Expanded Sourcebook (1994)Theory Building From Cases: Opportunities And Challenges (2007)Managing the Rivalry of Competing Institutional Logics (2009)Inside the Hybrid Organization: Selective Coupling as a Response to Competing Institutional Logics (2012)The Nature of the Firm (1937)An Evolutionary Theory of Economic Change. (1983)“Let's Argue!”: Communicative Action in World Politics (2000)How Ideas Spread: Whose Norms Matter? Norm Localization and Institutional Change in Asian Regionalism (2004)The iron cage revisited institutional isomorphism and collective rationality in organizational fields (2004)Discursive Institutionalism: The Explanatory Power of Ideas and Discourse (2008)Approaching adulthood: the maturing of institutional theory (2008)The Institution-Based View as a Third Leg for a Strategy Tripod. (2009)From Smoke and Mirrors to Walking the Talk: Decoupling in the Contemporary World (2012)Assessing Social Presence In Asynchronous Text-based Computer Conferencing (1999)Reducing Confusion about Grounded Theory and Qualitative Content Analysis: Similarities and Differences (2014)How Many Ways Can We Define Online Learning? A Systematic Literature Review of Definitions of Online Learning (1988-2018) (2019)Qualitative Content Analysis: Theoretical Background and Procedures (2014)A hands-on guide to doing content analysis (2017)
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References

  • 2006Qualitative research: Methods in the social sciences12,365 cited
  • 1998International Norm Dynamics and Political Change8,285 cited
  • 2000Qualitative Research Methods for the Social Sciences5,508 cited
  • 2007Answering the Call for a Standard Reliability Measure for Coding Data4,219 cited
  • 1995Corporate social and environmental reporting3,320 cited
  • 1994A Meta-Analysis of Cronbach's Coefficient Alpha3,020 cited
  • 2008Institutions and Organizations: Ideas and Interests2,943 cited
  • 2006Institutional Entrepreneurship In Mature Fields: The Big Five Accounting Firms2,182 cited
  • 2006The role of environmental disclosures as tools of legitimacy: A research note2,030 cited
  • 1999Rethinking validity and reliability in content analysis1,662 cited
  • 2009Assurance on Sustainability Reports: An International Comparison1,527 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
  • 2012W(h)ither Ecology? The Triple Bottom Line, the Global Reporting Initiative, and Corporate Sustainability Reporting1,193 cited
  • 2006Why Do Firms Imitate Each Other?1,172 cited
  • 2004

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A methodology for analysing and evaluating narratives in annual reports: a comprehensive descriptive profile and metrics for disclosure quality attributes
1,025 cited
  • 2013Sustainability reports as simulacra? A counter-account of A and A+ GRI reports831 cited
  • Cited by

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    • 2020Are mandatory non‐financial disclosures credible? Evidence from Italian listed companies69 cited
    • 2020The limits of environmental accounting disclosure: enforcement of regulations, standards and interpretative strategies68 cited
    • 2024The International Sustainability Standards Board’s (ISSB) past, present, and future: critical reflections and a research agenda64 cited
    • 2020Research on extended external reporting assurance: Trends, themes, and opportunities62 cited
    • 2023Key aspects of sustainability reporting quality and the future of GRI62 cited
    • 2020Empirical analysis of the effect of the joint provision of audit and sustainability assurance services on assurance quality57 cited
    • 2023Non-financial information assurance: a review of the literature and directions for future research57 cited
    • 2021Corporate social reporting and assurance: The state of the art57 cited
    • 2023What you see is what you get? Building confidence in ESG disclosures for sustainable finance through external assurance54 cited
    • 2019Stakeholder Engagement in Sustainability Reporting: Evidence of Reputation Risk Management in Large Australian Companies50 cited
    • 2021Global shift towards stakeholder-oriented corporate governance? Evidence from the scholarly literature and future research opportunities38 cited
    • 2023Modern slavery and the accounting profession34 cited
    • 2020An international investigation on assurance of integrated reports: Institutions, assurance quality, and assurers34 cited