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An institutional theory perspective on non-financial reporting
16 references·5 citing·47 second hopsampled
An institutional theory perspective on non-financial reporting (2018)An institutional theory perspective on no…Corporate Governance and Performance in Socially Responsible Corporations: New Empirical Insights from a Neo‐Institutional Framework (2013)Corporate Governance and Perf…Corporate Governance and Corporate Social Responsibility Disclosure: Evidence from the US Banking Sector (2013)Corporate Governance and Corp…What drives corporate social performance? The role of nation-level institutions (2012)What drives corporate social …Scrutiny, Norms, and Selective Disclosure: A Global Study of Greenwashing (2011)Scrutiny, Norms, and Selectiv…The effect of corporate governance on sustainability disclosure (2010)The effect of corporate gover…Sustainability accounting and reporting: fad or trend? (2010)Sustainability accounting and…The qualitative content analysis process (2008)The qualitative content analy…Determinants of Corporate Social Responsibility Disclosure Ratings by Spanish Listed Firms (2008)Determinants of Corporate Soc…GRI and the camouflaging of corporate unsustainability (2006)GRI and the camouflaging of c…Corporate Social Responsibility, Public Policy, and NGO Activism in Europe and the United States: An Institutional‐Stakeholder Perspective (2006)Corporate Social Responsibili…Environmental disclosure quality in large German companies: Economic incentives, public pressures or institutional conditions? (2005)Environmental disclosure qual…The iron cage revisited institutional isomorphism and collective rationality in organizational fields (2004)The iron cage revisited insti…Introduction (2002)IntroductionSocial and Environmental Disclosure and Corporate Characteristics: A Research Note and Extension (2001)Social and Environmental Disc…The public disclosure of environmental performance information—a dual test of media agenda setting theory and legitimacy theory (1998)The public disclosure of envi…Corporate social and environmental reporting (1995)Corporate social and environm…Intellectual capital and human dynamic capabilities in decarbonization processes for net-zero business models: an in-depth examination through a systematic literature review (2024)Intellectual capital and huma…BOD characteristics and their impact on the link between ESG disclosure and integrated reporting disclosure quality: a study of Egyptian non-financial firms (2024)BOD characteristics and their…Sustainability accounting (2021)Sustainability accountingAssessing the Effects of Directive 2014/95/EU on Nonfinancial Information Reporting: Evidence from Italian and Spanish Listed Companies (2021)Assessing the Effects of Dire…Sustainability Information in Annual Reports of Companies Domiciled in the Czech Republic and the Slovak Republic (2019)Sustainability Information in…Sociological Paradigms and Organizational Analysis. 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References

  • 2004The iron cage revisited institutional isomorphism and collective rationality in organizational fields25,805 cited
  • 2008The qualitative content analysis process22,573 cited
  • 2002Introduction3,817 cited
  • 1995Corporate social and environmental reporting3,320 cited
  • 2012What drives corporate social performance? The role of nation-level institutions1,709 cited
  • 2011Scrutiny, Norms, and Selective Disclosure: A Global Study of Greenwashing1,672 cited
  • 2008Determinants of Corporate Social Responsibility Disclosure Ratings by Spanish Listed Firms1,337 cited
  • 1998The public disclosure of environmental performance information—a dual test of media agenda setting theory and legitimacy theory1,219 cited
  • 2006Corporate Social Responsibility, Public Policy, and NGO Activism in Europe and the United States: An Institutional‐Stakeholder Perspective1,168 cited
  • 2010The effect of corporate governance on sustainability disclosure1,087 cited
  • 2013Corporate Governance and Corporate Social Responsibility Disclosure: Evidence from the US Banking Sector1,083 cited
  • 2005Environmental disclosure quality in large German companies: Economic incentives, public pressures or institutional conditions?1,009 cited
  • 2001Social and Environmental Disclosure and Corporate Characteristics: A Research Note and Extension843 cited
  • 2010

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Sustainability accounting and reporting: fad or trend?
774 cited
  • 2013Corporate Governance and Performance in Socially Responsible Corporations: New Empirical Insights from a Neo‐Institutional Framework683 cited
  • 2006GRI and the camouflaging of corporate unsustainability631 cited
  • Cited by

    • 2024BOD characteristics and their impact on the link between ESG disclosure and integrated reporting disclosure quality: a study of Egyptian non-financial firms34 cited
    • 2024Intellectual capital and human dynamic capabilities in decarbonization processes for net-zero business models: an in-depth examination through a systematic literature review32 cited
    • 2021Assessing the Effects of Directive 2014/95/EU on Nonfinancial Information Reporting: Evidence from Italian and Spanish Listed Companies31 cited
    • 2019Sustainability Information in Annual Reports of Companies Domiciled in the Czech Republic and the Slovak Republic28 cited
    • 2021Sustainability accounting16 cited