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Evaluating the quality of carbon disclosures
16 references·14 citing·31 second hop
Evaluating the quality of carbon disclosures (2019)Evaluating the quality of carbon disclosu…Determinants of sustainability reporting: a review of results, trends, theory, and opportunities in an expanding field of research (2013)Determinants of sustainabilit…Assurance on Sustainability Reports: An International Comparison (2009)Assurance on Sustainability R…The role of environmental disclosures as tools of legitimacy: A research note (2006)The role of environmental dis…The relations among environmental disclosure, environmental performance, and economic performance: a simultaneous equations approach (2003)The relations among environme…Introduction (2002)IntroductionToward a Theory of Stakeholder Identification and Salience: Defining the Principle of who and What Really Counts (1997)Toward a Theory of Stakeholde…Disclosure level and the cost of equity capital. (1997)Disclosure level and the cost…Managing Legitimacy: Strategic and Institutional Approaches (1995)Managing Legitimacy: Strategi…Green and competitive: ending the stalemate (1995)Green and competitive: ending…Corporate social and environmental reporting (1995)Corporate social and environm…Intra-industry environmental disclosures in response to the Alaskan oil spill: A note on legitimacy theory (1992)Intra-industry environmental …The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields (1983)The Iron Cage Revisited: Inst…Discretionary disclosure (1983)Discretionary disclosureTowards a Positive Theory of the Determination of Accounting Standards. (1978)Towards a Positive Theory of …Institutionalized Organizations: Formal Structure as Myth and Ceremony (1977)Institutionalized Organizatio…Organizational Legitimacy: Social Values and Organizational Behavior (1975)Organizational Legitimacy: So…Accounting and Accountability in the Transition to Zero‐Carbon Energy for Climate Change: A Systematic Literature Review (2025)Accounting and Accountability…The influence of disclosing product lifecycle carbon footprint information on consumer purchase intentions based on the APE model perspective: An ERP and questionnaire study (2024)The influence of disclosing p…The effect of the board of directors, audit committee, and institutional ownership on carbon disclosure quality: The moderating effect of environmental committee (2024)The effect of the board of di…The effect of board of directors attributes, environmental committee and institutional ownership on carbon disclosure quality (2024)The effect of board of direct…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…Carbon accounting and integrated reporting for net‐zero business models towards sustainable development: A systematic literature review (2024)Carbon accounting and integra…Does Green Accounting Affect Firm Value? Evidence from ASEAN Countries (2023)Does Green Accounting Affect …Accounting for Carbon Emissions—Current State of Sustainability Reporting Practice under the GHG Protocol (2023)Accounting for Carbon Emissio…What determines the quality of carbon reporting? A system‐oriented theories and corporate governance perspective (2022)What determines the quality o…Theories applied in corporate voluntary disclosure: a literature review (2022)Theories applied in corporate…Corporate social responsibility disclosure on Twitter: Signalling or greenwashing? Evidence from the UK (2022)Corporate social responsibili…Corporate incentives for obtaining higher level of carbon assurance: seeking legitimacy or improving performance? (2022)Corporate incentives for obta…The future of carbon accounting research: “we’ve pissed mother nature off, big time” (2020)The future of carbon accounti…An exploratory study on the components and quality of combined assurance in an integrated or a sustainability reporting setting (2020)An exploratory study on the c…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)Coefficient Alpha and the Internal Structure of Tests (1951)Disclosure, Liquidity, and the Cost of Capital (1991)The Cross-Section of Expected Stock Returns (1992)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The economic implications of corporate financial reporting (2005)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)The Social Construction of Reality (1967)Organizational Control: Two Functions (1975)Educational Organizations as Loosely Coupled Systems (1976)The iron cage revisited institutional isomorphism and collective rationality in organizational fields (2004)External Control of Organizations: Resource Dependence Perspective (2011)Mandatory CSR and sustainability reporting: economic analysis and literature review (2021)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Economic Action and Social Structure: The Problem of Embeddedness (1985)Corporate Social Responsibility: A Theory of the Firm Perspective (2001)Corporate Social and Financial Performance: A Meta-Analysis (2003)Size and Composition of Corporate Boards of Directors: The Organization and its Environment (1972)STRATEGIC RESPONSES TO INSTITUTIONAL PROCESSES (1991)An Empirical Evaluation of Accounting Income Numbers (1968)Job Market Signaling (1973)The financial reporting environment: Review of the recent literature (2010)WHY COMPANIES GO GREEN: A MODEL OF ECOLOGICAL RESPONSIVENESS. (2000)Misery Loves Companies: Rethinking Social Initiatives by Business (2003)Corporate Social Responsibility Theories: Mapping the Territory (2004)Modes of Network Governance: Structure, Management, and Effectiveness (2007)
this work references cited by second hop

References

  • 1983The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields38,372 cited
  • 1977Institutionalized Organizations: Formal Structure as Myth and Ceremony28,271 cited
  • 1995Managing Legitimacy: Strategic and Institutional Approaches19,858 cited
  • 1997Toward a Theory of Stakeholder Identification and Salience: Defining the Principle of who and What Really Counts9,467 cited
  • 1995Green and competitive: ending the stalemate4,209 cited
  • 1975Organizational Legitimacy: Social Values and Organizational Behavior3,895 cited
  • 2002Introduction3,817 cited
  • 1997Disclosure level and the cost of equity capital.3,577 cited
  • 1983Discretionary disclosure3,477 cited
  • 1995Corporate social and environmental reporting3,320 cited
  • 1978Towards a Positive Theory of the Determination of Accounting Standards.2,664 cited
  • 2003The relations among environmental disclosure, environmental performance, and economic performance: a simultaneous equations approach2,079 cited
  • 2006The role of environmental disclosures as tools of legitimacy: A research note2,030 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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2009
Assurance on Sustainability Reports: An International Comparison
1,527 cited
  • 1992Intra-industry environmental disclosures in response to the Alaskan oil spill: A note on legitimacy theory1,493 cited
  • Cited by

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    • 2020An exploratory study on the components and quality of combined assurance in an integrated or a sustainability reporting setting70 cited
    • 2022Corporate social responsibility disclosure on Twitter: Signalling or greenwashing? Evidence from the UK56 cited
    • 2022What determines the quality of carbon reporting? A system‐oriented theories and corporate governance perspective55 cited
    • 2025Accounting and Accountability in the Transition to Zero‐Carbon Energy for Climate Change: A Systematic Literature Review49 cited
    • 2023Accounting for Carbon Emissions—Current State of Sustainability Reporting Practice under the GHG Protocol44 cited
    • 2020The future of carbon accounting research: “we’ve pissed mother nature off, big time”37 cited
    • 2024The effect of the board of directors, audit committee, and institutional ownership on carbon disclosure quality: The moderating effect of environmental committee33 cited
    • 2023Does Green Accounting Affect Firm Value? Evidence from ASEAN Countries33 cited
    • 2022Theories applied in corporate voluntary disclosure: a literature review32 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
    • 2024The effect of board of directors attributes, environmental committee and institutional ownership on carbon disclosure quality30 cited
    • 2022Corporate incentives for obtaining higher level of carbon assurance: seeking legitimacy or improving performance?29 cited
    • 2024The influence of disclosing product lifecycle carbon footprint information on consumer purchase intentions based on the APE model perspective: An ERP and questionnaire study10 cited