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The revision of nonfinancial reporting directive: A critical lens on the comparability principle
16 references·16 citing·54 second hopsampled
The revision of nonfinancial reporting directive: A critical lens on the comparability principle (2020)The revision of nonfinancial reporting di…Greenwashing in environmental, social and governance disclosures (2020)Greenwashing in environmental…Corporate governance and board of directors: The effect of a board composition on firm sustainability performance (2019)Corporate governance and boar…Board structure and environmental, social, and governance disclosure in Latin America (2018)Board structure and environme…Addressing the SDGs in sustainability reports: The relationship with institutional factors (2018)Addressing the SDGs in sustai…Organized hypocrisy, organizational façades, and sustainability reporting (2015)Organized hypocrisy, organiza…Board Composition and Corporate Social Responsibility: The Role of Diversity, Gender, Strategy and Decision Making (2015)Board Composition and Corpora…The Influence of Governance Structure and Strategic Corporate Social Responsibility Toward Sustainability Reporting Quality (2013)The Influence of Governance S…Sustainability reports as simulacra? A counter-account of A and A+ GRI reports (2013)Sustainability reports as sim…Determinants of sustainability reporting: a review of results, trends, theory, and opportunities in an expanding field of research (2013)Determinants of sustainabilit…The Role of the Board in the Dissemination of Integrated Corporate Social Reporting (2012)The Role of the Board in the …Corporate governance in banking: The role of the board of directors (2008)Corporate governance in banki…Corporate Governance and Corporate Social Responsibility Synergies and Interrelationships (2008)Corporate Governance and Corp…How corporate social responsibility is defined: an analysis of 37 definitions (2006)How corporate social responsi…Methodological issues ‐ Reflections on quantification in corporate social reporting content analysis (2000)Methodological issues ‐ Refle…Exploring the reliability of social and environmental disclosures content analysis (1999)Exploring the reliability of …CEO duality and organizational performance: A longitudinal analysis (1991)CEO duality and organizationa…Ready for Change After the Omnibus Package? Early Compliance With the European Sustainability Reporting Standards and Its Key Determinants in the New Regulatory Era (2025)Ready for Change After the Om…The impact of ESG performance, reporting framework, and reporting assurance on the tone of ESG disclosures: Evidence from Chinese listed firms (2024)The impact of ESG performance…Regulating Sustainability Reporting in Europe: De Jure Harmonisation or De Facto Standardisation? (2024)Regulating Sustainability Rep…Environmental, social, and governance reporting in family firms: The critical role of CEO attributes (2024)Environmental, social, and go…Voluntary sustainability reporting assurance in the European Union before the advent of the corporate sustainability reporting directive: The country and firm‐level impact of Sustainable Development Goals (2023)Voluntary sustainability repo…The institutionalisation of social and environmental accounting practices in Europe (2023)The institutionalisation of s…The Determinants of TCFD Reporting: A Focus on the Italian Context (2023)The Determinants of TCFD Repo…Reporting on Sustainable Development Goals in the European Union: what drives companies’ decisions? (2022)Reporting on Sustainable Deve…Does sustainable board governance drive corporate social responsibility? A structured literature review on European archival research (2022)Does sustainable board govern…The stakeholder engagement in the European banks: Regulation versus governance. What changes after the NF directive? (2021)The stakeholder engagement in…Sustainable Development Goals and healthy foods: perspective from the food system (2021)Sustainable Development Goals…Non-financial key performance indicators: what determines the differences in the quality and quantity of the disclosures? (2021)Non-financial key performance…Non-Financial Disclosure and Corporate Financial Performance Under Directive 2014/95/EU: Evidence from Italian Listed Companies (2021)Non-Financial Disclosure and …Integrated reporting quality and cost of debt financing (2021)Integrated reporting quality …Disclosure Dynamics and Non-Financial Reporting Analysis. The Case of Romanian Listed Companies (2021)Disclosure Dynamics and Non-F…A Text-Mining Analysis on the Review of the Non-Financial Reporting Directive: Bringing Value Creation for Stakeholders into Accounting (2021)A Text-Mining Analysis on the…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)A Three-Dimensional Conceptual Model of Corporate Performance (1979)Women in the boardroom and their impact on governance and performance☆ (2009)Women on Boards of Directors and Corporate Social Performance: A Meta‐Analysis (2016)Comprehensive Board Diversity and Quality of Corporate Social Responsibility Disclosure: Evidence from an Emerging Market (2017)Board Diversity and Corporate Social Responsibility: Empirical Evidence from France (2020)The Social Construction of Reality: A Treatise in the Sociology of Knowledge. 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References

  • 2006How corporate social responsibility is defined: an analysis of 37 definitions4,092 cited
  • 2013Determinants of sustainability reporting: a review of results, trends, theory, and opportunities in an expanding field of research1,771 cited
  • 1999Exploring the reliability of social and environmental disclosures content analysis1,425 cited
  • 1991CEO duality and organizational performance: A longitudinal analysis1,251 cited
  • 2020Greenwashing in environmental, social and governance disclosures1,138 cited
  • 2008Corporate governance in banking: The role of the board of directors1,102 cited
  • 2015Board Composition and Corporate Social Responsibility: The Role of Diversity, Gender, Strategy and Decision Making1,099 cited
  • 2015Organized hypocrisy, organizational façades, and sustainability reporting1,060 cited
  • 2000Methodological issues ‐ Reflections on quantification in corporate social reporting content analysis938 cited
  • 2013Sustainability reports as simulacra? A counter-account of A and A+ GRI reports831 cited
  • 2008Corporate Governance and Corporate Social Responsibility Synergies and Interrelationships803 cited
  • 2019Corporate governance and board of directors: The effect of a board composition on firm sustainability performance747 cited
  • 2013The Influence of Governance Structure and Strategic Corporate Social Responsibility Toward Sustainability Reporting Quality745 cited

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  • 2012The Role of the Board in the Dissemination of Integrated Corporate Social Reporting728 cited
  • 2018Board structure and environmental, social, and governance disclosure in Latin America692 cited
  • 2018Addressing the SDGs in sustainability reports: The relationship with institutional factors676 cited
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    • 2021Non-Financial Disclosure and Corporate Financial Performance Under Directive 2014/95/EU: Evidence from Italian Listed Companies85 cited
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    • 2025Ready for Change After the Omnibus Package? Early Compliance With the European Sustainability Reporting Standards and Its Key Determinants in the New Regulatory Era72 cited
    • 2021Non-financial key performance indicators: what determines the differences in the quality and quantity of the disclosures?67 cited
    • 2022Does sustainable board governance drive corporate social responsibility? A structured literature review on European archival research61 cited
    • 2023The institutionalisation of social and environmental accounting practices in Europe59 cited
    • 2023The Determinants of TCFD Reporting: A Focus on the Italian Context54 cited
    • 2021Integrated reporting quality and cost of debt financing51 cited
    • 2022Reporting on Sustainable Development Goals in the European Union: what drives companies’ decisions?48 cited
    • 2023Voluntary sustainability reporting assurance in the European Union before the advent of the corporate sustainability reporting directive: The country and firm‐level impact of Sustainable Development Goals48 cited
    • 2021Sustainable Development Goals and healthy foods: perspective from the food system45 cited
    • 2024Environmental, social, and governance reporting in family firms: The critical role of CEO attributes41 cited
    • 2021A Text-Mining Analysis on the Review of the Non-Financial Reporting Directive: Bringing Value Creation for Stakeholders into Accounting39 cited
    • 2021Disclosure Dynamics and Non-Financial Reporting Analysis. The Case of Romanian Listed Companies39 cited
    • 2024Regulating Sustainability Reporting in Europe: De Jure Harmonisation or De Facto Standardisation?38 cited
    • 2021The stakeholder engagement in the European banks: Regulation versus governance. What changes after the NF directive?36 cited