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The Sustainable Development Goals (SDGs): a rising tide lifts all boats? Global reporting implications in a post SDGs world
16 references·16 citing·42 second hopsampled
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An empirical analysis (2023)Do ESG factors improve utilit…Corporate reporting on the Sustainable Development Goals: a structured literature review and research agenda (2023)Corporate reporting on the Su…The roles of multinational enterprises in implementing the United Nations Sustainable Development Goals at the local level (2022)The roles of multinational en…Sustainable development goals and corporate reporting: An empirical investigation of the oil and gas industry (2022)Sustainable development goals…Sustainability reporting and ESG performance in the utilities sector (2022)Sustainability reporting and …Reporting on Sustainable Development Goals in the European Union: what drives companies’ decisions? 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(2022)Assessing the implementation …Partnerships from cannibals with forks: The triple bottom line of 21st‐century business (1998)Cannibals with forks: the triple bottom line of 21st century business (1999)Beyond the business case for corporate sustainability (2002)CSR reporting practices and the quality of disclosure: An empirical analysis (2014)Organized hypocrisy, organizational façades, and sustainability reporting (2015)On the shoulders of giants: undertaking a structured literature review in accounting (2016)Institutions and organizations (1995)Corporate Social and Financial Performance: A Meta-Analysis (2003)Role of Country- and Firm-Level Determinants in Environmental, Social, and Governance Disclosure (2016)Exploring institutional drivers and barriers of the circular economy: A cross-regional comparison of China, the US, and Europe (2017)Organizational Legitimacy: Social Values and Organizational Behavior (1975)THE CORPORATE SOCIAL PERFORMANCE-FINANCIAL PERFORMANCE LINK (1997)Introduction (2002)Scrutiny, Norms, and Selective Disclosure: A Global Study of Greenwashing (2011)Gender diversity, board independence, environmental committee and greenhouse gas disclosure (2014)Mandatory CSR and sustainability reporting: economic analysis and literature review (2021)The value of corporate accounting reports: Arguments for a political economy of accounting (1984)Accounting in its social context: Towards a history of value added in the United Kingdom (1985)An examination of the corporate social and environmental disclosures of BHP from 1983‐1997 (2002)Environmental disclosures in the annual report (2002)The Roles of Accounting in Organizations and Society (2005)Determinants of Corporate Social Responsibility Disclosure Ratings by Spanish Listed Firms (2008)Investing in development : a practical plan to achieve the Millennium Development Goals (2005)Healthy life expectancy for 187 countries, 1990–2010: a systematic analysis for the Global Burden Disease Study 2010 (2012)Global governance by goal-setting: the novel approach of the UN Sustainable Development Goals (2017)Sustainable Development Goals and sustainability teaching at universities: Falling behind or getting ahead of the pack? (2019)A Three-Dimensional Conceptual Model of Corporate Performance (1979)Motivation and Personality (1997)How corporate social responsibility is defined: an analysis of 37 definitions (2006)“Implicit” and “Explicit” CSR: A Conceptual Framework for a Comparative Understanding of Corporate Social Responsibility (2008)Strategic management a stakeholder approach (2010)Conceptualizing the circular economy: An analysis of 114 definitions (2017)Institutionalized Organizations: Formal Structure as Myth and Ceremony (1977)Toward a Theory of Stakeholder Identification and Salience: Defining the Principle of who and What Really Counts (1997)WHY COMPANIES GO GREEN: A MODEL OF ECOLOGICAL RESPONSIVENESS. (2000)The iron cage revisited institutional isomorphism and collective rationality in organizational fields (2004)Modes of Network Governance: Structure, Management, and Effectiveness (2007)Joint ventures: Theoretical and empirical perspectives (1988)Knowledge flows within multinational corporations (2000)The Network Paradigm in Organizational Research: A Review and Typology (2003)A framework of sustainable supply chain management: moving toward new theory (2008)The Business Case for Corporate Social Responsibility: A Review of Concepts, Research and Practice (2010)
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References

  • 1983The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields38,372 cited
  • 1995Managing Legitimacy: Strategic and Institutional Approaches19,858 cited
  • 1983The Iron Caged Revisited : Institutional Isomorphism and Collective Rationality in Organizational Fields9,047 cited
  • 2007Strategy and society: the link between competitive advantage and corporate social responsibility7,425 cited
  • 1999Corporate Social Responsibility6,435 cited
  • 2012From Millennium Development Goals to Sustainable Development Goals2,274 cited
  • 2006The role of environmental disclosures as tools of legitimacy: A research note2,030 cited
  • 1989Corporate Social Reporting: A Rebuttal of Legitimacy Theory1,472 cited
  • 2012W(h)ither Ecology? The Triple Bottom Line, the Global Reporting Initiative, and Corporate Sustainability Reporting1,193 cited
  • 2011Corporate Social Responsibility and institutional theory: new perspectives on private governance1,132 cited
  • 2017Achieving the United Nations Sustainable Development Goals1,026 cited
  • 2016Corporate Social Responsibility in Developing Countries as an Emerging Field of Study932 cited
  • 2017Similar But Not the Same: Differentiating Corporate Sustainability from Corporate Responsibility897 cited
  • 2014Corporate social responsibility disclosure and the cost of equity capital: The roles of stakeholder orientation and financial transparency

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813 cited
  • 2006Sustainability, accountability and corporate governance: exploring multinationals' reporting practices808 cited
  • 2016The Private Sector and the SDGs: The Need to Move Beyond ‘Business as Usual’740 cited
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    • 2022Sustainable development goals and corporate reporting: An empirical investigation of the oil and gas industry74 cited
    • 2022Determinant Factors of SDG Disclosure in the University Context67 cited
    • 2023Mapping sustainability practices in the healthcare sector: A systematic literature review and future research agenda65 cited
    • 2023Do ESG factors improve utilities corporate efficiency and reduce the risk perceived by credit lending institutions? An empirical analysis63 cited
    • 2023Evaluation of non-financial information and its contribution to advancing the sustainable development goals within the Spanish banking sector60 cited
    • 2023Investigating how board gender diversity affects environmental, social and governance performance: Evidence from the utilities sector58 cited
    • 2023Corporate reporting on the Sustainable Development Goals: a structured literature review and research agenda58 cited
    • 2023On influencing factors for Sustainable Development goal prioritisation in the automotive industry53 cited
    • 2023Imitation is the sincerest form of institutionalization: Understanding the effects of imitation and competitive pressures on the reporting of sustainable development goals in an international context52 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
    • 2022The roles of multinational enterprises in implementing the United Nations Sustainable Development Goals at the local level46 cited
    • 2024Restoring trust in sustainability reporting: the enabling role of the external assurance45 cited