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Sustainability, non-financial, integrated, and value reporting (extended external reporting): a conceptual framework and an agenda for future research
16 references·2 citing·54 second hopsampled
Sustainability, non-financial, integrated, and value reporting (extended external reporting): a conceptual framework and an agenda for future research (2022)Sustainability, non-financial, integrated…The Process Model of Corporate Social Responsibility (CSR) Communication: CSR Communication and its Relationship with Consumers’ CSR Knowledge, Trust, and Corporate Reputation Perception (2017)The Process Model of Corporat…The effect of mandatory CSR disclosure on firm profitability and social externalities: Evidence from China (2017)The effect of mandatory CSR d…The economic consequences associated with integrated report quality: Capital market and real effects (2017)The economic consequences ass…Saying more with less? Disclosure conciseness, completeness and balance in Integrated Reports (2017)Saying more with less? Disclo…Revisiting carbon disclosure and performance: Legitimacy and management views (2017)Revisiting carbon disclosure …What are the drivers of sustainability reporting? A systematic review (2016)What are the drivers of susta…The relationship between sustainability performance and sustainability disclosure – Reconciling voluntary disclosure theory and legitimacy theory (2016)The relationship between sust…Organized hypocrisy, organizational façades, and sustainability reporting (2015)Organized hypocrisy, organiza…CSR disclosure: the more things change…? (2015)CSR disclosure: the more thin…Corporate Accountability Reporting and High-Profile Misconduct (2015)Corporate Accountability Repo…Are CSR Disclosures Value Relevant? Cross-Country Evidence (2015)Are CSR Disclosures Value Rel…Corporate social responsibility disclosure and the cost of equity capital: The roles of stakeholder orientation and financial transparency (2014)Corporate social responsibili…Determinants of sustainability reporting: a review of results, trends, theory, and opportunities in an expanding field of research (2013)Determinants of sustainabilit…Examining the Antecedents and Consequences of Corporate Reputation: A Customer Perspective (2008)Examining the Antecedents and…A review of determinant factors of environmental proactivity (2006)A review of determinant facto…Not So Different After All: A Cross-Discipline View Of Trust (1998)Not So Different After All: A…Managerial conception of integrating sustainability into management control systems: evidence from Sri Lankan manufacturing companies (2023)Managerial conception of inte…Driving financial results is not the only priority! An exploration of the future role of chief financial officer: a grounded theory approach (2023)Driving financial results is …Evaluating Structural Equation Models with Unobservable Variables and Measurement Error (1981)On the Evaluation of Structural Equation Models (1988)Common method biases in behavioral research: A critical review of the literature and recommended remedies. 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(2001)Developing and Validating Trust Measures for e-Commerce: An Integrative Typology (2002)Trust and TAM in Online Shopping: An Integrated Model1 (2003)A Cognitive Model of the Antecedents and Consequences of Satisfaction Decisions (1980)The Commitment-Trust Theory of Relationship Marketing (1994)Between Facts and Norms (1996)Sustainable development and corporate governance in the financial system: Are environmentally friendly banks less risky? (2018)The Materiality Assessment and Stakeholder Engagement: A Content Analysis of Sustainability Reports (2019)Effects of greenwashing on financial performance: Moderation through local environmental regulation and media coverage (2022)The Problem of Social Cost (1960)The Social Responsibility of Business Is to Increase Its Profits (2007)Why would corporations behave in socially responsible ways? an institutional theory of corporate social responsibility (2007)State-owned enterprises in China: A review of 40 years of research and practice (2020)ESG: Research Progress and Future Prospects (2021)Environmental, Social, and Governance (ESG) disclosure: A literature review (2022)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Asset pricing and the bid-ask spread (1986)A Simple Model of Capital Market Equilibrium with Incomplete Information (1987)The expansion of non-financial reporting: an exploratory study (2018)Board characteristics and integrated reporting quality: an agency theory perspective (2019)The Effects of Mandatory ESG Disclosure Around the World (2024)Managing Legitimacy: Strategic and Institutional Approaches (1995)Cannibals with forks: the triple bottom line of 21st century business (1999)Does corporate environmental responsibility engagement affect firm value? The mediating role of corporate innovation (2019)Green credit policy and corporate access to bank loans in China: The role of environmental disclosure and green innovation (2021)
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References

  • 1998Not So Different After All: A Cross-Discipline View Of Trust10,264 cited
  • 2013Determinants of sustainability reporting: a review of results, trends, theory, and opportunities in an expanding field of research1,771 cited
  • 2017The effect of mandatory CSR disclosure on firm profitability and social externalities: Evidence from China1,454 cited
  • 2015Organized hypocrisy, organizational façades, and sustainability reporting1,060 cited
  • 2006A review of determinant factors of environmental proactivity850 cited
  • 2014Corporate social responsibility disclosure and the cost of equity capital: The roles of stakeholder orientation and financial transparency813 cited
  • 2016The relationship between sustainability performance and sustainability disclosure – Reconciling voluntary disclosure theory and legitimacy theory698 cited
  • 2008Examining the Antecedents and Consequences of Corporate Reputation: A Customer Perspective619 cited
  • 2017The economic consequences associated with integrated report quality: Capital market and real effects602 cited
  • 2017The Process Model of Corporate Social Responsibility (CSR) Communication: CSR Communication and its Relationship with Consumers’ CSR Knowledge, Trust, and Corporate Reputation Perception519 cited
  • 2015Are CSR Disclosures Value Relevant? Cross-Country Evidence490 cited
  • 2017Saying more with less? Disclosure conciseness, completeness and balance in Integrated Reports455 cited
  • 2016What are the drivers of sustainability reporting? A systematic review

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441 cited
  • 2015CSR disclosure: the more things change…?413 cited
  • 2015Corporate Accountability Reporting and High-Profile Misconduct384 cited
  • 2017Revisiting carbon disclosure and performance: Legitimacy and management views369 cited
  • Cited by

    • 2023Managerial conception of integrating sustainability into management control systems: evidence from Sri Lankan manufacturing companies15 cited
    • 2023Driving financial results is not the only priority! An exploration of the future role of chief financial officer: a grounded theory approach13 cited