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Integrated Reporting and Value Relevance in the Energy Sector: The Case of European Listed Firms
16 references·4 citing·53 second hop
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(2017)Does Integrated Reporting Mat…Time Series and Panel Data Econometrics (2015)Time Series and Panel Data Ec…The association between integrated reporting and firm valuation (2015)The association between integ…Environmental and social disclosures: Link with corporate financial performance (2014)Environmental and social disc…Modeling Dynamics in Time-Series–Cross-Section Political Economy Data (2011)Modeling Dynamics in Time-Ser…Determinants of Traditional Sustainability Reporting Versus Integrated Reporting. An Institutionalist Approach (2011)Determinants of Traditional S…International business, corporate responsibility and sustainable development (2010)International business, corpo…The revisited contribution of environmental reporting to investors' valuation of a firm's earnings: An international perspective (2006)The revisited contribution of…The value relevance of environmental performance (2005)The value relevance of enviro…Corporate Social and Financial Performance: A Meta-Analysis (2003)Corporate Social and Financia…Does the Market Value Environmental Performance? (2001)Does the Market Value Environ…Estimation and Market Valuation of Environmental Liabilities Relating to Superfund Sites (1994)Estimation and Market Valuati…Panel data from time series of cross-sections (1985)Panel data from time series o…ESG Strategy and Tax Avoidance: Insights from a Meta-Regression Analysis (2025)ESG Strategy and Tax Avoidanc…ESG Scores as Indicators of Green Business Strategies and Their Impact on Financial Performance in Tourism Services: Evidence from Worldwide Listed Firms (2025)ESG Scores as Indicators of G…The Strategic Impact of Service Quality and Environmental Sustainability on Financial Performance: A Case Study of 5-Star Hotels in Athens (2024)The Strategic Impact of Servi…ESG in Business Research: A Bibliometric Analysis (2024)ESG in Business Research: A B…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields (1983)Economic Action and Social Structure: The Problem of Embeddedness (1985)Defining and Measuring Corporate Sustainability (2014)Integrated Reporting and internal mechanisms of change (2014)Business contribution to the Sustainable Development Agenda: Organizational factors related to early adoption of SDG reporting (2019)A Natural-Resource-Based View of the Firm (1995)A RESOURCE-BASED PERSPECTIVE ON CORPORATE ENVIRONMENTAL PERFORMANCE AND PROFITABILITY. 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AN EMPIRICAL EXAMINATION OF THE RELATIONSHIP BETWEEN EMISSION REDUCTION AND FIRM PERFORMANCE (1996)Corporate Incentives to Disclose Carbon Information: Evidence from the CDP Global 500 Report (2012)Environmental disclosure quality: Evidence on environmental performance, corporate governance and value relevance (2012)The impact of sustainability (environmental, social, and governance) disclosure and board diversity on firm value: The moderating role of industry sensitivity (2019)Co-Integration and Error Correction: Representation, Estimation, and Testing (1987)Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations (1991)Testing for unit roots in heterogeneous panels (2003)Niche Party Success and Mainstream Party Policy Shifts – How Green and Radical Right Parties Differ in Their Impact (2014)Innovation for sustainability: The impact of R&D spending on CO2 emissions (2017)Policy Preferences and Policy Change: Dynamic Responsiveness in the American States, 1936–2014 (2017)Misery Loves Companies: Rethinking Social Initiatives by Business (2003)Firm resources and sustained competitive advantage (2004)The iron cage revisited institutional isomorphism and collective rationality in organizational fields (2004)Why would corporations behave in socially responsible ways? an institutional theory of corporate social responsibility (2007)ESG and financial performance: aggregated evidence from more than 2000 empirical studies (2015)Corporate Social Responsibility (1999)Strategy and society: the link between competitive advantage and corporate social responsibility (2007)An institution-based view of international business strategy: a focus on emerging economies (2008)Sustainability Reporting and Assurance: A Historical Analysis on a World-Wide Phenomenon (2013)How global is international CSR research? 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References

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  • 2001Does the Market Value Environmental Performance?1,403 cited
  • 2014Environmental and social disclosures: Link with corporate financial performance884 cited
  • 2011Modeling Dynamics in Time-Series–Cross-Section Political Economy Data825 cited
  • 2010International business, corporate responsibility and sustainable development710 cited
  • 2015Time Series and Panel Data Econometrics699 cited
  • 2011Determinants of Traditional Sustainability Reporting Versus Integrated Reporting. An Institutionalist Approach583 cited
  • 2021Environmental, social and governance performance and financial risk: Moderating role of ESG controversies and board gender diversity565 cited
  • 2005The value relevance of environmental performance520 cited
  • 2017Does Integrated Reporting Matter to the Capital Market?502 cited
  • 2015The association between integrated reporting and firm valuation450 cited
  • 2021ESG did not immunize stocks during the COVID‐19 crisis, but investments in intangible assets did444 cited
  • 1994Estimation and Market Valuation of Environmental Liabilities Relating to Superfund Sites387 cited

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2006
The revisited contribution of environmental reporting to investors' valuation of a firm's earnings: An international perspective
354 cited
  • 2018Renewable Energy and Economic Growth: Evidence from European Countries348 cited
  • Cited by

    • 2024ESG in Business Research: A Bibliometric Analysis32 cited
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    • 2025ESG Strategy and Tax Avoidance: Insights from a Meta-Regression Analysis20 cited
    • 2024The Strategic Impact of Service Quality and Environmental Sustainability on Financial Performance: A Case Study of 5-Star Hotels in Athens20 cited