SZodixStudyAcademic Library
ShelvesOpen access
Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated
Regulating Sustainability Reporting in Europe: De Jure Harmonisation or De Facto Standardisation?
16 references·0 citing·45 second hop
Regulating Sustainability Reporting in Europe: De Jure Harmonisation or De Facto Standardisation? (2024)Regulating Sustainability Reporting in Eu…An Overview of Corporate Sustainability Reporting Legislation in the European Union (2024)An Overview of Corporate Sust…Why is Corporate Virtue in the Eye of The Beholder? The Case of ESG Ratings (2021)Why is Corporate Virtue in th…Enhancing environmental information transparency through corporate social responsibility reporting regulation (2021)Enhancing environmental infor…The determinants of business contribution to the 2030 Agenda: Introducing the SDG Reporting Score (2020)The determinants of business …Shifting the focus of sustainability accounting from impacts to risks and dependencies: researching the transformative potential of TCFD reporting (2020)Shifting the focus of sustain…Do institutional investors drive corporate transparency regarding business contribution to the sustainable development goals? (2020)Do institutional investors dr…Mandatory Non-financial Disclosure and Its Influence on CSR: An International Comparison (2019)Mandatory Non-financial Discl…Formative Perspectives on the Relation Between CSR Communication and CSR Practices: Pathways for Walking, Talking, and T(w)alking (2019)Formative Perspectives on the…Harmonising non-financial reporting regulation in Europe (2018)Harmonising non-financial rep…Corporate reporting and accounting for externalities (2018)Corporate reporting and accou…The quality of sustainability reports and impression management (2017)The quality of sustainability…The Institutionalization of Corporate Social Responsibility Reporting (2016)The Institutionalization of C…The production of normativity: A comparison of reporting regimes in Spain and the UK (2012)The production of normativity…How corporate social responsibility is defined: an analysis of 37 definitions (2006)How corporate social responsi…Comparative International Accounting (2003)Comparative International Acc…Measuring International Harmonization and Standardization (1990)Measuring International Harmo…The Social Construction of Reality: A Treatise in the Sociology of Knowledge. (1967)Toward a Theory of Stakeholder Identification and Salience: Defining the Principle of who and What Really Counts (1997)The Social Responsibility of Business Is to Increase Its Profits (2007)The Business Case for Corporate Social Responsibility: A Review of Concepts, Research and Practice (2010)The Impact of Corporate Social Responsibility on Firm Value: The Role of Customer Awareness (2013)Conceptualizing the circular economy: An analysis of 114 definitions (2017)The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields (1983)The iron cage revisited institutional isomorphism and collective rationality in organizational fields (2004)External Control of Organizations: Resource Dependence Perspective (2011)Corporate sustainability and financial performance of Chinese banks (2017)Do politically connected CEOs promote Chinese listed industrial firms’ green innovation? The mediating role of external governance environments (2020)Institutional theory‐based research on corporate social responsibility: Bringing values back in (2022)The Presentation of Self in Everyday Life. (1956)Qualitative evaluation and research methods (1990)Simulacra and Simulation (1995)Does it pay to be a greenwasher or a brownwasher? (2018)Organizations' engagement with sustainable development goals: From cherry‐picking to SDG‐washing? (2021)Sustainable finance and investment: Review and research agenda (2021)Managing Legitimacy: Strategic and Institutional Approaches (1995)Nonfinancial reporting regulation and challenges in sustainability disclosure and corporate governance practices (2020)Double materiality and the shift from non-financial to European sustainability reporting: review, outlook and implications (2021)Econometric Analysis of Cross Section and Panel Data (2001)Do ESG strategies enhance bank stability during financial turmoil? Evidence from Europe (2021)Understanding the Impact of Mandatory CSR Disclosure on Green Innovation: Evidence from Chinese Listed Firms (2022)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Corporate social responsibility and access to finance (2013)Transforming Our World: The 2030 Agenda for Sustainable Development (2018)Does adoption of ISO 56002‐2019 and green innovation reporting enhance the firm sustainable development goal performance? An emerging paradigm (2021)Non-financial reporting research and practice: Lessons from the last decade (2022)Which institutional investors drive corporate sustainability? A systematic literature review (2022)Content Analysis: An Introduction to its Methodology. (1984)Improving companies' impacts on sustainable development: A nexus approach to the SDGS (2021)Epistemic Cultures (1999)The Drivers of Greenwashing (2011)Environmental, Social, and Governance (ESG) disclosure: A literature review (2022)Stock price reactions to ESG news: the role of ESG ratings and disagreement (2022)The Effects of Mandatory ESG Disclosure Around the World (2024)Discretionary disclosure (1983)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Consequences of sustainability reporting mandates: evidence from the EU taxonomy regulation (2024)Double Materiality Disclosure as an Emerging Practice: The Assessment Process, Impacts, Risks, and Opportunities (2024)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)Firm‐level Disclosures and the Relative Roles of Culture and Legal Origin (2003)Earnings management under German GAAP versus IFRS (2005)Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption? (2015)
this work references cited by second hop

References

  • 2006How corporate social responsibility is defined: an analysis of 37 definitions4,092 cited
  • 2021Why is Corporate Virtue in the Eye of The Beholder? The Case of ESG Ratings1,571 cited
  • 2003Comparative International Accounting720 cited
  • 2019Mandatory Non-financial Disclosure and Its Influence on CSR: An International Comparison436 cited
  • 2020The determinants of business contribution to the 2030 Agenda: Introducing the SDG Reporting Score430 cited
  • 2017The quality of sustainability reports and impression management428 cited
  • 2024An Overview of Corporate Sustainability Reporting Legislation in the European Union309 cited
  • 2018Harmonising non-financial reporting regulation in Europe295 cited
  • 2016The Institutionalization of Corporate Social Responsibility Reporting289 cited
  • 2020Do institutional investors drive corporate transparency regarding business contribution to the sustainable development goals?285 cited
  • 2012The production of normativity: A comparison of reporting regimes in Spain and the UK267 cited
  • 1990Measuring International Harmonization and Standardization243 cited
  • 2020Shifting the focus of sustainability accounting from impacts to risks and dependencies: researching the transformative potential of TCFD reporting235 cited
  • 2019Formative Perspectives on the Relation Between CSR Communication and CSR Practices: Pathways for Walking, Talking, and T(w)alking

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

230 cited
  • 2021Enhancing environmental information transparency through corporate social responsibility reporting regulation229 cited
  • 2018Corporate reporting and accounting for externalities219 cited
  • Cited by

    No citing works inside the corpus for this window.