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The Impact of the CSRD and the ESRS on Non-Financial Disclosure
16 references·0 citing·51 second hop
The Impact of the CSRD and the ESRS on Non-Financial Disclosure (2024)The Impact of the CSRD and the ESRS on No…Non-financial reporting research and practice: Lessons from the last decade (2022)Non-financial reporting resea…Do ESG reporting guidelines and verifications enhance firms' information disclosure? 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References

  • 1995Managing Legitimacy: Strategic and Institutional Approaches19,858 cited
  • 2002Becoming a Self-Regulated Learner: An Overview7,541 cited
  • 1983Discretionary disclosure3,477 cited
  • 1992Determinants of corporate social responsibility disclosure: An application of stakeholder theory2,324 cited
  • 2020Strategies for mitigation of climate change: a review1,521 cited
  • 2002Environmental disclosures in the annual report1,455 cited
  • 2001A Stakeholder Approach to Strategic Management1,412 cited
  • 2005Stakeholder influence on corporate reporting: An exploration of the interaction between WWF-Australia and the Australian minerals industry635 cited
  • 2021Flexibility and Resilience in Corporate Decision Making: A New Sustainability-Based Risk Management System in Uncertain Times437 cited
  • 2017Corporate Social Responsibility and Stakeholder Theory: Learning From Each Other419 cited
  • 2018The expansion of non-financial reporting: an exploratory study328 cited
  • 2021Corporate contributions to the Sustainable Development Goals: An empirical analysis informed by legitimacy theory319 cited
  • 2021A Bibliometric Analysis of Sustainability and Risk Management220 cited
  • 2022Do ESG reporting guidelines and verifications enhance firms' information disclosure?211 cited

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  • 2022Non-financial reporting research and practice: Lessons from the last decade202 cited
  • 2022A commentary on the “new” institutional actors in sustainability reporting standard-setting: a European perspective130 cited
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