메뉴 건너뛰기




Volumn 19, Issue 2, 2006, Pages 228-255

Do financial markets care about social and environmental disclosure?: Further evidence and exploration from the UK

Author keywords

Financial markets; Returns; Shares; Social accounting; United Kingdom

Indexed keywords


EID: 33645527387     PISSN: 09513574     EISSN: None     Source Type: Journal    
DOI: 10.1108/09513570610656105     Document Type: Article
Times cited : (276)

References (93)
  • 1
    • 0001242814 scopus 로고
    • Voluntary social reporting: An iso-beta portfolio analysis
    • Anderson, J. and Frankle, A. (1980), "Voluntary social reporting: an iso-beta portfolio analysis", The Accounting Review, July, pp. 467-79.
    • (1980) The Accounting Review , pp. 467-79
    • Anderson, J.1    Frankle, A.2
  • 2
    • 0001130937 scopus 로고
    • The role of accounting in ideological conflict - Lessons from the South African divestment movement
    • Arnold, P. and Hammond, T. (1994), "The role of accounting in ideological conflict - lessons from the South African divestment movement", Accounting Organizations and Society, Vol. 19 No. 2, pp. 11-126.
    • (1994) Accounting Organizations and Society , vol.19 , Issue.2 , pp. 11-126
    • Arnold, P.1    Hammond, T.2
  • 3
    • 0007636034 scopus 로고
    • The state and political theory in corporate social disclosure research: A response to Guthrie and Parker
    • Arnold, P.J. (1990), "The state and political theory in corporate social disclosure research: a response to Guthrie and Parker", Advances in Public Interest Accounting, Vol. 3 No. 2, pp. 177-81.
    • (1990) Advances in Public Interest Accounting , vol.3 , Issue.2 , pp. 177-81
    • Arnold, P.J.1
  • 6
    • 0002003778 scopus 로고
    • The impact of the disclosure of the environmental effects of organisational behaviour on the market
    • Belkaoui, A. (1976), "The impact of the disclosure of the environmental effects of organisational behaviour on the market", Financial Management, Winter, pp. 26-31.
    • (1976) Financial Management , pp. 26-31
    • Belkaoui, A.1
  • 7
    • 0004185332 scopus 로고
    • Harcourt Brace Jovanovich New York, NY
    • Belkaoui, A. (1986), Accounting Theory, Harcourt Brace Jovanovich, New York, NY.
    • (1986) Accounting Theory
    • Belkaoui, A.1
  • 8
    • 0011338946 scopus 로고
    • Difference in disclosure needs of major users of financial statements
    • Benjamin, J.J. and Stanga, K.G. (1977), "Difference in disclosure needs of major users of financial statements", Accounting and Business Research, Summer, pp. 187-92.
    • (1977) Accounting and Business Research , pp. 187-92
    • Benjamin, J.J.1    Stanga, K.G.2
  • 9
    • 0002085173 scopus 로고
    • An analysis of the role of accounting standards for enhancing corporate governance and social responsibility
    • Benston, G.J. (1982), "An analysis of the role of accounting standards for enhancing corporate governance and social responsibility", Journal of Accounting and Public Policy, Vol. 1 No. 1, pp. 5-18.
    • (1982) Journal of Accounting and Public Policy , vol.1 , Issue.1 , pp. 5-18
    • Benston, G.J.1
  • 10
    • 0346126036 scopus 로고
    • Research the information content of socially responsibility disclosure
    • Booth, P., Moores, K. and McNamara, R. (1987), "Research the information content of socially responsibility disclosure", British Accounting Review, Vol. 19 No. 1, pp. 35-51.
    • (1987) British Accounting Review , vol.19 , Issue.1 , pp. 35-51
    • Booth, P.1    Moores, K.2    McNamara, R.3
  • 13
    • 0346426976 scopus 로고    scopus 로고
    • Investor reactions to corporate environmental saints and sinners: An experimental analysis
    • Chan, C.C.C. and Milne, M.J. (1999), "Investor reactions to corporate environmental saints and sinners: an experimental analysis", Accounting and Business Research, Vol. 29 No. 4, pp. 265-79.
    • (1999) Accounting and Business Research , vol.29 , Issue.4 , pp. 265-79
    • Chan, C.C.C.1    Milne, M.J.2
  • 14
    • 84959981770 scopus 로고
    • Investor information needs: An Australian study
    • Chenall, R.H. and Juchau, R. (1977), "Investor information needs: an Australian study", Accounting and Business Research, Vol. 26, Spring, pp. 111-9.
    • (1977) Accounting and Business Research , vol.26 , pp. 111-9
    • Chenall, R.H.1    Juchau, R.2
  • 15
    • 13644276502 scopus 로고    scopus 로고
    • Are we really maximizing shareholder wealth? Or: What investors must know if we do
    • Collison, D. and Frankfurter, G. (2000), "Are we really maximizing shareholder wealth? Or: what investors must know if we do", The Journal of Investing, Vol. 9 No. 3, pp. 55-63.
    • (2000) The Journal of Investing , vol.9 , Issue.3 , pp. 55-63
    • Collison, D.1    Frankfurter, G.2
  • 16
    • 26944476493 scopus 로고    scopus 로고
    • Globalisation and its discontents: A concern about growth and globalization
    • Cooper, C., Neu, D. and Lehman, G. (2003), "Globalisation and its discontents: a concern about growth and globalization", Accounting Forum, Vol. 27 No. 4, pp. 359-64.
    • (2003) Accounting Forum , vol.27 , Issue.4 , pp. 359-64
    • Cooper, C.1    Neu, D.2    Lehman, G.3
  • 17
    • 0003299860 scopus 로고
    • A social analysis of corporate pollution disclosures: A comment
    • Cooper, D.J. (1988), "A social analysis of corporate pollution disclosures: a comment", Advances in Public Interest Accounting, Vol. 2 No. 2, pp. 179-86.
    • (1988) Advances in Public Interest Accounting , vol.2 , Issue.2 , pp. 179-86
    • Cooper, D.J.1
  • 18
    • 0030693848 scopus 로고    scopus 로고
    • Environmental proactivism and firm performance: Evidence from security analyst earnings forecasts
    • Cordeiro, J.J. and Sarkis, J. (1997), "Environmental proactivism and firm performance: evidence from security analyst earnings forecasts", Business Strategy and the Environment, Vol. 6 No. 2, pp. 104-11).
    • (1997) Business Strategy and the Environment , vol.6 , Issue.2 , pp. 104-11
    • Cordeiro, J.J.1    Sarkis, J.2
  • 19
    • 33645516331 scopus 로고    scopus 로고
    • Socially responsible investing and asset allocation
    • D'Antonio, L., Johnsen, T. and Hutton, B. (2000), "Socially responsible investing and asset allocation", The Journal of Investing, Vol. 9 No. 3, pp. 65-72.
    • (2000) The Journal of Investing , vol.9 , Issue.3 , pp. 65-72
    • D'Antonio, L.1    Johnsen, T.2    Hutton, B.3
  • 20
    • 84986173321 scopus 로고    scopus 로고
    • The legitimising effect of social and environmental disclosures: A theoretical foundation
    • Deegan, C. (2002), "The legitimising effect of social and environmental disclosures: a theoretical foundation", Accounting Auditing & Accountability Journal, Vol. 15 No. 3, pp. 282-311.
    • (2002) Accounting Auditing & Accountability Journal , vol.15 , Issue.3 , pp. 282-311
    • Deegan, C.1
  • 23
    • 0004244274 scopus 로고
    • Ernst & Ernst Cleveland, OH
    • Ernst & Ernst (1976), Social Responsibility Disclosure, Ernst & Ernst, Cleveland, OH.
    • (1976) Social Responsibility Disclosure
  • 24
    • 0011379696 scopus 로고
    • A study of the consensus of the perceived importance of disclosure of individual items in corporate annual reports
    • Firth, M. (1978), "A study of the consensus of the perceived importance of disclosure of individual items in corporate annual reports", The International Journal of Accounting Education and Research, Vol. 14 No. 1, pp. 57-70.
    • (1978) The International Journal of Accounting Education and Research , vol.14 , Issue.1 , pp. 57-70
    • Firth, M.1
  • 25
    • 84880929891 scopus 로고
    • The impact of size, stockmarket listing and auditors on voluntary disclosure in corporate annual reports
    • Firth, M. (1979), "The impact of size, stockmarket listing and auditors on voluntary disclosure in corporate annual reports", Accounting and Business Research, Autumn, pp. 273-80.
    • (1979) Accounting and Business Research , pp. 273-80
    • Firth, M.1
  • 26
    • 0009167705 scopus 로고
    • The extent of voluntary disclosure in corporate annual reports and its association with security risk measures
    • Firth, M. (1984), "The extent of voluntary disclosure in corporate annual reports and its association with security risk measures", Applied Economics, Vol. 16 No. 3, pp. 269-77.
    • (1984) Applied Economics , vol.16 , Issue.3 , pp. 269-77
    • Firth, M.1
  • 27
    • 33645502057 scopus 로고
    • The impact of the disclosure of the environmental effects of organisational behavior on the market: Comment
    • Frankle, A. and Anderson, J. (1978), "The impact of the disclosure of the environmental effects of organisational behavior on the market: comment", Financial Management, Summer, pp. 76-8.
    • (1978) Financial Management , pp. 76-8
    • Frankle, A.1    Anderson, J.2
  • 28
    • 0035709947 scopus 로고    scopus 로고
    • Socially responsible investment and corporate social and environmental reporting in the UK: An exploratory study
    • Friedman, A.L. and Miles, S. (2001), "Socially responsible investment and corporate social and environmental reporting in the UK: an exploratory study", British Accounting Review, Vol. 33 No. 4, pp. 523-48.
    • (2001) British Accounting Review , vol.33 , Issue.4 , pp. 523-48
    • Friedman, A.L.1    Miles, S.2
  • 30
    • 0001788578 scopus 로고
    • The social responsibility of business is to increase its profits
    • Friedman, M. (1970), "The social responsibility of business is to increase its profits", The New York Times Magazine, September 13, pp. 122-6.
    • (1970) The New York Times Magazine , Issue.13 , pp. 122-6
    • Friedman, M.1
  • 31
    • 0004246920 scopus 로고
    • Handyside, G. Turner, C. Transl. Verso London
    • Gorz, A. (1989) in Handyside, G. and Turner, C. Transl. (Eds), Critique of Economic Reason, Verso, London.
    • (1989) Critique of Economic Reason
    • Gorz, A.1
  • 32
    • 0842320201 scopus 로고    scopus 로고
    • Current developments and trends in social and environmental auditing, reporting and attestation: A review and comment
    • Gray, R.H. (2000), "Current developments and trends in social and environmental auditing, reporting and attestation: a review and comment", International Journal of Auditing, November, pp. 247-68.
    • (2000) International Journal of Auditing , pp. 247-68
    • Gray, R.H.1
  • 33
    • 0002123557 scopus 로고    scopus 로고
    • Environmental accounting, managerialism and sustainability: Is the planet safe in the hands of business and accounting?
    • Gray, R.H. and Bebbington, K.J. (2000), "Environmental accounting, managerialism and sustainability: is the planet safe in the hands of business and accounting?", Advances in Environmental Accounting and Management, Vol. 1 No. 1, pp. 1-44.
    • (2000) Advances in Environmental Accounting and Management , vol.1 , Issue.1 , pp. 1-44
    • Gray, R.H.1    Bebbington, K.J.2
  • 35
    • 0000777367 scopus 로고    scopus 로고
    • Social and environmental disclosure and corporate characteristics: A research note
    • Gray, R.H., Javad, M., Power, D.M. and Sinclair, C.D. (2001), "Social and environmental disclosure and corporate characteristics: a research note", Journal of Business Finance and Accounting, Vol. 28 Nos 3/4, pp. 327-56.
    • (2001) Journal of Business Finance and Accounting , vol.28 , Issue.34 , pp. 327-56
    • Gray, R.H.1    Javad, M.2    Power, D.M.3    Sinclair, C.D.4
  • 36
    • 84953586974 scopus 로고
    • Corporate social and environmental reporting: A review of the literature and a longitudinal study of UK disclosure
    • Gray, R.H., Kouhy, R. and Lavers, S. (1995a), "Corporate social and environmental reporting: a review of the literature and a longitudinal study of UK disclosure", Accounting, Auditing and Accountability Journal, Vol. 8 No. 2, pp. 47-77.
    • (1995) Accounting, Auditing and Accountability Journal , vol.8 , Issue.2 , pp. 47-77
    • Gray, R.H.1    Kouhy, R.2    Lavers, S.3
  • 37
    • 84953587002 scopus 로고
    • Constructing a research database of social and environmental reporting by UK companies: A methodological note
    • Gray, R.H., Kouhy, R. and Lavers, S. (1995b), "Constructing a research database of social and environmental reporting by UK companies: a methodological note", Accounting, Auditing and Accountability Journal, Vol. 8 No. 2, pp. 78-101.
    • (1995) Accounting, Auditing and Accountability Journal , vol.8 , Issue.2 , pp. 78-101
    • Gray, R.H.1    Kouhy, R.2    Lavers, S.3
  • 39
    • 33745016549 scopus 로고
    • Corporate social reporting: Emerging trends in accountability and the social contract
    • Gray, R.H., Owen, D.L. and Maunders, K.T. (1988), "Corporate social reporting: emerging trends in accountability and the social contract", Accounting, Auditing & Accountability Journal, Vol. 1 No. 1, pp. 6-20.
    • (1988) Accounting, Auditing & Accountability Journal , vol.1 , Issue.1 , pp. 6-20
    • Gray, R.H.1    Owen, D.L.2    Maunders, K.T.3
  • 40
    • 0003156019 scopus 로고
    • Accountability, corporate social reporting and the external social audits
    • Gray, R.H., Owen, D.L. and Maunders, K.T. (1991), "Accountability, corporate social reporting and the external social audits", Advances in Public Interest Accounting, Vol. 4 No. 1, pp. 1-21.
    • (1991) Advances in Public Interest Accounting , vol.4 , Issue.1 , pp. 1-21
    • Gray, R.H.1    Owen, D.L.2    Maunders, K.T.3
  • 41
    • 0000171195 scopus 로고    scopus 로고
    • The corporate social performance and corporate financial performance debate: Twenty-five years of incomparable research
    • Griffin, J.G. and Mahon, J.F. (1997), "The corporate social performance and corporate financial performance debate: twenty-five years of incomparable research", Business and Society, Vol. 36 No. 1, pp. 5-31.
    • (1997) Business and Society , vol.36 , Issue.1 , pp. 5-31
    • Griffin, J.G.1    Mahon, J.F.2
  • 42
    • 0031115744 scopus 로고    scopus 로고
    • Business ethics: A quantitative analysis of the impact of unethical behaviour by publicly trade corporations
    • Gunthorpe, D.L. (1997), "Business ethics: a quantitative analysis of the impact of unethical behaviour by publicly trade corporations", Journal of Business Ethics, Vol. 16 No. 5, pp. 537-43.
    • (1997) Journal of Business Ethics , vol.16 , Issue.5 , pp. 537-43
    • Gunthorpe, D.L.1
  • 45
    • 33645526425 scopus 로고
    • The implications of stock market reaction (non-reaction) for financial accounting standard setting
    • Hines, R. (1984), "The implications of stock market reaction (non-reaction) for financial accounting standard setting", Accounting and Business Research, Vol. 15 No. 57, pp. 3-14.
    • (1984) Accounting and Business Research , vol.15 , Issue.57 , pp. 3-14
    • Hines, R.1
  • 46
    • 0034336790 scopus 로고    scopus 로고
    • The value relevance of non-financial measures of air pollution in the electric utility industry
    • Hughes, K.E. (2000), "The value relevance of non-financial measures of air pollution in the electric utility industry", The Accounting Review, Vol. 75 No. 2, pp. 209-28.
    • (2000) The Accounting Review , vol.75 , Issue.2 , pp. 209-28
    • Hughes, K.E.1
  • 47
    • 84992905964 scopus 로고    scopus 로고
    • A contingency theory of corporate social performance
    • Hustead, B.W. (2000), "A contingency theory of corporate social performance", Business and Society, Vol. 39 No. 1, pp. 24-48.
    • (2000) Business and Society , vol.39 , Issue.1 , pp. 24-48
    • Hustead, B.W.1
  • 48
    • 0000363929 scopus 로고
    • An investigation of the information content of (certain) social responsibility disclosure
    • Ingram, R.W. (1978), "An investigation of the information content of (certain) social responsibility disclosure", Journal of Accounting Research, Vol. 16 No. 2, pp. 270-85.
    • (1978) Journal of Accounting Research , vol.16 , Issue.2 , pp. 270-85
    • Ingram, R.W.1
  • 50
    • 0000697410 scopus 로고
    • Economic efficiency and the quality of life
    • Jacobson, R. (1991), "Economic efficiency and the quality of life", Journal of Business Ethics, Vol. 10 No. 2, pp. 201-9.
    • (1991) Journal of Business Ethics , vol.10 , Issue.2 , pp. 201-9
    • Jacobson, R.1
  • 51
    • 84896556351 scopus 로고
    • An examination of the impact of pollution performance on economic and market performance: Pulp and paper firms
    • Jaggi, B. and Freedman, M. (1992), "An examination of the impact of pollution performance on economic and market performance: pulp and paper firms", Journal of Business Finance and Accounting, Vol. 19 No. 5, pp. 697-713.
    • (1992) Journal of Business Finance and Accounting , vol.19 , Issue.5 , pp. 697-713
    • Jaggi, B.1    Freedman, M.2
  • 52
    • 0000313376 scopus 로고    scopus 로고
    • International codes of conduct and corporate social responsibility: Can transnational corporations regulate themselves?
    • Kolk, A., van Tulder, R. and Welters, C. (1999), "International codes of conduct and corporate social responsibility: can transnational corporations regulate themselves?", Transnational Corporations, Vol. 8 No. 1, pp. 143-80.
    • (1999) Transnational Corporations , vol.8 , Issue.1 , pp. 143-80
    • Kolk, A.1    Van Tulder, R.2    Welters, C.3
  • 56
    • 0001192746 scopus 로고    scopus 로고
    • Disclosing new worlds: A role for social and environmental accounting and auditing
    • Lehman, G. (1999), "Disclosing new worlds: a role for social and environmental accounting and auditing", Accounting Organizations and Society, Vol. 24 No. 3, pp. 217-42.
    • (1999) Accounting Organizations and Society , vol.24 , Issue.3 , pp. 217-42
    • Lehman, G.1
  • 57
    • 0035675813 scopus 로고    scopus 로고
    • Reclaiming the public sphere: Problems and prospects for corporate social and environmental accounting
    • Lehman, G. (2001), "Reclaiming the public sphere: problems and prospects for corporate social and environmental accounting", Critical Perspectives on Accounting, Vol. 12 No. 6, pp. 713-33.
    • (2001) Critical Perspectives on Accounting , vol.12 , Issue.6 , pp. 713-33
    • Lehman, G.1
  • 58
    • 25444446176 scopus 로고    scopus 로고
    • Global accountability and sustainability: Research prospects
    • Lehman, G. (2002), "Global accountability and sustainability: research prospects", Accounting Forum, Vol. 26 Nos 3/4, pp. 19-232.
    • (2002) Accounting Forum , vol.26 , Issue.34 , pp. 19-232
    • Lehman, G.1
  • 59
    • 0001911008 scopus 로고    scopus 로고
    • Constructing an ethic for business practice: Competing effectively and doing good
    • Liedtka, J. (1998), "Constructing an ethic for business practice: competing effectively and doing good", Business and Society, Vol. 37 No. 3, pp. 54-280.
    • (1998) Business and Society , vol.37 , Issue.3 , pp. 54-280
    • Liedtka, J.1
  • 60
    • 23744477774 scopus 로고    scopus 로고
    • An analysis of the stock market impact of environmental performance information
    • Lorraine, N.J.H., Collison, D.J. and Power, D.M. (2004), "An analysis of the stock market impact of environmental performance information", Accounting Forum, Vol. 28 No. 1, pp. 7-26.
    • (2004) Accounting Forum , vol.28 , Issue.1 , pp. 7-26
    • Lorraine, N.J.H.1    Collison, D.J.2    Power, D.M.3
  • 61
  • 63
    • 0030102651 scopus 로고    scopus 로고
    • Corporate social investments: Do they pay?
    • McMillan, G.S. (1996), "Corporate social investments: do they pay?", Journal of Business Ethics, Vol. 15 No. 3, pp. 309-14.
    • (1996) Journal of Business Ethics , vol.15 , Issue.3 , pp. 309-14
    • McMillan, G.S.1
  • 64
    • 0006224501 scopus 로고
    • Social responsibility accounting disclosure and information content for shareholders
    • Mathews, M.R. (1987), "Social responsibility accounting disclosure and information content for shareholders", British Accounting Review, Vol. 19 No. 2, pp. 161-8.
    • (1987) British Accounting Review , vol.19 , Issue.2 , pp. 161-8
    • Mathews, M.R.1
  • 65
    • 0012743255 scopus 로고
    • Social and environmental accounting: A practical demonstration of ethical concern?
    • Mathews, M.R. (1995), "Social and environmental accounting: a practical demonstration of ethical concern?", Journal of Business Ethics, Vol. 14 No. 3, pp. 663-71.
    • (1995) Journal of Business Ethics , vol.14 , Issue.3 , pp. 663-71
    • Mathews, M.R.1
  • 66
    • 0000188004 scopus 로고
    • The social audit: A political view
    • Medawar, C. (1976), "The social audit: a political view", Accounting, Organizations and Society, Vol. 1 No. 4, pp. 389-94.
    • (1976) Accounting, Organizations and Society , vol.1 , Issue.4 , pp. 389-94
    • Medawar, C.1
  • 68
    • 0011295928 scopus 로고    scopus 로고
    • Narrative corporate social disclosures: How much difference do they make to investment decision-making?
    • Milne, M.J. and Chan, C.C. (1999), "Narrative corporate social disclosures: how much difference do they make to investment decision-making? ", British Accounting Review, Vol. 31 No. 4, pp. 439-57.
    • (1999) British Accounting Review , vol.31 , Issue.4 , pp. 439-57
    • Milne, M.J.1    Chan, C.C.2
  • 71
    • 0000905963 scopus 로고    scopus 로고
    • Managing public impressions: Environmental disclosures in annual reports
    • Neu, D., Warsame, H. and Pedwell, K. (1998), "Managing public impressions: environmental disclosures in annual reports", Accounting Organizations and Society, Vol. 23 No. 3, pp. 265-82.
    • (1998) Accounting Organizations and Society , vol.23 , Issue.3 , pp. 265-82
    • Neu, D.1    Warsame, H.2    Pedwell, K.3
  • 72
    • 84998086198 scopus 로고    scopus 로고
    • Corporate social performance and firm risk: A meta-analytic review
    • Orlitsky, M. and Benjamin, J.D. (2001), "Corporate social performance and firm risk: a meta-analytic review", Business and Society, Vol. 40 No. 4, pp. 369-96.
    • (2001) Business and Society , vol.40 , Issue.4 , pp. 369-96
    • Orlitsky, M.1    Benjamin, J.D.2
  • 73
    • 0000829801 scopus 로고    scopus 로고
    • Green accounting: Cosmetic irrelevance or radical agenda for change?
    • Owen, D., Gray, R. and Bebbington, K.J. (1997), "Green accounting: cosmetic irrelevance or radical agenda for change?", Asia-Pacific Journal of Accounting, Vol. 4 No. 2, pp. 175-98.
    • (1997) Asia-Pacific Journal of Accounting , vol.4 , Issue.2 , pp. 175-98
    • Owen, D.1    Gray, R.2    Bebbington, K.J.3
  • 74
    • 0000619779 scopus 로고
    • Towards a theory of social investment: A review essay
    • Owen, D.L. (1990), "Towards a theory of social investment: a review essay", Accounting, Organizations and Society, Vol. 15 No. 3, pp. 249-66.
    • (1990) Accounting, Organizations and Society , vol.15 , Issue.3 , pp. 249-66
    • Owen, D.L.1
  • 75
    • 0036837339 scopus 로고    scopus 로고
    • The relation between environmental performance and environmental disclosure: A research note
    • Patten, D.M. (2002), "The relation between environmental performance and environmental disclosure: a research note", Accounting Organizations and Society, Vol. 27 No. 8, pp. 763-73.
    • (2002) Accounting Organizations and Society , vol.27 , Issue.8 , pp. 763-73
    • Patten, D.M.1
  • 76
    • 0030101104 scopus 로고    scopus 로고
    • The association between corporate social responsibility and financial performance: The paradox of social cost
    • Pava, M.L. and Krausz, J. (1996), "The association between corporate social responsibility and financial performance: the paradox of social cost", Journal of Business Ethics, Vol. 15 No. 3, pp. 321-57.
    • (1996) Journal of Business Ethics , vol.15 , Issue.3 , pp. 321-57
    • Pava, M.L.1    Krausz, J.2
  • 77
    • 54249086465 scopus 로고    scopus 로고
    • The corporate social-financial performance relationship: A typology and analysis
    • Preston, L.E. and O'Bannon, D.P. (1997), "The corporate social-financial performance relationship: a typology and analysis", Business and Society, Vol. 36 No. 4, pp. 419-29.
    • (1997) Business and Society , vol.36 , Issue.4 , pp. 419-29
    • Preston, L.E.1    O'Bannon, D.P.2
  • 81
    • 34249757606 scopus 로고
    • Ethical aspects of investor behaviour
    • Rivoli, P. (1995), "Ethical aspects of investor behaviour", Journal of Business Ethics, Vol. 14 No. 4, pp. 265-77.
    • (1995) Journal of Business Ethics , vol.14 , Issue.4 , pp. 265-77
    • Rivoli, P.1
  • 84
    • 0032344989 scopus 로고    scopus 로고
    • Conservative accounting principles, equity valuation and the importance of voluntary disclosures
    • Skogsvik, K. (1998), "Conservative accounting principles, equity valuation and the importance of voluntary disclosures", British Accounting Review, Vol. 30 No. 4, pp. 361-82.
    • (1998) British Accounting Review , vol.30 , Issue.4 , pp. 361-82
    • Skogsvik, K.1
  • 85
    • 33645520808 scopus 로고    scopus 로고
    • Social responsibility and institutional investment: An empirical analysis of the environmental screen
    • Stone, B. (2000), "Social responsibility and institutional investment: an empirical analysis of the environmental screen", The Journal of Investing, Vol. 9 No. 3, pp. 81-94.
    • (2000) The Journal of Investing , vol.9 , Issue.3 , pp. 81-94
    • Stone, B.1
  • 87
    • 0012661740 scopus 로고    scopus 로고
    • A brief theory of the market - Ethically focused
    • Thielemann, U. (2000), "A brief theory of the market - ethically focused", International Journal of Social Economics, Vol. 27 No. 1, pp. 6-31.
    • (2000) International Journal of Social Economics , vol.27 , Issue.1 , pp. 6-31
    • Thielemann, U.1
  • 88
    • 84986165653 scopus 로고    scopus 로고
    • Beyond a critique of pure reason: From policy to politics to praxis in environmental and social research
    • Tinker, T. and Gray, R. (2003), "Beyond a critique of pure reason: from policy to politics to praxis in environmental and social research", Accounting Auditing & Accountability Journal, Vol. 16 No. 5, pp. 727-61.
    • (2003) Accounting Auditing & Accountability Journal , vol.16 , Issue.5 , pp. 727-61
    • Tinker, T.1    Gray, R.2
  • 90
    • 0036756495 scopus 로고    scopus 로고
    • Firm resources, quality signals and the determinants of corporate environmental reputation: Some UK evidence
    • Toms, J.S. (2002), "Firm resources, quality signals and the determinants of corporate environmental reputation: some UK evidence", British Accounting Review, Vol. 34 No. 3, pp. 257-82.
    • (2002) British Accounting Review , vol.34 , Issue.3 , pp. 257-82
    • Toms, J.S.1
  • 91
    • 0001062886 scopus 로고
    • Data in search of a theory: A critical examination of the relationships among social performance, social disclosure and economic performance of US firms
    • Ullmann, A.E. (1985), "Data in search of a theory: a critical examination of the relationships among social performance, social disclosure and economic performance of US firms", Academy of Management Review, Vol. 10 No. 3, pp. 540-57.
    • (1985) Academy of Management Review , vol.10 , Issue.3 , pp. 540-57
    • Ullmann, A.E.1
  • 92
    • 0003545437 scopus 로고
    • United Nations World Commission on Environment and Development Geneva
    • United Nations (1987), Our Common Future, (The Brundtland Report), United Nations World Commission on Environment and Development, Geneva.
    • (1987) Our Common Future, (the Brundtland Report)
    • Nations, U.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.