-
1
-
-
0000236018
-
On the measurement of corporate social responsibility: Self-reported disclosures as a method of measuring corporate social involvement
-
Abbott WF, Monsen RJ. 1979. On the measurement of corporate social responsibility: self-reported disclosures as a method of measuring corporate social involvement. Academy of Management Journal 22(3): 501-515.
-
(1979)
Academy of Management Journal
, vol.22
, Issue.3
, pp. 501-515
-
-
Abbott, W.F.1
Monsen, R.J.2
-
2
-
-
84986037606
-
Internal organisational factors influencing corporate social and ethical reporting
-
Adams CA. 2002. Internal organisational factors influencing corporate social and ethical reporting. Accounting, Auditing and Accountability 15(2): 223-250.
-
(2002)
Accounting, Auditing and Accountability
, vol.15
, Issue.2
, pp. 223-250
-
-
Adams, C.A.1
-
3
-
-
0003771128
-
Environmental employee and ethical reporting in Europe
-
Chartered Association of Certified Accountants: London
-
Adams CA, Hill WY, Roberts CB. 1995. Environmental employee and ethical reporting in Europe, ACCA Research Report 41. Chartered Association of Certified Accountants: London.
-
(1995)
ACCA Research Report
, vol.41
-
-
Adams, C.A.1
Hill, W.Y.2
Roberts, C.B.3
-
4
-
-
0032020418
-
Corporate social reporting practices in Western Europe: Legitimating corporate behaviour?
-
Adams CA, Hill WY, Roberts CB. 1998. Corporate social reporting practices in Western Europe: Legitimating corporate behaviour? British Accounting Review 30(1): 1-21.
-
(1998)
British Accounting Review
, vol.30
, Issue.1
, pp. 1-21
-
-
Adams, C.A.1
Hill, W.Y.2
Roberts, C.B.3
-
6
-
-
66749083890
-
-
Archel P. 2003. La divulgacion de la informacion social y medioambiental en la gran empresa espanola en el periodo 1994-1998: Situation actual y perspectivas. Revista Espanola de Financiacion y Contabilidad XXXII(ii7): 571-601.
-
Archel P. 2003. La divulgacion de la informacion social y medioambiental en la gran empresa espanola en el periodo 1994-1998: Situation actual y perspectivas. Revista Espanola de Financiacion y Contabilidad XXXII(ii7): 571-601.
-
-
-
-
7
-
-
33846318234
-
Algunos determinantes de la informacion medioambiental divulgada por las empresas espanolas cotizadas.
-
Archel P, Lizarraga F. 2001. Algunos determinantes de la informacion medioambiental divulgada por las empresas espanolas cotizadas. Revista de Contabilidad 44(7): 129-153.
-
(2001)
Revista de Contabilidad
, vol.44
, Issue.7
, pp. 129-153
-
-
Archel, P.1
Lizarraga, F.2
-
9
-
-
0008927359
-
Stock pyramids, cross-ownership, and dual class equity: The creation and agency costs of separating control from cash flow rights
-
Morck R ed, University of Chicago Press: Chicago
-
Bebchuk LA, Kraakman R, Triantis G. 2000. Stock pyramids, cross-ownership, and dual class equity: the creation and agency costs of separating control from cash flow rights. In Concentrated Corporate Ownership 2000, National Bureau of Economic Research Conference Volume, Morck R (ed.). University of Chicago Press: Chicago.
-
(2000)
Concentrated Corporate Ownership 2000, National Bureau of Economic Research Conference Volume
-
-
Bebchuk, L.A.1
Kraakman, R.2
Triantis, G.3
-
10
-
-
0032815037
-
Italian corporate governance: Effects on financial structure and firm performance
-
Bianco M, Casanova P. 1999. Italian corporate governance: effects on financial structure and firm performance. European Economics Review 43: 1057-1069.
-
(1999)
European Economics Review
, vol.43
, pp. 1057-1069
-
-
Bianco, M.1
Casanova, P.2
-
12
-
-
66749173505
-
Determinants of voluntary cash flow reporting: Australian evidence
-
113-I24
-
Christopher T, Hassan S. 1996. Determinants of voluntary cash flow reporting: Australian evidence. Accounting Research Journal 19: 113-I24.
-
(1996)
Accounting Research Journal
, vol.19
-
-
Christopher, T.1
Hassan, S.2
-
13
-
-
33745767497
-
Ownership and financing structures of listed and large non-listed corporations
-
Claessens S, Tzioumis K. 2006. Ownership and financing structures of listed and large non-listed corporations. Corporate governance-An international review. 14(4): 266-272.
-
(2006)
Corporate governance-An international review
, vol.14
, Issue.4
, pp. 266-272
-
-
Claessens, S.1
Tzioumis, K.2
-
14
-
-
66749139046
-
-
Clarkson M, Li Y, Richardson GC, Vasvari FP. Forthcoming. Revisiting the relation between environmental performance and environmental disclosure: an empirical analysis. Accounting, Organizations and Society (in press).
-
Clarkson M, Li Y, Richardson GC, Vasvari FP. Forthcoming. Revisiting the relation between environmental performance and environmental disclosure: an empirical analysis. Accounting, Organizations and Society (in press).
-
-
-
-
16
-
-
15544364205
-
Voluntary disclosure of corporate governance practices by listed Australian companies
-
Collett P, Hrasky S. 2005. Voluntary disclosure of corporate governance practices by listed Australian companies. Corporate Governance-An International Review 13(2): 188-196.
-
(2005)
Corporate Governance-An International Review
, vol.13
, Issue.2
, pp. 188-196
-
-
Collett, P.1
Hrasky, S.2
-
17
-
-
0000962356
-
The impact of corporate characteristics on social responsibility disclosure: A typology and frequency-based analysis
-
Cowen S, Ferreri L, Parker LD. 1987. The impact of corporate characteristics on social responsibility disclosure: A typology and frequency-based analysis. Accounting, Organizations and Society 12(2): 111-122.
-
(1987)
Accounting, Organizations and Society
, vol.12
, Issue.2
, pp. 111-122
-
-
Cowen, S.1
Ferreri, L.2
Parker, L.D.3
-
18
-
-
0001091248
-
A study of the environmental disclosure practices of Australian corporations
-
Deegan C, Gordon B. 1996. A study of the environmental disclosure practices of Australian corporations. Accounting and Business Research 26(3): l87-I99.
-
(1996)
Accounting and Business Research
, vol.26
, Issue.3
-
-
Deegan, C.1
Gordon, B.2
-
19
-
-
12744277441
-
Corporate social performance as a business strategy
-
Dentchev NA. 2004. Corporate social performance as a business strategy. Journal of Business Ethics 55: 397-412.
-
(2004)
Journal of Business Ethics
, vol.55
, pp. 397-412
-
-
Dentchev, N.A.1
-
20
-
-
33846390047
-
Patterns of corporate governance and technical efficiency in Italian manufacturing
-
Destefanis S, Sena V. 2007. Patterns of corporate governance and technical efficiency in Italian manufacturing. Managerial Decision Economics 28: 27-40.
-
(2007)
Managerial Decision Economics
, vol.28
, pp. 27-40
-
-
Destefanis, S.1
Sena, V.2
-
21
-
-
0036334425
-
-
Faccio M, Lang LHP. 2002. The ultimate ownership of Western European corporations. Journal of Financial Economics 65: 365-395. Fama E, Jensen M. 1983. Separation of ownership and control. Journal of Law and Economics 26: 301-326.
-
Faccio M, Lang LHP. 2002. The ultimate ownership of Western European corporations. Journal of Financial Economics 65: 365-395. Fama E, Jensen M. 1983. Separation of ownership and control. Journal of Law and Economics 26: 301-326.
-
-
-
-
22
-
-
0036331681
-
Corporate ownership structure and the informativeness of accounting earnings in East Asia
-
Fan JPH, Wong TJ. 2002. Corporate ownership structure and the informativeness of accounting earnings in East Asia. Journal of Accounting and Economics 33: 40I-425.
-
(2002)
Journal of Accounting and Economics
, vol.33
-
-
Fan, J.P.H.1
Wong, T.J.2
-
23
-
-
28344434443
-
Stakeholder relationship: The dialogue of engagement
-
Freeman RE, Strategic management. A stakeholder approach. Pitman: Marshfield, MA
-
Foster D, Jonker J. 2005. Stakeholder relationship: the dialogue of engagement. Corporate Governance 5(5): 51-57. Freeman RE. 1984. Strategic management. A stakeholder approach. Pitman: Marshfield, MA.
-
(1984)
Corporate Governance
, vol.5
, Issue.5
, pp. 51-57
-
-
Foster, D.1
Jonker, J.2
-
24
-
-
0142126596
-
An analysis of the association between pollution disclosure and economic performance
-
Freedman M, Jaggi B. 1988. An analysis of the association between pollution disclosure and economic performance. Accounting, Auditing and Accountability Journal 1(2): 43-58.
-
(1988)
Accounting, Auditing and Accountability Journal
, vol.1
, Issue.2
, pp. 43-58
-
-
Freedman, M.1
Jaggi, B.2
-
25
-
-
66749143003
-
-
Frost GR. 1999. Environmental reporting: an analysis of company annual reports of the Australian extractive industries 1985-1994. Doctoral Thesis, University of New England: Armidale, NSW.
-
Frost GR. 1999. Environmental reporting: an analysis of company annual reports of the Australian extractive industries 1985-1994. Doctoral Thesis, University of New England: Armidale, NSW.
-
-
-
-
26
-
-
33744787608
-
The use of economic, social and environmental indicators as a measure of sustainable development in Spain
-
Gallego I. 2006. The use of economic, social and environmental indicators as a measure of sustainable development in Spain. Corporate Social Responsibility and Environmental Management 13: 78-97.
-
(2006)
Corporate Social Responsibility and Environmental Management
, vol.13
, pp. 78-97
-
-
Gallego, I.1
-
29
-
-
84953587002
-
Methodological themes: Constructing a research database of social and environmental reporting by UK companies
-
Gray RH, Kouhy R, Lavers S. 1995. Methodological themes: constructing a research database of social and environmental reporting by UK companies. Accounting, Auditing and Accountability Journal 8(2): 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
-
32
-
-
84954797210
-
Corporate social reporting; a rebuttal of legitimacy theory
-
Guthrie J, Parker LD. 1989. Corporate social reporting; a rebuttal of legitimacy theory. Accounting and Business Research 19(76): 343-352.
-
(1989)
Accounting and Business Research
, vol.19
, Issue.76
, pp. 343-352
-
-
Guthrie, J.1
Parker, L.D.2
-
33
-
-
0001106376
-
Corporate social disclosure practice: A comparative international analysis
-
Guthrie J, Parker LD. 1990. Corporate social disclosure practice: a comparative international analysis. Advances in Public Interest Accounting 3: I59-I75.
-
(1990)
Advances in Public Interest Accounting
, vol.3
-
-
Guthrie, J.1
Parker, L.D.2
-
34
-
-
84986065112
-
Some determinants of social and environmental disclosures in New Zealand companies
-
I, 77-I08
-
Hackston D, Milne MJ. 1996. Some determinants of social and environmental disclosures in New Zealand companies. Accounting, Auditing and Accountability Journal 9(I): 77-I08.
-
(1996)
Accounting, Auditing and Accountability Journal
, vol.9
-
-
Hackston, D.1
Milne, M.J.2
-
35
-
-
36749048305
-
The drivers of Corporate Social Responsibility: A critical review
-
Haigh M, Jones MT. 2006. The drivers of Corporate Social Responsibility: a critical review. The Business Review 5(2): 245-251.
-
(2006)
The Business Review
, vol.5
, Issue.2
, pp. 245-251
-
-
Haigh, M.1
Jones, M.T.2
-
37
-
-
0000195587
-
I982. Corporate social reporting: Eight decades of development at US Steel
-
Hogner RH. I982. Corporate social reporting: eight decades of development at US Steel. Research in Corporate Social Performance and Policy 4: 45-55.
-
Research in Corporate Social Performance and Policy
, vol.4
, pp. 45-55
-
-
Hogner, R.H.1
-
38
-
-
0000165393
-
The role of majority shareholders in publicly held corporations. An exploratory analysis
-
3I7-346
-
Holderness CG, Sheehan DP. 1988. The role of majority shareholders in publicly held corporations. An exploratory analysis. Journal of Financial Economics 20: 3I7-346.
-
(1988)
Journal of Financial Economics
, vol.20
-
-
Holderness, C.G.1
Sheehan, D.P.2
-
39
-
-
45949125128
-
The archaeology of accounting systems
-
Hopwood A. 1987. The archaeology of accounting systems. Accounting, Organizations and Society 12(3): 207-234.
-
(1987)
Accounting, Organizations and Society
, vol.12
, Issue.3
, pp. 207-234
-
-
Hopwood, A.1
-
40
-
-
49549084404
-
A stakeholder approach to corporate social responsibility: A fresh perspective into theory and practice
-
2I3-23I
-
Jamali D. 2008. A stakeholder approach to corporate social responsibility: A fresh perspective into theory and practice. Journal of Business Ethics 82: 2I3-23I.
-
(2008)
Journal of Business Ethics
, vol.82
-
-
Jamali, D.1
-
41
-
-
44649197264
-
Theory of the firm: Managerial behavior, agency cost, and ownership structure
-
Jensen MC, Meckling W. 1976. Theory of the firm: managerial behavior, agency cost, and ownership structure. Journal of Financial Economics n: 5-50.
-
(1976)
Journal of Financial Economics
, Issue.5-50
-
-
Jensen, M.C.1
Meckling, W.2
-
42
-
-
20444457717
-
Stakeholder excellence: Framing the evolution and complexity of a stakeholder perspective of the firm
-
Jonker J, Foster D. 2002. Stakeholder excellence: framing the evolution and complexity of a stakeholder perspective of the firm. Corporate Social Responsibility and Environmental Management 9: 187-195.
-
(2002)
Corporate Social Responsibility and Environmental Management
, vol.9
, pp. 187-195
-
-
Jonker, J.1
Foster, D.2
-
43
-
-
38349135739
-
The determinants and characteristics of voluntary disclosure by Indian banking companies
-
Hossain M, Reaz M. 2007. The determinants and characteristics of voluntary disclosure by Indian banking companies. Corporate Social Responsibility and Management i4: 274-288.
-
(2007)
Corporate Social Responsibility and Management
, Issue.I4
, pp. 274-288
-
-
Hossain, M.1
Reaz, M.2
-
44
-
-
0039214551
-
Managerial behaviour and the social responsibilities debate: Goals versus constraints
-
Keim G. 1978. Managerial behaviour and the social responsibilities debate: Goals versus constraints. Academy of Management Journal 21: 57-68.
-
(1978)
Academy of Management Journal
, vol.21
, pp. 57-68
-
-
Keim, G.1
-
45
-
-
28844486199
-
-
KPMG International's Global Sustainability Services, accessed 9 November 2005
-
KPMG International's Global Sustainability Services. (2005). KPMG International Survey of Corporate Responsibility Reporting 2005. www. kpmg.com/Rut2000-prod http://kpmg.com/Rut2000-prod [accessed 9 November 2005].
-
(2005)
KPMG International Survey of Corporate Responsibility Reporting 2005
-
-
-
47
-
-
33749988586
-
Corporate law, profit maximization, and the responsible shareholder
-
Lee IB. 2005. Corporate law, profit maximization, and the responsible shareholder. Stanford Journal of Law, Business & Finance 10(2): 31-72.
-
(2005)
Stanford Journal of Law, Business & Finance
, vol.10
, Issue.2
, pp. 31-72
-
-
Lee, I.B.1
-
49
-
-
24944558483
-
Corporate social responsibility and corporate performance: The case of Italian SMEs
-
Longo M, Mura M, Bonoli A. 2005. Corporate social responsibility and corporate performance: the case of Italian SMEs. Corporate Governance 5(4): 28-42.
-
(2005)
Corporate Governance
, vol.5
, Issue.4
, pp. 28-42
-
-
Longo, M.1
Mura, M.2
Bonoli, A.3
-
50
-
-
84986059245
-
Exploring the reliability of social and environmental disclosures content analysis
-
Milne MJ, Adler RW. 1999. Exploring the reliability of social and environmental disclosures content analysis. Accounting, Auditing and Accountability Journal 12(2): 237-256.
-
(1999)
Accounting, Auditing and Accountability Journal
, vol.12
, Issue.2
, pp. 237-256
-
-
Milne, M.J.1
Adler, R.W.2
-
51
-
-
8144221565
-
Environmental disclosures in the annual reports of large companies in Spain
-
Moneva JM, Llena F. 2000. Environmental disclosures in the annual reports of large companies in Spain. The European Accounting Review I: 7-29.
-
(2000)
The European Accounting Review
, vol.1
, pp. 7-29
-
-
Moneva, J.M.1
Llena, F.2
-
53
-
-
0000905963
-
Managing public impressions: Environmental disclosures in annual reports
-
Neu D, Warsame H, Pedwell K. 1998. Managing public impressions: Environmental disclosures in annual reports. Accounting, Organizations and Society 23(3): 265-282.
-
(1998)
Accounting, Organizations and Society
, vol.23
, Issue.3
, pp. 265-282
-
-
Neu, D.1
Warsame, H.2
Pedwell, K.3
-
54
-
-
66749122512
-
-
Ochoa E, Aranguren N. 2005. Divulgacion de informacion social y medioambiental. Un estudio empirico de las empresas del IBEX 35, Comu-nicacion presentada al XIII Congreso AECA, Oviedo.
-
Ochoa E, Aranguren N. 2005. Divulgacion de informacion social y medioambiental. Un estudio empirico de las empresas del IBEX 35, Comu-nicacion presentada al XIII Congreso AECA, Oviedo.
-
-
-
-
55
-
-
0032187296
-
Sustainability, auditing and reporting: The Canadian experience
-
Nitkin D, Brooks LJ. 1998. Sustainability, auditing and reporting: the Canadian experience. Journal of Business Ethics 17(13): 1499-1507.
-
(1998)
Journal of Business Ethics
, vol.17
, Issue.13
, pp. 1499-1507
-
-
Nitkin, D.1
Brooks, L.J.2
-
56
-
-
0010648419
-
Exposure, legitimacy and social disclosure
-
297-;08
-
Patten D. 1991. Exposure, legitimacy and social disclosure. Journal of Accounting and Public Policy 10(4):297-;08.
-
(1991)
Journal of Accounting and Public Policy
, vol.10
, Issue.4
-
-
Patten, D.1
-
58
-
-
0026829207
-
Beyond takeovers: Politics comes to corporate control
-
Pound J. 1992. Beyond takeovers: politics comes to corporate control. Harvard Business Review 70(2): 72-83.
-
(1992)
Harvard Business Review
, vol.70
, Issue.2
, pp. 72-83
-
-
Pound, J.1
-
59
-
-
66749103831
-
Effects of government regulations, market orientation and ownership structure on corporate social responsibility in China: An empirical study
-
Qu R. 2007. Effects of government regulations, market orientation and ownership structure on corporate social responsibility in China: an empirical study. International Journal of Management 24(3): 582-591.
-
(2007)
International Journal of Management
, vol.24
, Issue.3
, pp. 582-591
-
-
Qu, R.1
-
60
-
-
0001232952
-
Determinants of corporate social responsibility disclosure: An application of stakeholder theory
-
Roberts RW. 1992. Determinants of corporate social responsibility disclosure: an application of stakeholder theory. Accounting, Organizations and Society 17(6): 595-612.
-
(1992)
Accounting, Organizations and Society
, vol.17
, Issue.6
, pp. 595-612
-
-
Roberts, R.W.1
-
62
-
-
3543050617
-
Corporate social responsibility in the 21st century: A view from the world's most successful firms
-
Snider J, Hill R, Martin D. 2003. Corporate social responsibility in the 21st century: a view from the world's most successful firms. Journal Business Ethics 48: 175-187.
-
(2003)
Journal Business Ethics
, vol.48
, pp. 175-187
-
-
Snider, J.1
Hill, R.2
Martin, D.3
-
64
-
-
8644292492
-
Can the UK experience procide lessons for the evolution of SRI in Japan?
-
Solomon A, Solomon J, Suto M. 2004. Can the UK experience procide lessons for the evolution of SRI in Japan? Corporate Governance 12(4): 552-566.
-
(2004)
Corporate Governance
, vol.12
, Issue.4
, pp. 552-566
-
-
Solomon, A.1
Solomon, J.2
Suto, M.3
-
65
-
-
33746329590
-
Private social, ethical and environmental disclosure
-
Solomon JF. 2006. Private social, ethical and environmental disclosure. Accounting, Auditing & Accountability Journal 19(4): 564-591.
-
(2006)
Accounting, Auditing & Accountability Journal
, vol.19
, Issue.4
, pp. 564-591
-
-
Solomon, J.F.1
-
66
-
-
84968259087
-
An approach to incorporating social preferences in developing action strategies
-
Summer
-
Shocker AD, Sethi SP. 1973. An approach to incorporating social preferences in developing action strategies. California Management Review Summer: 97-105.
-
(1973)
California Management Review
, pp. 97-105
-
-
Shocker, A.D.1
Sethi, S.P.2
-
67
-
-
2942532132
-
Bringing the environment into bank lending: Implications for environmental reporting
-
Thompsona P, Cowton CJ. 2004. Bringing the environment into bank lending: implications for environmental reporting. The British Accounting Review 36(2): 197-218.
-
(2004)
The British Accounting Review
, vol.36
, Issue.2
, pp. 197-218
-
-
Thompsona, P.1
Cowton, C.J.2
-
68
-
-
0000251280
-
Ownership structure and economic performance in the largest European companies
-
Thomsen S, Pederson T. 2000. Ownership structure and economic performance in the largest European companies. Strategic Management Journal 21: 689-705.
-
(2000)
Strategic Management Journal
, vol.21
, pp. 689-705
-
-
Thomsen, S.1
Pederson, T.2
-
69
-
-
0000479876
-
Associations between social responsibility disclosure and characteristics of companies
-
Trotman KT, Bradley GW. 1981. Associations between social responsibility disclosure and characteristics of companies. Accounting, Organizations and Society 6(4): 355-362.
-
(1981)
Accounting, Organizations and Society
, vol.6
, Issue.4
, pp. 355-362
-
-
Trotman, K.T.1
Bradley, G.W.2
-
70
-
-
0001062886
-
Data in search of a theory: A critical examination of the relationships among social performance, social disclosure, and economic performance of US firms
-
Ullmann AA. 1985. Data in search of a theory: a critical examination of the relationships among social performance, social disclosure, and economic performance of US firms. The Academy of Management Review 10(3): 540-557.
-
(1985)
The Academy of Management Review
, vol.10
, Issue.3
, pp. 540-557
-
-
Ullmann, A.A.1
-
72
-
-
0000674202
-
Towards a positive theory of the determination of accounting standards
-
Watts R, Zimmerman J. 1978. Towards a positive theory of the determination of accounting standards. Accounting Review 53: 112-134.
-
(1978)
Accounting Review
, vol.53
, pp. 112-134
-
-
Watts, R.1
Zimmerman, J.2
-
73
-
-
0003579775
-
Building corporate accountability: Emerging practices in social and ethical accounting, auditing and reporting
-
London
-
Zadek S, Pruzan P, Evans R. 1997. Building corporate accountability: emerging practices in social and ethical accounting, auditing and reporting. Earthscan and nef (the new economics foundation): London.
-
(1997)
Earthscan and nef (the new economics foundation)
-
-
Zadek, S.1
Pruzan, P.2
Evans, R.3
-
74
-
-
0000133968
-
The implications of Board of Directors' composition on corporate strategy and performance
-
Zahra SA, Stanton WW. 1988. The implications of Board of Directors' composition on corporate strategy and performance. International Journal of Management 5(2): 229-236.
-
(1988)
International Journal of Management
, vol.5
, Issue.2
, pp. 229-236
-
-
Zahra, S.A.1
Stanton, W.W.2
-
75
-
-
84874145681
-
Comparison of social responsibility information disclosure media used by Canadian firms
-
Zéghal D, Ahmed SA. 1990. Comparison of social responsibility information disclosure media used by Canadian firms. Accounting, Auditing and Accountability Journal 3(1): 38-53.
-
(1990)
Accounting, Auditing and Accountability Journal
, vol.3
, Issue.1
, pp. 38-53
-
-
Zéghal, D.1
Ahmed, S.A.2
|