Corruption reporting disclosure: IBEX 35 companies;Divulgación de información sobre corrupción: Empresas del IBEX 35

Revista de Contabilidad-Spanish Accounting Review

Volumn 15, Issue 1, 2012, Pages 59-90

  Aldaz Odriozola, Maider ^a   Calvo Sánchez, José Antonio ^a   Álvarez Etxeberria, Igor ^a  

^a UNIVERSITY OF THE BASQUE COUNTRY UPV EHU   (Spain)

Author keywords

Corruption; Global Reporting Iniciative; Legitimacy Theory; Multiple correspondence analysis; Social and environmental disclosure

Indexed keywords

EID: 84873384404     PISSN: 11384891     EISSN: 19884672     Source Type: Journal    
DOI: 10.1016/S1138-4891(12)70038-9     Document Type: Article

References (65)

1. ACCA (2008). Anti-bribery and corruption reporting disclosures. Reporting trilogy-research on disclosures part 1 en http://wwwaccaglobal.com
2. Ackerman, S.R. (1978). Corruption: A Study in Political Economy. Nueva York: Academic Press.
3. Adams, C.A. (2002). Internal organizational Factors influencing corporate social and ethical reporting. Accounting, Auditing and Accountability Journal 15 (2) 223-250.
4. Adams, C.A.; Hill W.-Y. y Roberts C.B.(1998). Corporate social reporting practices in Western Europe: legitimising corporate behaviour? British Accounting Review 30 (1) 1-21.
5. Adams, C.A. y McNicholas, P. (2007). Making a difference Sustainability reporting, accountability y organizational change. Accounting, Auditing and Accountability Journal 20 (3) 382-402.
6. Albelda-Pérez, E.; Correa-Ruiz, C. y Carrasco-Fenech, F. (2007). Environmental management systems as an embedding mechanism: a research note. Accounting, Auditing and Accountability Journal 20 (3) 403-422.
7. Álvarez Etxeberria, I. (2009). Las memorias de sostenibilidad: un instrumento para la gestión de la sostenibilidad. Revista española de financiación y contabilidad 38 (144).
8. AMP Henderson Global Investors, (2002). Climate Change: Where are Australian companies Positioned? AMP Henderson Sydney.
9. Argandoña, A. y Morel Berendson, R. (2009). La Lucha contra la corrupción: Una perspectiva empresarial. IESE y Cátedra "La Caixa" de Responsabilidad Social de la Empresa y Gobierno Corporativo. http://www.iese.edu/es/files/Cuaderno%20N%C2%BA4%20Final-tcm5-35716.pdf
10. Archel, P.; Husillos, J.; Larrinaga, C. y Spence, C. (2009). Social Disclosure, legitimacy theory and the role of the state. Accounting, Auditing and Accountability Journal 22 (8) 1284-1307.
11. Ashforth, B.E. y Gibbs, B.W. (1990). The double edge of organizational legitimation. Organization science 1 (2) 177-194.
12. Benzécri, J.P. (1982). L'Analyse des donneés II: L'Analyse des correspondances. Ed. Dunod, París.
13. Bhur, N. (1998). Environmental performance, legislation and annual report disclosure: the case of acid rain and Falconbridge. Accounting, Auditing and Accountability Journal 11 (2) 163-190.
14. Brown, N. y Deegan, C. (1999). The public disclosure of environmental performance information - a dual test of media agenda setting theory and legitimacy theory. Accounting and business research 9 (1) 21-41.
15. Buzby, S.L. and Falk, H. (1978). A survey of the interest in social responsibility information by mutual funds. Accounting, Organizations and Society 3 (3/4) 191-201.
16. Campell, D.; Craven, B. y Shrives, P. (2003). Voluntary social reporting in three FTSE sectors: a coment on perception and legitimacy. Accounting, Auditing and Accountability Journal 16 (4) 558-581.
17. Cho, C.H. (2009). Legitimation strategies used in response to environmental disaster: a French case study of Total SA's Erika and AZF incidents. European Accounting Review 18 (1) 33-62.
18. Cho, C.H. y Patten, D.M. (2007). The role of environmental disclosures as tools of legitimacy: a research note. Accounting, Organizations and Society 32 (7-8) 639-647.
19. Cogan, D.G. (2006). Corporate Governance and Climate Change: Making the Connection", CERES Boston.
20. Control Risk Group (2007). Facing up to corruption 2007: A practical business guide. http://www.control-risks.com/pdf/Facing-up-to-corruption.pdf.
21. Deegan, C. (2002). The legitimising effect of social and environmental disclosures- a theoretical foundation. Accounting, Auditing and Accountability Journal 15 (3) 282-311.
22. - (2007). Organizational legitimacy as a motive for sustainability. En Unerman, J., O'Dwyer, B. y Bebbington, J. (Eds), Sustainability Accounting and Accountability, Routledge, London, 127-149.
23. Deegan, C. y Gordon, B. (1996). A study of the environmental disclosure policies of Australian corporations. Accounting and Business Research 26 (3), 187-199.
24. Deegan, C. y Rankin, M. (1996). Do Australian companies report environmental news objectively? An analysis of environmental disclosures by firms prosecuted successfully by the Environmental Protection Authority. Accounting Auditing and Accountability Journal 9 (2) 52-69.
25. Dowling, J. y Preffer, J. (1975). Organizational legitimacy: social values and organizational behaviour. Pacific Sociological Review 18 (1) 122-136.
26. Escofier, B. y Pagés, J. (1990). Analyses factorielles simples et multiples. Ed. Dunod, París.
27. Everett, J.; Neu D. y Rahaman A. S. (2007). Accounting and the global fight against corruption. Accounting, Organizations and Society 32 (6); 513-542.
28. Fjeldstad, O.H. y Tungodden, B. (2003). Fiscal corruption: A vice or a virtue? World Development 31 (8) 1459-1467.
29. García-Ayuso, M. y Larrinaga, C. (2003). Environmental disclosure in Spain: Corporate characteristics and media exposure. Revista Española de Financiación y Contabilidad Special Issue for the 26th Annual Congress of the EAA (Seville). 115, 184-214.
30. Global Reporting Iniciative (2006). G3 Guidelines en http://www. globalreporting.org.
31. GRI y KPMG (2007). Reporting the Business Implications of Climate Change in Sustainability Reports en http://www.globalreporting.org.
32. Gray, R. (2002). The social accounting project and Accounting, Organizations and Society Privileging engagement, imaginings, new accountings and pragmatism over critique? Accounting, Organizations and Society 27 (7) 687-708.
33. - (2006). Does sustainability reporting improve corporate behaviour?: Wrong question? Right time? Accounting and Business Research. International Accounting Policy Forum 65-88.
34. Gray, R. y Bebbington, J. (2000). Environmental accounting, managerialism and sustainability: is the planet safe in the hands of business and accounting? Advances in Environmental Accounting y Management 1, 1-44.
35. Gray, W. y Kaufmann, D. (1998). Corruption y Development. Finance and Development 35 (1) 7-10.
36. Gray, Kouhy y Lavers. (1995). Corporate social and environmental reporting: a review of the literature and longitudinal study of UK disclosure. Accounting, Auditing and Accountability Journal 8 (2) 47-77.
37. Greenacre, M. (1984). Theory and applications of correspondence Analysis. Ed. Academic Press. San Diego.
38. Greenacre, M. y Blasius, J. (1994). Correspondence Analysis in the Social Sciences. Ed. Academic Press. San Diego.
39. Gugler, P y Shi, J. (2009). Corporate social responsibility for developing country multinational corporations: lost war in pertaining global competitiveness? Journal of Business Ethics 87 (1) 3-24.
40. Guthrie, J. y Parker, L (1989). Corporate social reporting: A rebuttal of legitimacy theory. Accounting and Business Research 19 (76) 343-352.
41. Hackston, D y Milne, M.J. (1996). Some determinants of social and environmental disclosures in New Zealand companies. Accounting, Auditing and Accountability Journal 9 (1) 77-108.
42. Hogner, R. H. (1982). Corporate social reporting: Eight decades of development at U.S. Steel, Research in Corporate Social Performance and Policy (4) 243-250.
43. International Federation of Accountants (IFAC) (2006). The Accountancy Profession and The Fight Against Corruption Discussion Paper from International Federation of Accountants web site http://www.ifac.org.
44. Larrinaga-Gonzalez, C; Carrasco-Fenech, F; Caro-González, F.J; Correa-Ruiz, C; Páez- Sandubete, J.M. (2001). The role of environmental accounting in organizational change An exploration of Spanish companies. Accounting, Auditing & Accountability Journal 14 (2) 213-239.
45. Lebart, L.; Morineau, A. y Piron, M. (1995). Statistique exploratory multidimensionnelle. Ed. Dunod, París.
46. Lindblom, C.K. (1994). The implications of organizational legitimacy for corporate social performance and disclosure. Trabajo presentado en el Critical Perspectives on Accounting Conference en Nueva York.
47. Mc Cracken, G. (1988). The long interview. SAGE London.
48. Milne, M.J y Patten, D.M. (2002). Securing organizational legitimacy. A experimental decision case examining the impact of environmental disclosures Accounting, Auditing and Accountability Journal 15 (3) 372-405.
49. Milne, M.J y Gray, R. (2007). Future prospects for corporate sustainability reporting. En Unerman, J., O'Dwyer,B. y Bebbington, J. (Eds), Sustainability Accounting and Accountability, Routledge, London, 184-207.
50. Moneva, J. M. y Llena (2000). Environmental disclosures in the annual reports of large companies in Spain. European Accounting Review 9 (1) 7-29.
51. Moneva, J. M. y Ortas, E. (2009). Desarrollo sostenible e información corporativa evolución y situación actual. Economía industrial. 371, 139-154.
52. Nye, J.S. (1967). Corruption and Political Development: A Cost-Benefit Analysis. The American Political Science Review 61 (2) 417-427.
53. O'Donovan, G. (2002). Environmental disclosures in the annual report Extending the applicability and predictive power of legitimacy theory. Accounting, Auditing and Accountability Journal 15 (3) 344-371.
54. O'Dwyer, B. (2002). Managerial perceptions of corporate social disclosure. An Irish story. Accounting, Auditing and Accountability Journal 15 (3) 406-436.
55. Pacto Global de Naciones Unidas y Transparencia Internacional Los negocios contra la corrupción: un marco para la acción. http://www.pactoglobal.org.ar/userfiles/file/10mo-ppio-Los-negocios-contra-la- corrupcin.pdf
56. Patten, D.M. (1991). Exposure, legitimacy, and social disclosure. Journal of Accounting and Public Policy 10, 297-308.
57. - (1992) Intra-industry environmental disclosures in response to the Alaska oil spill: A note of legitimacy theory. Accounting, Organizations and society 15 (5) 471-475.
58. - (2002) The relation between organizational performance and environmental disclosure: a research note. Accounting, Organization and Society 27 (8) 763-773.
59. Raditlhokwa L.L. (1999). Corruption in Africa: a function of the crisis of leadership, en Frimpong, K. y Jacques, G. (Eds.), Corruption, Democracy and Good Governance in Africa, Lentswe La Lesedi, Botswana, 49-56.
60. Solomon, J.F. y Solomon, A. (2006). Private social, ethical and environmental disclosure. Accounting, Auditing and Accountability Journal 19 (4) 564-591.
61. Spainsif informe (2011). Diálogo activo accionarial en España. Spainsif: social investment forum. UNED.
62. Suchman, M.C. (1995). Managing legitimacy: strategic and institutional approaches. Academic of Management Review 20 (3) 571-610.
63. Tilling, M.W. y Tilt, C.A. (2010). The Edge of legitimacy voluntary social and environmental reporting in Rothmans 1956-1999 annual reports. Accounting, Auditing and Accountability Journal 23 (1) 55-81.
64. UNEP/SustainAbility (1994). Company environmental Reporting: A measure of the progress business & industry towards sustainable development. London: UNEP/SustainAbility.
65. Yin, R.K. (2009). Case study research: design and methods. 4th ed SAGE. London.