Determinants of GRI G3 Application Levels: The Case of the Fortune Global 500

Corporate Social Responsibility and Environmental Management

Volumn 20, Issue 3, 2013, Pages 182-192

  Legendre, Stéphane ^a   Coderre, François ^a  

^a UNIVERSITÉ DE SHERBROOKE   (Canada)

Author keywords

Global Reporting Initiative; GRI application levels; Sustainability; Sustainability report; Sustainable development

Indexed keywords

EID: 84877592336     PISSN: 15353958     EISSN: 15353966     Source Type: Journal    
DOI: 10.1002/csr.1285     Document Type: Article

References (41)

1. Adams CA, Hill W-Y, Roberts CB. 1998. Corporate social reporting practices in Western Europe: Legitimating corporate behaviour? The British Accounting Review 30(1): 1-21.
2. Adams CA. 2002. Internal organizational factors influencing corporate social and ethical reporting: Beyond current theorising. Accounting, Auditing & Accountability Journal 15(2): 223-250.
3. Ball R, Kothari SP, Robin A. 2000. The effect of international institutional factors on properties of accounting earnings. Journal of Accounting and Economics 29(1): 1-51.
4. Bebbington J, Larrinaga C, Moneva JM. 2008. Corporate social reporting and reputation risk management. Accounting, Auditing & Accountability Journal 21(3): 337-361.
5. Belkaoui A, Karpik PG. 1989. Determinants of the corporate decision to disclose social information. Accounting, Auditing & Accountability Journal 2(1): 36-51.
6. Campbell D 2003. Intra- and intersectoral effects in environmental disclosures: Evidence for legitimacy theory? Business Strategy and the Environment 12(6): 357-371.
7. Campbell D, Craven B, Shrives P. 2003. Voluntary social reporting in three FTSE sectors: A comment on perception and legitimacy. Accounting, Auditing & Accountability Journal 16(4): 558-581.
8. Chapple W, Moon J. 2005. Corporate social responsibility (CSR) in Asia: A seven-country study of CSR web site reporting. Business & Society 44(4): 415-441.
9. Crespy CT, Miller VV. 2011. Sustainability reporting: A comparative study of NGOs and MNCs. Corporate Social Responsibility and Environmental Management 18(5): 275-284.
10. Da Silva Monteiro SM, Aibar-Guzmán B. 2010. Determinants of environmental disclosure in the annual reports of large companies operating in Portugal. Corporate Social Responsibility and Environmental Management 17(4): 185-204.
11. Deegan C, Gordon B. 1996. A study of the environmental disclosure practices of Australian corporations. Accounting and Business Research 26(3): 187-199.
12. Fortune Global 500. 2009. http://money.cnn.com/magazines/fortune/global500/2010/ [15 December 2011].
13. 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(2): 78-97.
14. García-Sánchez IM. 2008. Corporate social reporting: Segmentation and characterization of Spanish companies. Corporate Social Responsibility and Environmental Management 15(4): 187-198.
15. Global Reporting Initiative. 2011. https://www.globalreporting.org/Pages/default.aspx [15 December 2011].
16. Gray R, Javad M, Power DM, Sinclair CD. 2001. Social and environmental disclosure and corporate characteristics: A research note and extension. Journal of Business Finance and Accountability 28(3/4): 327-356.
17. Gray R, Kouhy R, Lavers S. 1995. Corporate social and environmental reporting: A review of the literature and a longitudinal study of UK disclosure. Accounting, Auditing & Accountability Journal 8(2): 47-77.
18. Guthrie J, Farneti F. 2008. GRI sustainability reporting by Australian public sector organizations. Public Money & Management 28(6): 361-366.
19. Guthrie J, Parker LD. 1989. Corporate social reporting: A rebuttal of legitimacy theory. Accounting and Business Research 19(76): 343-352.
20. Guthrie J, Parker LD. 1990. Corporate social disclosure practice: A comparative international analysis. Advances in Public Interest Accounting 3: 159-175.
21. Hackston D, Milne MJ. 1996. Some determinants of social and environmental disclosures in New Zealand companies. Accounting, Auditing & Accountability Journal 9(1): 77-108.
22. Holder-Webb L, Cohen JR, Nath L, Wood D. 2009. The supply of corporate social responsibility disclosures among U.S. firms. Journal of Business Ethics 84(4): 497-527.
23. Joshi PL, Gao SS. 2009. Multinational corporations' corporate social and environmental disclosures (CSED) on web sites. International Journal of Commerce and Management 19(1): 27-44.
24. Kleinbaum DG, Klein M. 2010. Logistic Regression: A self-learning text. Third Edition. Springer Science Business Media: New York.
25. Kolk A. 2008. Sustainability, accountability and corporate governance: Exploring multinationals' Reporting Practices. Business Strategy and the Environment 17(1): 1-15.
26. KPMG. 2008. http://www.kpmg.com/global/en/issuesandinsights/articlespublications/pages/sustainability-corporate-responsibility-reporting-2008.aspx [15 December 2011].
27. Li Y, McConomy BJ. 1999. An empirical examination of factors affecting the timing of environmental accounting standard adoption and the impact on corporate valuation. Journal of Accounting, Auditing and Finance 14(3): 279-313.
28. Margolis JD, Elfenbein HA, Walsh JP. 2007. Does it Pay to be Good? A Meta-Analysis and Redirection of Research on the Relationship between Corporation Social and Financial Performance. The Stakeholder Marketing Consortium, 14-15 September 2007, Aspen, Colorado.
29. Michelon G 2011. Sustainability disclosure and reputation: A comparative study. Corporate Reputation Review 14(2): 79-96.
30. Mio C 2010. Corporate social reporting in Italian multi-utility companies: An empirical analysis. Corporate Social Responsibility and Environmental Management 17(5): 247-271.
31. Neu D, Warsame H, Pedwell K. 1998. Managing public impressions: Environmental disclosures in annual reports. Accounting, Organizations and Society 23(3): 265-282.
32. Nikolaeva R, Bicho M. 2011. The role of institutional and reputational factors in the voluntary adoption of corporate social responsibility reporting standards. Journal of the Academy of Marketing Science 39(1): 136-157.
33. Patten DM. 2002. The relation between environmental performance and environmental disclosure: A research note. Accounting, Organizations and Society 27(8): 763-773.
34. Prado-Lorenzo J-M, Gallego-Alvarez I, García-Sánchez IM. 2009. Stakeholder engagement and corporate responsibility reporting: The ownership structure effect. Corporate Social Responsibility and Environmental Management 16(2): 94-107.
35. Richardson AJ, Welker M. 2001. Social disclosure, financial disclosure and the cost of equity capital. Accounting, Organizations and Society 26(7/8): 597-616.
36. Samantha T, Tower G. 1999. The influence of selected contingent variables on half-yearly reporting compliance by listed companies in Australia and Singapore. Asian Review of Accounting 7(2): 66-83.
37. Simnett R, Vanstraelen A, Chua WF. 2009. Assurance on sustainability reports: An international comparison. The Accounting Review 84(3): 937-967.
38. Sotorrío LL, Fernández Sánchez JL. 2010. Corporate social reporting for different audiences: The case of multinational corporations in Spain. Corporate Social Responsibility and Environmental Management 17(5): 272-283.
39. Sun N, Salama A, Hussainey K, Habbash M. 2010. Corporate environmental disclosure, corporate governance and earnings management. Managerial Auditing Journal 25(7): 679-700.
40. Wilmshurst TD, Frost GR. 2000. Corporate environmental reporting: A test of legitimacy theory. Accounting, Auditing & Accountability Journal 13(1): 10-26.
41. Yongvanich K, Guthrie J. 2006. An extended performance reporting framework for social and environmental accounting. Business Strategy and the Environment 15(5): 309-321.