Standalone CSR reporting by U.S. retail companies

Accounting Forum

Volumn 38, Issue 2, 2014, Pages 132-144

  Patten, Dennis M ^a   Zhao, Na ^b  

^a ILLINOIS STATE UNIVERSITY   (United States)

^b UNIVERSITY OF LONDON   (United Kingdom)

Author keywords

Content analysis; Social and environmental accounting; Standalone CSR reporting; U.S. retail industry

Indexed keywords

EID: 84899640644     PISSN: 01559982     EISSN: 14676303     Source Type: Journal    
DOI: 10.1016/j.accfor.2014.01.002     Document Type: Article

References (51)

1. Aras G., Crowther D. Corporate sustainability reporting: A study in disingenuity?. Journal of Business Ethics 2009, 87(6):279-289.
2. Bhaduri G., Ha-Brookshire J.E. Do transparent business practices pay? Exploration of transparency and consumer purchase intention. Clothing and Textiles Research Journal 2011, 29(2):135-149.
3. Bouten L., Everaert P., Van Liedekerke L., De Moor L., Christiaens J. Corporate social responsibility reporting: A comprehensive picture?. Accounting Forum 2011, 35:187-204.
4. Brammer S., Millington A. Corporate reputation and philanthropy: An empirical analysis. Journal of Business Ethics 2005, 61(1):29-44.
5. Brown D.L., Guidry R.P., Patten D.M. Sustainability reporting and perceptions of corporate reputation: An analysis using Fortune most admired scores. Advances in Environmental Accounting and Management 2010, 4:83-104.
6. Brown B., Perry S. Removing the financial performance halo from Fortune's "Most Admired" companies. Academy of Management Journal 1994, 37(5):1147-1359.
7. Buhr N. Histories of and rationales for sustainability reporting. Sustainability Accounting and Accountability 2007, 57-69. Routledge, Oxon, UK. J. Unerman, J. Bebbington, B. O'Dwyer (Eds.).
8. Campbell D.J. Legitimacy theory or managerial reality construction? Corporate social disclosure in Marks and Spencer plc corporate reports, 1969-1997. Accounting Forum 2000, 24(1):80-100.
9. Cho C.H., Guidry R.P., Hageman A.M., Patten D.M. Do actions speak louder than words? An empirical investigation of corporate environmental reputation. Accounting, Organizations and Society 2012, 37(1):14-25.
10. Cho C.H., Michelon G., Patten D.M. Enhancement and obfuscation through the use of graphs in sustainability reports: An international comparison. Sustainability Accounting, Management and Policy Journal 2012, 3(1):74-88.
11. Cho C.H., Patten D.M. The role of environmental disclosures as tools of legitimacy: A research note. Accounting, Organizations and Society 2007, 32(7-8):639-647.
12. Clarkson P.M., Li Y., Richardson G.D., Vasvari F.P. Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis. Accounting, Organizations and Society 2008, 33(4-5):303-327.
13. Deegan C., Gordon B. A study of the environmental disclosure practices of Australian corporations. Accounting and Business Research 1996, 26(3):187-199.
14. Dhaliwal D.S., Li O.Z., Tsang A., Yang G.Y. Voluntary nonfinancial disclosure and the cost of equity capital: The initiation of corporate social responsibility reporting. The Accounting Review 2011, 86(1):59-100.
15. Dingwerth K., Eichinger M. Tamed transparency: How information disclosure under the Global Reporting Initiative fails to empower. Global Environmental Politics 2010, 10(3):74-96.
16. Ernst & Ernst (1978). Social Responsibility Disclosure. Cleveland, OH: Ernst & Ernst.
17. Golub U., Lah M., Jancic Z. Value orientations and consumer expectations of corporate social responsibility. Journal of Marketing Communications 2008, 14(2):83-96.
18. Gray R., Bebbington J. Environmental accounting, managerialism, and sustainability: Is the planet safe in the hands of business and accounting?. Advances in Environmental Accounting and Management 2000, 1:1-44.
19. Gray R., Herremans I. Sustainability and social responsibility reporting and the emergence of the external social audits: The struggle for accountability?. The Oxford Handbook of Business and the Natural Environment 2012, 405-424. Oxford University Press, Oxford. P. Bansal, A.J. Hoffman (Eds.).
20. Gray R., Kouhy R., Lavers S. Corporate social and environmental reporting: A review of the literature and a longitudinal study of UK disclosure. Accounting, Auditing and Accountability Journal 1995, 8(1):47-77.
21. Guidry R.P., Patten D.M. Market reactions to the first-time issuance of corporate sustainability reports: Evidence that quality matters. Sustainability Accounting, Management and Policy Journal 2010, 1(1):33-50.
22. Guthrie J., Cuganesan S., Ward L. Industry specific social and environmental reporting: The Australian food and beverage industry. Accounting Forum 2008, 32(1):1-15.
23. Guthrie J., Cuganesan S., Ward L. Disclosure media for social and environmental matters within the Australian food and beverage industry. Social and Environmental Accountability Journal 2008, 28(1):33-44.
24. Hackston D., Milne M. Some determinants of social and environmental disclosures in New Zealand companies. Accounting, Auditing and Accountability Journal 1996, 9(1):77-108.
25. Holder-Webb L., Cohen J.R., Nath L., Wood D. The supply of corporate social responsibility disclosures among U.S. firms. Journal of Business Ethics 2009, 84:497-527.
26. Hooghiemstra R. Corporate communication and impression management - New perspectives why companies engage in corporate social reporting. Journal of Business Ethics 2000, 27(1):55-68.
27. Hopwood A.G. Accounting and the environment. Accounting, Organizations and Society 2009, 34(4-5):433-439.
28. Islam M.A., Deegan C. Media pressures and corporate disclosure of social responsibility performance information: A study of two global clothing and sports retail companies. Accounting and Business Research 2010, 44(2):131-148.
29. Iwanow H., McEachern M.G., Jeffrey A. The influence of ethical trading policies on consumer apparel purchase decisions: A focus on The Gap, Inc. International Journal of Retail and Distribution Management 2005, 33(5):371-387.
30. Jarmin R.S., Klimek S.D., Miranda J. The role of retail chains: National, regional, and industry results. Producer dynamics: New evidence from micro data 2009, 237-262. University of Chicago Press, Chicago. J. Dunne, J.B. Jensen, M.J. Roberts (Eds.).
31. Jia P. What happens when Wal-mart comes to town: An empirical analysis of the discount retailing industry. Econometrica 2008, 76(6):1263-1316.
32. KPMG. (2011). KPMG International Survey of Corporate Responsibility Reporting 2011, Amstelveen, The Netherlands: KPMG International.
33. Magness V. Environmental disclosure in the mining industry: A signaling paradox?. Advances in environmental Accounting and Management 2010, 4:55-81.
34. McGinn D. The greenest big companies in America. Newsweek 2009, September 28, 34-54.
35. Moerman L., Van der Laan S. Social reporting in the tobacco industry: All smoke and mirrors?. Accounting, Auditing and Accountability Journal 2005, 18(3):374-389.
36. Patten D.M. Exposure, legitimacy, and social disclosure. Journal of Accounting and Public Policy 1991, 10(4):297-308.
37. Patten D.M. Intra-industry environmental disclosures in response to the Alaskan oil spill: A note on legitimacy theory. Accounting, Organizations and Society 1992, 17(5):471-475.
38. Patten D.M. The relation between environmental performance and environmental disclosure: A research note. Accounting, Organizations and Society 2002, 27(8):763-773.
39. Patten D.M. White tigers, zoos, and sustainability reporting: A cynical reflection. Social and Environmental Accountability Journal 2012, 32(1):17-25.
40. Roberts R.W. Determinants of corporate social responsibility disclosure. Accounting, Organizations and Society 1992, 17(6):595-612.
41. Rockness J., Schlachter P., Rockness H.O. Hazardous waste disposal, corporate disclosure, and financial performance in the chemical industry. Advances in Public Interest Accounting 1986, 1:167-191.
42. Schuler D.A., Cording M. A corporate social performance - Corporate financial performance behavioral model for consumers. Academy of Management Review 2006, 31(3):540-558.
43. Sitkin A. Working for the local community: Substantively broader/geographically narrower CSR accounting. Accounting Forum, 2013, 10.1016/j.accfor.2013.05.002.
44. Solomon A., Lewis L. Incentives and disincentives for corporate environmental disclosure. Business Strategy and the Environment 2002, 11:154-169.
45. Sparkes R., Cowton C.J. The maturing of socially responsible investment: A review of the developing link with corporate social responsibility. Journal of Business. Ethics 2004, 52:45-57.
46. Tilling M.V., Tilt C.A. The edge of legitimacy: Voluntary social and environmental reporting in Rothman's 1956-1999 annual reports. Accounting, Auditing and Accountability Journal 2010, 23(1):55-81.
47. Toms J.S. Firm resources, quality signals and the determinants of corporate environmental reputation: Some UK evidence. British Accounting Review 2002, 34(3):257-282.
48. Unerman J., Bebbington J., O'Dwyer B. Introduction to sustainability accounting and accountability. Sustainability Accounting and Accountability 2007, 1-16. Routledge, Oxon, UK. J. Unerman, J. Bebbington, B. O'Dwyer (Eds.).
49. Wagner T., Bicen P., Hall Z.R. The dark side of retailing: Towards a scale of corporate social responsibility. International Journal of Retail and Distribution Management 2008, 36(2):124-142.
50. Waring P., Lewer J. The impact of socially responsible investment on human resource management: A conceptual framework. Journal of Business Ethics 2004, 52(1):99-108.
51. Wrigley N., Guy C., Lowe M. Urban regeneration, social inclusion and large store development: The Seacroft development in context. Urban Studies 2002, 39(11):2101-2114.