메뉴 건너뛰기




Volumn 28, Issue 2, 2016, Pages 1-11

What is corporate sustainability and how do firms practice it? A management accounting research perspective

Author keywords

[No Author keywords available]

Indexed keywords


EID: 84988423798     PISSN: 10492127     EISSN: 15588033     Source Type: Journal    
DOI: 10.2308/jmar-10496     Document Type: Editorial
Times cited : (72)

References (79)
  • 2
    • 59549098862 scopus 로고    scopus 로고
    • A meta-analytical, investigation of the relationship between corporate social and financial performance
    • Allouche, J., and P. Laroche. 2005. A meta-analytical investigation of the relationship between corporate social and financial performance. Revue de Gestion des Ressources Humaines 57 (1): 18-41.
    • (2005) Revue de Gestion des Ressources Humaines , vol.57 , Issue.1 , pp. 18-41
    • Allouche, J.1    Laroche, P.2
  • 3
    • 67349111343 scopus 로고    scopus 로고
    • Corporate sustainability reporting: A study in disingenuity?
    • Aras, G., and D. Crowther. 2009. Corporate sustainability reporting: A study in disingenuity? Journal of Business Ethics 87 (Supplement): 279-288.
    • (2009) Journal of Business Ethics , vol.87 , pp. 279-288
    • Aras, G.1    Crowther, D.2
  • 4
    • 84857049770 scopus 로고    scopus 로고
    • Audited financial reporting and voluntary disclosure as complements: A test of the confirmation hypothesis
    • Ball, R., S. Jayaraman, and L. Shivakumar. 2012. Audited financial reporting and voluntary disclosure as complements: A test of the confirmation hypothesis. Journal of Accounting & Economics 53: 136-166.
    • (2012) Journal of Accounting & Economics , vol.53 , pp. 136-166
    • Ball, R.1    Jayaraman, S.2    Shivakumar, L.3
  • 5
    • 21844514889 scopus 로고
    • Estimation and market valuation of environmental liabilities relating to superfund sites
    • Barth, M., and M. McNichols. 1994. Estimation and market valuation of environmental liabilities relating to superfund sites. Journal of Accounting Research 32 (Supplement): 177-209.
    • (1994) Journal of Accounting Research , vol.32 , pp. 177-209
    • Barth, M.1    McNichols, M.2
  • 6
    • 0003111030 scopus 로고    scopus 로고
    • Factors influencing firms’ disclosures about environmental liabilities
    • Barth, M., M. McNichols, and P. Wilson. 1997. Factors influencing firms’ disclosures about environmental liabilities. Review of Accounting Studies 2: 35-64.
    • (1997) Review of Accounting Studies , vol.2 , pp. 35-64
    • Barth, M.1    McNichols, M.2    Wilson, P.3
  • 7
    • 84988384779 scopus 로고    scopus 로고
    • Voluntary corporate social responsibility reporting: A study of early and late reporter motivations and outcomes
    • Bhimani, A., H. Silvola, and P. Sivabalan. 2016. Voluntary corporate social responsibility reporting: A study of early and late reporter motivations and outcomes. Journal of Management Accounting Research, 28 (2).
    • (2016) Journal of Management Accounting Research , vol.28 , Issue.2
    • Bhimani, A.1    Silvola, H.2    Sivabalan, P.3
  • 9
    • 77957065008 scopus 로고    scopus 로고
    • Sustainability accounting and reporting: Fad or trend?
    • Toronto, Canada: Canadian Financial Executives Research Foundation
    • Burritt, R. L., and S. Schaltegger. 2010. Accounting, Auditing & Accountability Journal 23 (7): 829-846. Toronto, Canada: Canadian Financial Executives Research Foundation
    • (2010) Accounting, Auditing & Accountability Journal , vol.23 , Issue.7 , pp. 829-846
    • Burritt, R.L.1    Schaltegger, S.2
  • 10
    • 84870249172 scopus 로고    scopus 로고
    • Toronto, Canada: Canadian Financial Executives Research Foundation
    • Canadian Financial Executives Research Foundation (CFERF). 2009. Corporate Sustainability Reporting in Canada. Toronto, Canada: Canadian Financial Executives Research Foundation.
    • (2009) Corporate Sustainability Reporting in Canada
  • 12
    • 84988354897 scopus 로고    scopus 로고
    • Audited financial reporting and voluntary disclosure of corporate social responsibility (CSR) reports
    • Chen, L., B. Srinidhi, A. Tsang, and W. Yu. 2016. Audited financial reporting and voluntary disclosure of corporate social responsibility (CSR) reports. Journal of Management Accounting Research, 28 (2).
    • (2016) Journal of Management Accounting Research , vol.28 , Issue.2
    • Chen, L.1    Srinidhi, B.2    Tsang, A.3    Yu, W.4
  • 13
    • 79952706065 scopus 로고    scopus 로고
    • Do stock investors value corporate sustainability? Evidence from an event study
    • Cheung, A. W. K. 2011. Do stock investors value corporate sustainability? Evidence from an event study. Journal of Business Ethics 99 (2): 145-165.
    • (2011) Journal of Business Ethics , vol.99 , Issue.2 , pp. 145-165
    • Cheung, A.W.K.1
  • 14
    • 84875233284 scopus 로고    scopus 로고
    • The effect on price, liquidity and risk when stocks are added to and deleted from a sustainability index: Evidence from the Asia Pacific context
    • Cheung, A. W. K., and E. Roca. 2013. The effect on price, liquidity and risk when stocks are added to and deleted from a sustainability index: Evidence from the Asia Pacific context. Journal of Asian Economics 24: 51-65.
    • (2013) Journal of Asian Economics , vol.24 , pp. 51-65
    • Cheung, A.W.K.1    Roca, E.2
  • 15
  • 16
    • 84856104972 scopus 로고    scopus 로고
    • Do actions speak louder than words? An empirical investigation of corporate environmental reputation
    • Cho, C., R. Guidry, A. Hageman, and D. Patten. 2012. Do actions speak louder than words? An empirical investigation of corporate environmental reputation. Accounting, Organizations and Society 37 (1): 14-25.
    • (2012) Accounting, Organizations and Society , vol.37 , Issue.1 , pp. 14-25
    • Cho, C.1    Guidry, R.2    Hageman, A.3    Patten, D.4
  • 17
    • 84882916043 scopus 로고    scopus 로고
    • The relevance of environmental disclosures: Are such disclosures incrementally informative?
    • Clarkson, P. M., X. Fang, Y. Li, and G. Richardson. 2013. The relevance of environmental disclosures: Are such disclosures incrementally informative? Journal of Accounting and Public Policy Journal of Accounting and Public Policy (32): 5-410.
    • (2013) Journal of Accounting and Public Policy , Issue.32 , pp. 5-410
    • Clarkson, P.M.1    Fang, X.2    Li, Y.3    Richardson, G.4
  • 18
    • 2442676388 scopus 로고    scopus 로고
    • The market valuation of environmental expenditures by pulp and paper companies
    • Clarkson, P., Y. Li, and G. Richardson. 2004. The market valuation of environmental expenditures by pulp and paper companies. The Accounting Review 79: 329-353.
    • (2004) The Accounting Review , vol.79 , pp. 329-353
    • Clarkson, P.1    Li, Y.2    Richardson, G.3
  • 19
    • 41149174352 scopus 로고    scopus 로고
    • Revising the relation between environmental performance and environmental disclosure: An empirical analysis
    • Clarkson, P., Y. Li, G. Richardson, and F. Vasvari. 2008. Revising the relation between environmental performance and environmental disclosure: An empirical analysis. Accounting, Organizations and Society 33: 303-327.
    • (2008) Accounting, Organizations and Society , vol.33 , pp. 303-327
    • Clarkson, P.1    Li, Y.2    Richardson, G.3    Vasvari, F.4
  • 20
    • 79952695637 scopus 로고    scopus 로고
    • Does it really pay to be green? Determinants and consequences of proactive environmental strategies
    • Clarkson, P., Y. Li, G. Richardson, and F. Vasvari. 2011. Does it really pay to be green? Determinants and consequences of proactive environmental strategies. Journal of Accounting and Public Policy 30: 122-144.
    • (2011) Journal of Accounting and Public Policy , vol.30 , pp. 122-144
    • Clarkson, P.1    Li, Y.2    Richardson, G.3    Vasvari, F.4
  • 21
    • 84937634202 scopus 로고    scopus 로고
    • The valuation relevance of greenhouse gas emissions under the European Union carbon emissions trading scheme
    • Clarkson, P., Y. Li, M. Pinnuck, and G. Richardson. 2015. The valuation relevance of greenhouse gas emissions under the European Union carbon emissions trading scheme. European Accounting Review 24 (3): 551-580.
    • (2015) European Accounting Review , vol.24 , Issue.3 , pp. 551-580
    • Clarkson, P.1    Li, Y.2    Pinnuck, M.3    Richardson, G.4
  • 22
    • 67349162088 scopus 로고    scopus 로고
    • Global standards and ethical stock indexes: The case of the Dow Jones Sustainability STOXX Index
    • Consolandi, C., A. Jaiswal-Dale, E. Poggiani, and A. Vercelli. 2008. Global standards and ethical stock indexes: The case of the Dow Jones Sustainability STOXX Index. Journal of Business Ethics 87: 185-197.
    • (2008) Journal of Business Ethics , vol.87 , pp. 185-197
    • Consolandi, C.1    Jaiswal-Dale, A.2    Poggiani, E.3    Vercelli, A.4
  • 23
    • 0031161248 scopus 로고    scopus 로고
    • Investors’ assessment of implicit environmental liabilities: An empirical investigation
    • Cormier, D., and M. Magnan. 1997. Investors’ assessment of implicit environmental liabilities: An empirical investigation. Journal of Accounting and Public Policy 16: 215-241.
    • (1997) Journal of Accounting and Public Policy , vol.16 , pp. 215-241
    • Cormier, D.1    Magnan, M.2
  • 25
    • 0141871315 scopus 로고
    • Can business afford to ignore social responsibilities?. 2011
    • Davis, K. 1960. Can business afford to ignore social responsibilities? California Management Review 2 (3): 70-76.
    • (1960) California Management Review , vol.2 , Issue.3 , pp. 70-76
    • Davis, K.1
  • 26
    • 79952658642 scopus 로고    scopus 로고
    • Voluntary nonfinancial disclosure and the cost of equity capital: The initiation of corporate social responsibility reporting
    • Dhaliwal, D. S., O. Z. Li, A. Tsang, and Y. G. Yang. 2011. Voluntary nonfinancial disclosure and the cost of equity capital: The initiation of corporate social responsibility reporting. The Accounting Review 86 (1): 59-100.
    • (2011) The Accounting Review , vol.86 , Issue.1 , pp. 59-100
    • Dhaliwal, D.S.1    Li, O.Z.2    Tsang, A.3    Yang, Y.G.4
  • 27
    • 84988409759 scopus 로고    scopus 로고
    • Exploring sustainability control systems’ integration: The relevance of sustainability orientation
    • Ditillo, A., and I. E. Lisi. 2016. Exploring sustainability control systems’ integration: The relevance of sustainability orientation. Journal of Management Accounting Research, vol 28 (2).
    • (2016) Journal of Management Accounting Research , vol.28 , Issue.2
    • Ditillo, A.1    Lisi, I.E.2
  • 29
    • 0036206314 scopus 로고    scopus 로고
    • Beyond the business case for corporate sustainability
    • Dyllick, T., and K. Hockerts. 2002. Beyond the business case for corporate sustainability. Business Strategy and the Environment 11 (2): 130-141.
    • (2002) Business Strategy and the Environment , vol.11 , Issue.2 , pp. 130-141
    • Dyllick, T.1    Hockerts, K.2
  • 31
    • 0000962919 scopus 로고
    • The stakeholder theory of the modern corporation: Kantian capitalism
    • edited by Bowie, N., and T. Beauchamp, Upper Saddle River, NJ: Prentice Hall
    • Evan, W., and R. E. Freeman. 1993. The stakeholder theory of the modern corporation: Kantian capitalism. In Ethical Theory and Business, edited by Bowie, N., and T. Beauchamp, 75-84. Upper Saddle River, NJ: Prentice Hall.
    • (1993) Ethical Theory and Business , pp. 75-84
    • Evan, W.1    Freeman, R.E.2
  • 32
    • 0036735890 scopus 로고    scopus 로고
    • The sustainability balanced scorecard: Linking sustainability management to business strategy
    • Figge, F., T. Hahn, S. Schaltegger, and M. Wagner. 2002. The sustainability balanced scorecard: Linking sustainability management to business strategy. Business Strategy and the Environment 11 (5): 269-284.
    • (2002) Business Strategy and the Environment , vol.11 , Issue.5 , pp. 269-284
    • Figge, F.1    Hahn, T.2    Schaltegger, S.3    Wagner, M.4
  • 33
    • 0001788578 scopus 로고
    • The social responsibility of business is to increase its profits
    • September 13
    • Friedman, M. 1970. The social responsibility of business is to increase its profits. The New York Times Magazine (September 13).
    • (1970) The New York Times Magazine
    • Friedman, M.1
  • 34
    • 0003375053 scopus 로고    scopus 로고
    • Sustainability reporting: Who’s kidding whom?
    • Gray, R. H., and M. Milne. 2002. Sustainability reporting: Who’s kidding whom? Chartered Accountants Journal of New Zealand Chartered Accountants Journal of New Zealand (81): 6-66.
    • (2002) Chartered Accountants Journal of New Zealand , Issue.81 , pp. 6-66
    • Gray, R.H.1    Milne, M.2
  • 35
    • 84875669611 scopus 로고    scopus 로고
    • Going green: Market reaction to CSRwire news releases
    • Griffin, P., and Y. Sun. 2013. Going green: Market reaction to CSRwire news releases. Journal of Accounting and Public Policy 32 (2): 93-113.
    • (2013) Journal of Accounting and Public Policy , vol.32 , Issue.2 , pp. 93-113
    • Griffin, P.1    Sun, Y.2
  • 37
  • 38
    • 0029137367 scopus 로고
    • Pollution as news: Media and stock market reactions to the toxics release inventory data
    • Hamilton, J. T. 1995. Pollution as news: media and stock market reactions to the toxics release inventory data. Journal of Environmental Economics and Management 28 (1): 98-113.
    • (1995) Journal of Environmental Economics and Management , vol.28 , Issue.1 , pp. 98-113
    • Hamilton, J.T.1
  • 39
    • 33646435085 scopus 로고    scopus 로고
    • Innovation, creative destruction and sustainability
    • Hart, S. 2005. Innovation, creative destruction and sustainability. Research-Technology Management 48 (5): 21-27.
    • (2005) Research-Technology Management , vol.48 , Issue.5 , pp. 21-27
    • Hart, S.1
  • 40
    • 76349087566 scopus 로고    scopus 로고
    • Eco-control: The influence of management control systems on environmental and economic performance
    • Henri, J. F., and M. Journeault. 2010. Eco-control: The influence of management control systems on environmental and economic performance. Accounting, Organizations and Society 35 (1): 63-80.
    • (2010) Accounting, Organizations and Society , vol.35 , Issue.1 , pp. 63-80
    • Henri, J.F.1    Journeault, M.2
  • 41
  • 42
    • 0034336790 scopus 로고    scopus 로고
    • The value relevance of nonfinancial measures of air pollution in the electric utility industry
    • Hughes, K. 2000. The value relevance of nonfinancial measures of air pollution in the electric utility industry. The Accounting Review 75 (2): 209-228.
    • (2000) The Accounting Review , vol.75 , Issue.2 , pp. 209-228
    • Hughes, K.1
  • 43
    • 0002237580 scopus 로고
    • Environmental regulation and the competitiveness of U.S. manufacturing: What does the evidence tell us?
    • Jaffe, A. B., S. R. Peterson, P. R. Portney, and R. N. Stavins. 1995. Environmental regulation and the competitiveness of U.S. manufacturing: What does the evidence tell us? Journal of Economic Literature Journal of Economic Literature (33): 1-132.
    • (1995) Journal of Economic Literature , Issue.33 , pp. 1-132
    • Jaffe, A.B.1    Peterson, S.R.2    Portney, P.R.3    Stavins, R.N.4
  • 44
    • 84988383415 scopus 로고    scopus 로고
    • Value-relevance of corporate social responsibility: Evidence from short selling
    • Jain, A., P. K. Jain, and Z. Rezaee. 2016. Value-relevance of corporate social responsibility: Evidence from short selling. Journal of Management Accounting Research, 28 (2).
    • (2016) Journal of Management Accounting Research , vol.28 , Issue.2
    • Jain, A.1    Jain, P.K.2    Rezaee, Z.3
  • 45
    • 57049094909 scopus 로고    scopus 로고
    • The value relevance of greenhouse gas emission allowances. An exploratory study in the related United States SO2 market
    • Johnson, D., S. Sefcik, and N. Soderstrom. 2008. The value relevance of greenhouse gas emission allowances. An exploratory study in the related United States SO2 market. European Accounting Review 17 (4): 747-764.
    • (2008) European Accounting Review , vol.17 , Issue.4 , pp. 747-764
    • Johnson, D.1    Sefcik, S.2    Soderstrom, N.3
  • 46
    • 84988435076 scopus 로고    scopus 로고
    • Sustainability accounting systems with a managerial decision focus
    • Joshi, S., and R. Krishnan. 2010. Sustainability accounting systems with a managerial decision focus. Cost Management 24 (6): 20-30.
    • (2010) Cost Management , vol.24 , Issue.6 , pp. 20-30
    • Joshi, S.1    Krishnan, R.2
  • 47
    • 84988402937 scopus 로고    scopus 로고
    • The influence of the eco-control package on environmental and economic performance: A natural resource-based approach
    • Journeault, M. 2016. The influence of the eco-control package on environmental and economic performance: A natural resource-based approach. Journal of Management Accounting Research 28 (2).
    • (2016) Journal of Management Accounting Research , vol.28 , Issue.2
    • Journeault, M.1
  • 48
    • 0026494564 scopus 로고
    • The balanced scorecard: Measures that drive performance
    • Kaplan, R. S., and D. P. Norton. 1992. The balanced scorecard: Measures that drive performance. Harvard Business Review 70 (1): 71- 79.
    • (1992) Harvard Business Review , vol.70 , Issue.1 , pp. 71-79
    • Kaplan, R.S.1    Norton, D.P.2
  • 49
    • 0032825565 scopus 로고    scopus 로고
    • EPA’s voluntary 33/50 program: Impact on toxic releases and economic performance of firms
    • Khanna, M., and L. Damon. 1999. EPA’s voluntary 33/50 program: Impact on toxic releases and economic performance of firms. Journal of Environmental Economics and Management 37 (1): 1-25.
    • (1999) Journal of Environmental Economics and Management , vol.37 , Issue.1 , pp. 1-25
    • Khanna, M.1    Damon, L.2
  • 51
    • 84859848909 scopus 로고    scopus 로고
    • Market reactions to increased reliability of sustainability information
    • Lackmann, J., J. Ernstberger, and M. Stich. 2012. Market reactions to increased reliability of sustainability information. Journal of Business Ethics 107 (2): 111-128.
    • (2012) Journal of Business Ethics , vol.107 , Issue.2 , pp. 111-128
    • Lackmann, J.1    Ernstberger, J.2    Stich, M.3
  • 52
    • 84990338764 scopus 로고    scopus 로고
    • An empirical examination of factors affecting the timing of environmental accounting standard adoption and the impact on corporate valuation
    • Li, Y., and B. McConomy. 1999. An empirical examination of factors affecting the timing of environmental accounting standard adoption and the impact on corporate valuation. Journal of Accounting, Auditing & Finance 14 (3): 279-313.
    • (1999) Journal of Accounting, Auditing & Finance , vol.14 , Issue.3 , pp. 279-313
    • Li, Y.1    McConomy, B.2
  • 53
    • 0000543130 scopus 로고    scopus 로고
    • Corporate disclosure of environmental information: Theory and evidence
    • Li, Y., G. D. Richardson, and D. Thornton. 1997. Corporate disclosure of environmental information: Theory and evidence. Contemporary Accounting Research 14 (3): 435-474.
    • (1997) Contemporary Accounting Research , vol.14 , Issue.3 , pp. 435-474
    • Li, Y.1    Richardson, G.D.2    Thornton, D.3
  • 56
    • 84903150813 scopus 로고    scopus 로고
    • Firm-value effects of carbon emissions and carbon disclosure
    • Matsumura, E., R. Prakash, and S. Vera-Muñoz. 2014. Firm-value effects of carbon emissions and carbon disclosure. The Accounting Review 89 (2): 695-724.
    • (2014) The Accounting Review , vol.89 , Issue.2 , pp. 695-724
    • Matsumura, E.1    Prakash, R.2    Vera-Muñoz, S.3
  • 57
    • 0000057597 scopus 로고
    • Institutionalized organizations: Formal structure as myth and ceremony
    • Meyer, J. W., and B. Rowan. 1977. Institutionalized organizations: Formal structure as myth and ceremony. American Journal of Sociology 83: 340-363.
    • (1977) American Journal of Sociology , vol.83 , pp. 340-363
    • Meyer, J.W.1    Rowan, B.2
  • 58
    • 33750618394 scopus 로고    scopus 로고
    • The sustainability balanced scorecard as a framework for eco-efficiency analysis
    • Mõller, A., and S. Schaltegger. 2005. The sustainability balanced scorecard as a framework for eco-efficiency analysis. Journal of Industrial Ecology 9 (4): 73-83.
    • (2005) Journal of Industrial Ecology , vol.9 , Issue.4 , pp. 73-83
    • Mõller, A.1    Schaltegger, S.2
  • 59
    • 0000905963 scopus 로고    scopus 로고
    • Managing public impressions: Environmental disclosure in annual reports
    • Neu, D., P. Pedwell, and H. Warsame. 1998. Managing public impressions: Environmental disclosure 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    Pedwell, P.2    Warsame, H.3
  • 61
    • 84888199926 scopus 로고    scopus 로고
    • Does the stock market value the inclusion in a sustainability stock index? An event study analysis for German firms
    • Oberndorfer, U., P. Schmidt, M. Wagner, and A. Ziegler. 2013. Does the stock market value the inclusion in a sustainability stock index? An event study analysis for German firms. Journal of Environmental Economics and Management 66 (3): 497-509.
    • (2013) Journal of Environmental Economics and Management , vol.66 , Issue.3 , pp. 497-509
    • Oberndorfer, U.1    Schmidt, P.2    Wagner, M.3    Ziegler, A.4
  • 62
    • 77955687955 scopus 로고    scopus 로고
    • Corporate social performance and financial performance: A research synthesis
    • edited by Crane, A., D. Matten, A. McWilliams, J. Moon, and D. S. Siegel, Oxford, U.K.: Oxfordm University Press
    • Orlitzky, M. 2008. Corporate social performance and financial performance: A research synthesis. In The Oxford Handbook of Corporate Social Responsibility, edited by Crane, A., D. Matten, A. McWilliams, J. Moon, and D. S. Siegel, 113-134. Oxford, U.K.: Oxfordm University Press.
    • (2008) The Oxford Handbook of Corporate Social Responsibility , pp. 113-134
    • Orlitzky, M.1
  • 63
    • 84888609701 scopus 로고    scopus 로고
    • Corporate social responsibility, noise, and stock market volatility
    • Orlitzky, M. 2013. Corporate social responsibility, noise, and stock market volatility. The Academy of Management Perspectives 27 (3): 238-254.
    • (2013) The Academy of Management Perspectives , vol.27 , Issue.3 , pp. 238-254
    • Orlitzky, M.1
  • 64
    • 0001647340 scopus 로고
    • Intra-industry environmental disclosures in response to the Alaskan oil spill: A note on legitimacy theory
    • Patten, D. 1992. Intra-industry environmental disclosures in response to the Alaskan oil spill: A note on legitimacy theory. Accounting, Organizations and Society 17: 471-475.
    • (1992) Accounting, Organizations and Society , vol.17 , pp. 471-475
    • Patten, D.1
  • 65
    • 0036837339 scopus 로고    scopus 로고
    • The relation between environmental performance and environmental disclosure: A research note
    • Patten, D. 2002. The relation between environmental performance and environmental disclosure: A research note. Accounting, Organizations and Society 27: 763-773.
    • (2002) Accounting, Organizations and Society , vol.27 , pp. 763-773
    • Patten, D.1
  • 66
    • 84866748546 scopus 로고    scopus 로고
    • Multinationals’ accountability on sustainability: The evolution of third-party assurance of sustainability reports
    • Perego, P., and A. Kolk. 2012. Multinationals’ accountability on sustainability: The evolution of third-party assurance of sustainability reports. Journal of Business Ethics 110: 173-190.
    • (2012) Journal of Business Ethics , vol.110 , pp. 173-190
    • Perego, P.1    Kolk, A.2
  • 67
    • 84908403578 scopus 로고
    • America’s green strategy
    • Porter, M. 1991. America’s green strategy. Scientific American 264 (4): 96.
    • (1991) Scientific American , vol.264 , Issue.4 , pp. 96
    • Porter, M.1
  • 68
    • 33845336816 scopus 로고    scopus 로고
    • Strategy and society: The link between competitive advantage and corporate social responsibility
    • Porter, M. E., and M. R. Kramer. 2006. Strategy and society: The link between competitive advantage and corporate social responsibility. Harvard Business Review 84 (12): 78-92.
    • (2006) Harvard Business Review , vol.84 , Issue.12 , pp. 78-92
    • Porter, M.E.1    Kramer, M.R.2
  • 70
    • 84983041635 scopus 로고    scopus 로고
    • PricewaterhouseCoopers (PwC). 2014. Sustainability Goes Mainstream: Insights into Investor Views. Available at: http://www.pwc.com/us/en/pwc-investor-resource-institute/publications/sustainability-goes-mainstream-investor-views.jhtml
    • (2014) Sustainability Goes Mainstream: Insights into Investor Views
  • 71
    • 79960324076 scopus 로고    scopus 로고
    • Signaling sustainability leadership: Empirical evidence of the value of DJSI membership
    • Robinson, M., A. Kleffner, and S. Bertels. 2011. Signaling sustainability leadership: Empirical evidence of the value of DJSI membership. Journal of Business Ethics 101 (3): 493-505.
    • (2011) Journal of Business Ethics , vol.101 , Issue.3 , pp. 493-505
    • Robinson, M.1    Kleffner, A.2    Bertels, S.3
  • 74
    • 83155181677 scopus 로고    scopus 로고
    • Is environmental performance a determinant of bond pricing? Evidence from the U.S. pulp and paper and chemical industries
    • Schneider, T. 2011. Is environmental performance a determinant of bond pricing? Evidence from the U.S. pulp and paper and chemical industries. Contemporary Accounting Research 28 (5): 1537-1561.
    • (2011) Contemporary Accounting Research , vol.28 , Issue.5 , pp. 1537-1561
    • Schneider, T.1
  • 75
    • 0004168045 scopus 로고    scopus 로고
    • 2nd edition. Thousand Oaks, CA: Sage Publications
    • Scott, W. R. 2001. Institutions and Organizations. 2nd edition. Thousand Oaks, CA: Sage Publications.
    • (2001) Institutions and Organizations
    • Scott, W.R.1
  • 76
    • 67650760573 scopus 로고    scopus 로고
    • Assurance on sustainability reports: An international comparison
    • Simnett, R., A. Vanstraelen, and W. Chua. 2009. Assurance on sustainability reports: An international comparison. The Accounting Review 84 (3): 937-967.
    • (2009) The Accounting Review , vol.84 , Issue.3 , pp. 937-967
    • Simnett, R.1    Vanstraelen, A.2    Chua, W.3
  • 79
    • 49049139717 scopus 로고
    • An evaluation of environmental disclosures made in corporate annual reports
    • Wiseman, J. 1982. An evaluation of environmental disclosures made in corporate annual reports. Accounting, Organizations and Society 7 (1): 553-563.
    • (1982) Accounting, Organizations and Society , vol.7 , Issue.1 , pp. 553-563
    • Wiseman, J.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.