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Does innovation in environmental, social, and governance disclosures pay off in China? : an integrated reporting perspective
Sun, Yanqi; Xu, Cheng; Ding, Rui; Cao, Yuanyuan - In: Borsa Istanbul Review 23 (2023) 3, pp. 600-613
This paper explores whether Chinese capital providers can benefit from the integrated reporting (IR) approach. Using a sample of 7168 observations selected from 1169 firms listed in China between 2006 and 2019, we examine the relation between the integration level of ESG disclosures and firm...
Persistent link: https://www.econbiz.de/10014308774
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An insider's reflection on quantitative research in the social and environmental disclosure domain
Patten, Dennis M. - In: Critical perspectives on accounting : an international … 32 (2015), pp. 45-50
Persistent link: https://www.econbiz.de/10011413210
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Social and environmental reporting of oil and gas companies in Tanzania : comparative study with gri guidelines
Kikwiye, Ramadhani Salum - In: Business management review : journal of the University … 22 (2019) 1, pp. 85-109
Persistent link: https://www.econbiz.de/10012062660
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Building corporate reputation through corporate social responsibility (CSR) reports : the case of extractive industries
Sethi, S. Prakash; Martell, Terrence F.; Demir, Mert - In: Corporate reputation review : an international journal 19 (2016) 3, pp. 219-243
Persistent link: https://www.econbiz.de/10011601154
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Determination of environmental, social and corporate governance indicators : framework in the measurement of sustainable performance
Kocmanová, Alena; Šimberová, Iveta - In: Journal of business economics and management 15 (2014) 5, pp. 1017-1033
Persistent link: https://www.econbiz.de/10010484320
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A research note on standalone corporate social responsibility reports : signaling or greenwashing?
Mahoney, Lois S.; Thorne, Linda; Cecil, Lianna; LaGore, … - In: Critical perspectives on accounting : an international … 24 (2013) 4/5, pp. 350-359
Persistent link: https://www.econbiz.de/10009758489
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Back to basics : what do we mean by environmental (and social) accounting and what is it for? : a reaction to Thornton
Gray, Rob - In: Critical perspectives on accounting : an international … 24 (2013) 6, pp. 459-468
Persistent link: https://www.econbiz.de/10010127412
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Green accounting : reflections from a CSR and environmental disclosure perspective
Cho, Charles H.; Patten, Dennis M. - In: Critical perspectives on accounting : an international … 24 (2013) 6, pp. 443-447
Persistent link: https://www.econbiz.de/10010127418
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Corporate sustainability reporting index and baseline data for the cruise industry
Bonilla-Priego, Ma Jesús; Font, Xavier; Rosario … - In: Tourism management : research, policies, practice 44 (2014), pp. 149-160
Persistent link: https://www.econbiz.de/10010384228
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Disclosure or action : evaluating ESG behavior towards financial performance
Yoo, Sunbin; Managi, Shunsuke - In: Finance research letters 44 (2022), pp. 1-7
Persistent link: https://www.econbiz.de/10014495076