Hogan, Janine; Lodhia, Sumit - In: International Journal of Accounting & Information Management 19 (2011) 3, pp. 267-287
sustainability reporting to respond to reputation risk arising from proposed regulation. Design/methodology/approach – The paper uses … understanding what motivates sustainability reporting, and how proposed regulation could lead to a decrease in the quantity but … increase in the quality of sustainability reporting. In addition, “honesty” is revealed as a potential RRM strategy …