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Corporate environmental sustainability disclosures and environmental risk : alternative tests of socio-political theories

Dobler, Michael; Lajili, Kaouthar; Zéghal, Daniel - In: Journal of accounting & organizational change 11 (2015) 3, pp. 301-332

Persistent link: https://www.econbiz.de/10011488276

Gatekeepers of sustainability information : exploring the roles of accountants

Schaltegger, Stefan; Zvezdov, Dimitar - In: Journal of accounting & organizational change 11 (2015) 3, pp. 333-361

Persistent link: https://www.econbiz.de/10011488297

Corporate social responsibility reporting in professional accounting firms

Duff, Angus - In: The British accounting review : the journal of the … 48 (2016) 1, pp. 74-86

Persistent link: https://www.econbiz.de/10011489916

Comparing the evolution of CSR reporting to that of financial reporting

Tschopp, Daniel; Huefner, Ronald J. - In: Journal of business ethics : JOBE 127 (2015) 3, pp. 565-577

Persistent link: https://www.econbiz.de/10010503956

Sustainability reporting beyond rhetoric : linking strategy, accounting and communication

Schaltegger, Stefan - In: Contemporary issues in sustainability accounting, …, (pp. 183-195). 2012

Persistent link: https://www.econbiz.de/10009567863

Exploring the strategic integration of sustainability initiatives : opportunities for accounting research

Ballou, Brian; Casey, Ryan J.; Grenier, Jonathan H.; … - In: Accounting horizons : a quarterly publication of the … 26 (2012) 2, pp. 265-288

Persistent link: https://www.econbiz.de/10009568293

The changing role of accounting education and management control systems in the age of sustainability

Sharma, Umesh; Kelly, Martin - In: International journal of critical accounting : IJCA 7 (2015) 3, pp. 289-303

Persistent link: https://www.econbiz.de/10011480913

Triple Bottom Line Reporting : An Innovative Accounting Initiative

Dutta, Dr.Sumanta - 2013

Corporate Sustainability is of utmost important for the survival of organizations and their future generations' stakeholders. To cope up with the globalized challenges, corporate all around the globe wants to consider applying a corporate sustainability plan by addressing their “Triple Bottom...

Persistent link: https://www.econbiz.de/10013091677

Corporate Social and Environmental Reporting : Another Dimension for Accounting Information

Lungu, Camelia Iuliana - 2014

Traditional accounting has lost its instrumental ability of entailing the informational dimensions that are requested … accounting must be reconfigured in a larger context under the subtle influence of social and environmental attractors. Therefore …, we consider that besides the principles exposed in traditional accounting, a set of principles that underpin the role of …

Persistent link: https://www.econbiz.de/10013070879

Audited Financial Reporting and Voluntary Disclosure of Corporate Social Responsibility (CSR) Reports

Chen, Long - 2015

Prior studies show that corporate social responsibility (CSR) reporting is informative to investors but lacks credibility. This study examines whether a commitment to audits of financial outcomes, proxied by audit fees, is associated with greater CSR reporting credibility. We find that audit...

Persistent link: https://www.econbiz.de/10013014637