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Original Articles

Does sustainability reporting improve corporate behaviour?: Wrong question? Right time?

Pages 65-88 | Published online: 28 Feb 2012

Keep up to date with the latest research on this topic with citation updates for this article.

Read on this site (18)

Carlos Anguiano-Santos & Melania Salazar-Ordóñez. (2024) Sustainability reporting as a tool for fostering sustainable growth in the agri-food sector: the case of Spain. Journal of Environmental Planning and Management 67:2, pages 426-453.
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Albertina Paula Monteiro, Isabel-María García-Sánchez & Beatriz Aibar-Guzmán. (2023) Can social disclosure induce a better corporate social performance?. Economic Research-Ekonomska Istraživanja 36:3.
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Sveinung Jørgensen, Lars Jacob Tynes Pedersen & Siv Skard. (2023) Resource accounting for a circular economy: evidence from a digitalised waste management system. Accounting Forum 47:4, pages 553-582.
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Ahmed Abdel-Maksoud, Mirna Jabbour & Magdy Abdel-Kader. (2021) Stakeholder pressure, eco-control systems, and firms’ performance: empirical evidence from UK manufacturers. Accounting Forum 45:1, pages 30-57.
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Ken Peasnell. (2020) Editing Accounting and Business Research 1994–2006: the transition years in retrospect. Accounting and Business Research 50:7, pages 702-712.
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Md Moazzem Hossain. (2018) Sustainability reporting by Australian local government authorities. Local Government Studies 44:4, pages 577-600.
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Nicolas Garcia-Torea, Belen Fernandez-Feijoo & Marta de la Cuesta-González. (2017) The influence of ownership structure on the transparency of CSR reporting: empirical evidence from Spain. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 46:3, pages 249-271.
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Mercedes Luque-Vílchez & Carlos Larrinaga. (2016) Reporting Models do not Translate Well: Failing to Regulate CSR Reporting in Spain. Social and Environmental Accountability Journal 36:1, pages 56-75.
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Ericka Costa & Marisa Agostini. (2016) Mandatory Disclosure about Environmental and Employee Matters in the Reports of Italian-Listed Corporate Groups. Social and Environmental Accountability Journal 36:1, pages 10-33.
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Ralf Barkemeyer, Breeda Comyns, Frank Figge & Giulio Napolitano. (2014) CEO statements in sustainability reports: Substantive information or background noise?. Accounting Forum 38:4, pages 241-257.
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Rob Gray. (2013) Sustainability + Accounting Education: The Elephant in the Classroom. Accounting Education 22:4, pages 308-332.
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Javier Husillos, Carlos Larrinaga González & María José Álvarez Gil. (2011) The emergence of triple bottom line reporting in Spain. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 40:150, pages 195-219.
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Giacomo Boesso & Kamalesh Kumar. (2009) Stakeholder prioritization and reporting: Evidence from Italy and the US. Accounting Forum 33:2, pages 162-175.
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Robert Jupe. (2007) An analysis of disclosures in corporate environmental reports. Social and Environmental Accountability Journal 27:2, pages 8-11.
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Jan Bebbington & Jeffrey Unerman. (2007) Introducing and imagining a new literature. Social and Environmental Accountability Journal 27:2, pages 4-7.
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Martin Walker. (2006) How can business reporting be improved? A research perspective. Accounting and Business Research 36:sup1, pages 95-105.
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Articles from other publishers (93)

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Alice Carle. (2024) Implementation Challenges of Innovation Policies Fostering Sustainability: Evidence from a French Public Grant for Technological Startups. Journal of Innovation Economics & Management N° 43:1, pages 39-67.
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Przemysław Niewiadomski & Agnieszka Stachowiak. (2024) The Sustainable Production and Well-Being of Employees as a Derivative of the Concept of Sustainable Production. Sustainability 16:1, pages 465.
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Ruth Dimes & Charl de Villiers. (2024) Hallmarks of Integrated Thinking. The British Accounting Review 56:1, pages 101281.
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David C. Hay, Michael Kend, Laura Sierra-García & Nava Subramaniam. (2023) Sustainability assurance and provider choice: a meta-regression analysis. Sustainability Accounting, Management and Policy Journal 14:6, pages 1183-1208.
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Yosra Mnif & Jihene Kchaou. (2021) Through the rhetoric art: CEO incentives in sustainability sensitive industries. Meditari Accountancy Research 31:3, pages 576-601.
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Md. Mominur Rahman & Mohammad Ekramol Islam. (2023) The impact of green accounting on environmental performance: mediating effects of energy efficiency. Environmental Science and Pollution Research 30:26, pages 69431-69452.
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Nam Mai, Petros Vourvachis & Suzana Grubnic. (2023) The impact of the UK's Modern Slavery Act (2015) on the disclosure of FTSE 100 companies. The British Accounting Review 55:3, pages 101115.
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NURMADI HARSA SUMARTA, PRIHATNOLO GANDHI AMIDJAYA, MUHAMMAD AGUNG PRABOWO & TRI MULYANINGSIH. (2023) Post-Issue of Sustainability Report: Does Market Valuation Improve?. International Journal of Economics and Management 17:1, pages 77-91.
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Wei Qian, Carol Tilt, Dinithi Dissanayake & Sanjaya Kuruppu. (2020) Motivations and impacts of sustainability reporting in the Indo‐Pacific region: Normative and instrumental stakeholder approaches. Business Strategy and the Environment 29:8, pages 3370-3384.
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Xiaofang Chen, P.R. Weerathunga, Mohammad Nurunnabi, K.M.M.C.B. Kulathunga & W.H.M.S. Samarathunga. (2020) Influences of Behavioral Intention to Engage in Environmental Accounting Practices for Corporate Sustainability: Managerial Perspectives from a Developing Country. Sustainability 12:13, pages 5266.
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Isabel-María García-Sánchez, Jennifer Martínez-Ferrero & Tania Azevedo. (2020) Does Capital Market Distrust CSR Reporting? Economic Benefits in Presence of Complementary Monitoring Mechanism. Journal of Business Accounting and Finance Perspectives 2:3, pages 1.
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Carlos Larrinaga, Adriana Rossi, Mercedes Luque-Vilchez & Manuel Núñez-Nickel. (2018) Institutionalization of the Contents of Sustainability Assurance Services: A Comparison Between Italy and United States. Journal of Business Ethics 163:1, pages 67-83.
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Nicolas Garcia‐Torea, Belen Fernandez‐Feijoo & Marta De La Cuesta. (2019) CSR reporting communication: Defective reporting models or misapplication?. Corporate Social Responsibility and Environmental Management 27:2, pages 952-968.
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Appel Mahmud, Donghong Ding & Md Morshadul Hasan. (2019) Disclosure of Corporate Social Responsibility Practices. Journal of Accounting and Finance in Emerging Economies 5:2, pages 295-312.
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Marta De la Cuesta-González & Eva Pardo. (2019) Corporate tax disclosure on a CSR basis: a new reporting framework in the post-BEPS era. Accounting, Auditing & Accountability Journal 32:7, pages 2167-2192.
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Dina El-Bassiouny & Peter Letmathe. (2019) Political instability and corporate social responsibility: the case of Egypt. Social Responsibility Journal 16:5, pages 745-767.
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Akrum Helfaya & Mark Whittington. (2019) Does designing environmental sustainability disclosure quality measures make a difference?. Business Strategy and the Environment 28:4, pages 525-541.
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Meshari Al-Hajri & Fawaz Al-Enezi. (2019) The association between Corporate Social Responsibility Disclosure and accounting-based financial performance: a Kuwaiti evidence. Investment Management and Financial Innovations 16:1, pages 1-13.
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