REFERENCES

• Adams, C. 2002. Internal organisational factors influencing corporate, social and ethical reporting: beyond current theorising. Auditing, Accounting and Accountability Journal 15(2): 223–250.
   Google Scholar
• Adams, C. 2004. The ethical, social and environmental reporting-performance portrayal gap. Accounting, Auditing and Accountability Journal 17(5): 731–757.
   Google Scholar
• Adams, C., and Larrinaga-Gonzalez, C. 2007. Engaging with organizations in pursuit of improved sustainability accounting and performance. Accounting, Auditing and Accountability Journal 20(3): 333–355.
   Google Scholar
• Adams, C., and Narayanan, V. 2007. The standardization of sustainability reporting. In: Unerman, J.; Bebbington, J., and O'dwyer, B., Eds. Sustainability Accounting and Accountability, New York: Routledge: 70–85.
   Google Scholar
• Adams, C. A., and Mcnicholas, P. 2007. Making a difference: sustainability reporting, accountability and organisational change. Accounting, Auditing and Accountability Journal 20(3): 382–402.
   Google Scholar
• Albelda-Pérez, E.; Correa-Ruiz, C., and Carrasco-Fenech, F. 2007. Environmental management systems as an embedding mechanism: a research note. Auditing, Accounting and Accountability Journal 20(3): 403.
   Google Scholar
• Álvarez-Etxeberría, I. 2009. Las memorias de sostenibilidad: un instrumento para la gestión de la sostenibilidad. Revista Española de Financiación y Contabilidad 38(144): 677–697.
   Google Scholar
• Archel, P.; Fernández, M., and Larrinaga-Gonzalez, C. 2008. The organizational and operational boundaries of triple bottom line reporting: a survey. Environmental Management Journal 41(1): 106–117.
   Google Scholar
• Arksey, H., and Knight, P. 1999. Interviewing for Social Scientists. Sage Publications.
   Google Scholar
• Bateman, T. S., and Crant, J. M. 1993. The proactive component of organizational behavior: a measure and correlates. Journal of Organizational Behaviour 14(2): 103–118.
   Web of Science ®Google Scholar
• Bebbington, J.; Gray, R.; Thomson, I., and Walters, D. 1994. Accountant's attitudes and environmentally-sensitive accounting. Accounting and Business Research 24(94): 109–120.
   Google Scholar
• Brown, N., and Deegan, C. M. 1998. The public disclosure of environmental performance information—A dual test of media agenda setting theory and legitimacy theory. Accounting and Business Research 29(1): 21–41.
   Google Scholar
• Calvo-Sanchez, J.A.; Garayar-Erro, A., and Álvarez-Etxeberria, I. 2007. Informes de Sostenibilidad: estado del arte. Cuadernos Aragoneses de Economía 17(1): 63–97.
   Google Scholar
• Campbell, D. 2003. Intra—and intersectorial effects in environmental disclosures: evidence for legitimacy theory. Business Strategy and the Environment, 12(6): 357–371.
   Google Scholar
• Campbell, D., Craven, B., and Shrives, P. 2003. Voluntary social reporting in three FTSE sectors: a comment on perception and legitimacy. Accounting, Auditing and Accountability Journal, 16(4): 558–581.
   Google Scholar
• Collison, D.; Lorraine, N., and Power, D. 2003. An exploration of corporate attitudes to the significance of environmental information for stakeholders. Corporate Social Responsibility and Environmental Management 10(4): 199–211.
   Google Scholar
• Cormier, D., Gordon, I. M., and Magnan, M. 2004. Corporate environmental Disclosure: contrasting management's perceptions with Reality. Journal of Business Ethics 49(2): 143–165.
   Web of Science ®Google Scholar
• Crant, J. M. 2000. Proactive behavior in organizations. Journal of Management 26(3): 435–462.
   Web of Science ®Google Scholar
• Czarniawska, B. (2004). Narratives in Social Science Research. London: Sage Publications.
   Google Scholar
• Deegan, C., and Blomquist, CH. 2006. Stakeholders influence on corporate reporting: An exploration of the interaction between WWWF-Australia and the Australian minerals industry. Accounting Organizations and Society 31(4/5): 343–372.
   Web of Science ®Google Scholar
• Deegan, C., and Gordon, B. 1996. A study of the environmental disclosure practices of Australian corporations. Accounting and Business Research 26(3): 187–199.
   Google Scholar
• Deegan, C.; Rankin, M., and Tobin, J. 2002. An examination of the corporate social and environmental disclosures of BHP from 1983–1997. A test of legitimacy theory. Accounting, Auditing and Accountability Journal 15(3): 312–343.
   Google Scholar
• Deegan, C.; Rankin, M., and Voght, P. 2000. Firm's disclosure reactions to major social incidents: Australian evidence. Accounting Forum 14(1): 101–130.
   Google Scholar
• Dimaggio, P. J. 1988. Interest and agency in institutional theory. In: Zucker, L. G., Ed. Institutional patterns and organizations: culture and environment. Cambridge, M.A.: Ballinger.
   Google Scholar
• GLOBAL REPORTING INITIATIVE (GRI). 2002. Sustainability reporting guidelines. Boston.
   Google Scholar
• GLOBAL REPORTING INITIATIVE (GRI). (GRI). 2006. Sustainability reporting guidelines. Amsterdam.
   Google Scholar
• Gray, R. 2002a. The Social Accounting Project and Accounting, Organizations and Society: Privileging engagement, imaginings, new accountings and pragmatism over critique?. Accounting, Organizations and Society 27(7): 687–708.
   Web of Science ®Google Scholar
• Gray, R. 2002b. Of messiness, systems and sustainability: towards a more social and environmental finance and accounting. British Accounting Review 34(4): 357–386.
   Google Scholar
• Gray, R. 2006. Does sustainability reporting improve corporate behaviour?: Wrong question? Right time? Accounting and Business Research 36(4): 65–88.
   Google Scholar
• Gray, R., Kouhy, R., and Lavers, S. 1995b. Corporate social and environmental reporting. A review of the literature and a longitudinal study of UK disclosure. Accounting, Auditing and Accountability Journal 8(2): 47–77.
   Google Scholar
• Gray, R. H. and Milne, M. J. 2004. Towards reporting on the triple bottom line: mirages, methods and myths. In: Henriques, A., and Richardson, J. Eds. The Triple Bottom Line: Does It All Add Up?, London: Earthscan: 70–80.
   Google Scholar
• Gray, R.; Walters, D. M.; Bebbington, J., and Thompson, I. 1995a. The greening of enterprise: an exploration of the (non) role of environmental accounting and environmental accountants in organizational change. Critical Perspective on Accounting 6(3): 211–239.
   Google Scholar
• Huberman, M., and Miles M. B. 1994. Data management and analysis methods. In: Denzin, N. K., and Lincoln, Y. S., Eds. Handbook of qualitative research. Thousand Oads, California: Sage.
   Google Scholar
• Kuasirikun, N. 2005. Attitudes to the development and implementation of social and environmental accounting in Thailand. Critical Perspectives on Accounting 16(8): 1035–1057.
   Google Scholar
• Larrinaga-Gonzalez C., and Bebbington, J. 2001. Accounting change or institutional appropriation?—A case study of the implementation of environmental accounting. Critical Perspectives on Accounting 12(3): 269–292.
   Google Scholar
• Lawrence, T. B. 1999. Institutional Strategy. Journal of Management 25(2): 161–188.
   Web of Science ®Google Scholar
• Llena, F.; Moneva, J. M., and Hernández, B. 2007. Environmental Disclosure and compulsory accounting standards: The case of Spanish annual reports. Business Strategy and the Environment 16(1): 50–63.
   Google Scholar
• Magness, V. 2006. Strategic posture, financial performance and environmental disclosure. An empirical test of legitimacy theory. Accounting, Auditing and Accountability Journal 19(4): 540–563.
   Google Scholar
• Miller, W. L., and Crabtree, B. F. 1999. Depth interviewing. In Crabtree, B. F., and Miller, W. L., Eds. Doing Qualitative Research. California: Sage Publications: 89–108.
   Google Scholar
• Moneva, J.M.; Archel, P. and Correa, C. 2006. GRI and the camouflaging of corporate unsustainability. Accounting Forum 30(2): 121–137.
   Google Scholar
• Neu, D.; Warsame, H., and Pedwell, D. 1998. Managing public impressions: environmental disclosures in annual reports. Accounting, Organizations and Society 23(3): 265–282.
   Web of Science ®Google Scholar
• O'donovan, G. 2002. Environmental disclosures in the annual report. Extending the applicability and predictive power of legitimacy theory, Accounting, Auditing and Accountability Journal 15(3): 344–71.
   Google Scholar
• O'dwyer, B. 2003. Conceptions of corporate social responsibility: the nature or managerial capture. Accounting, Auditing and Accountability Journal 16(4): 523–557.
   Google Scholar
• O'dwyer, B. 2004. Qualitative data analysis: illuminating a Process for Transforming a ‘Messy’ but ‘Attractive’ ‘Nuisance’. In: Humphry, C., and Lee, W., Eds. The Real Life Guide to Accounting Research. A Behind-the-Scenes View of Using Qualitative Research Methods. Amsterdam: Elsevier: 391–407.
   Google Scholar
• O'dwyer, B. 2005. The construction of a social account: a case study in an overseas aid agency. Accounting Organizations and Society 30(3): 279–296.
   Web of Science ®Google Scholar
• O'dwyer, B. 2002. Managerial perceptions of corporate social disclosure. An Irish story. Accounting, Auditing and Accountability Journal 15(3): 406–436.
   Google Scholar
• Parker, L. D. 2005. Social and environmental accountability research: a view form the commentary box. Accounting Auditing and Accountability Journal 18(6): 842–860.
   Google Scholar
• Patten, D. M. 1992. Intra-industry environmental disclosures in response to the Alaskan oil spill: a note on legitimacy theory. Accounting, Organizations and Society 17(5): 471–475.
   Web of Science ®Google Scholar
• Patten, D. M. 1995. Variability in social disclosure: A legitimacy-based analysis. Advances in Public Interest Accounting 6: 273–285.
   Google Scholar
• Patton, M.Q. 2002. Qualitative evaluation and research methods, Third Edition, Sage, Beverly Hills, California.
   Google Scholar
• Roberts, R. W. 1992. Determinants of corporate social responsibility disclosure: an application of stakeholder theory. Accounting, Organizations and Society 17(6): 595–612.
   Web of Science ®Google Scholar
• Smith, J.; Adhikari, A., and Tondkar, R. 2005. Exploring differences in social disclosures internationally: A stakeholder perspective. Journal of Accounting and Public Policy 24(2): 123–151.
   Google Scholar
• Thomson, I., and Bebbington, J. 2005. Social and environmental reporting in the UK: a pedagogic evaluation. Critical Perspectives on Accounting 16(5): 507–533.
   Google Scholar
• Tilt, C. A. 1994. The influence of external pressure groups on corporate social disclosure: some empirical evidence. Accounting, Auditing and Accountability Journal, 7(4): 47–72.
   Google Scholar
• Tinker, A. M., and Neimark, M. 1987. The role of annual reports in gender and class contradictions at General Motors: 1917–1976. Accounting, Organizations and Society 12(1): 71–88.
   Web of Science ®Google Scholar
• Ullmann, A. 1985. Data in search of a theory: A critical examination of the relationships among social performance, social disclosure, and economic performance of U.S. firms. Academy of Management Review 10(3): 540–557.
   Web of Science ®Google Scholar
• Wengraf, T. 2001. Qualitative Research Interviewing: Semi-structured, Biographical and Narratives Methods. London: Sage Publications.
   Google Scholar
• Wilmshurst, T. D., and Frost, G. R. 2000. Corporate environmental reporting. A test of legitimacy theory. Accounting, Auditing and Accountability Journal 13(1): 10–26.
   Google Scholar
• Yin, R. (1994). Case Study Research: Design and Methods, Second Edition, Beverly Hills, CA: Sage Publishing.
   Google Scholar