Controversial sectors in banks’ sustainability reporting

References

• Aguilera-Caracuel J, Guerrero-Villegas J. 2018. How corporate social responsibility helps MNEs to improve their reputation. The moderating effects of geographical diversification and operating in developing regions. Corp Soc Responsib Environ Manag. 5(4):355–372.
   Google Scholar
• Ali W, Frynas JG, Mahmood Z. 2017. Determinants of corporate social responsibility (CSR) disclosure in developed and developing countries: A literature review. Corp Soc Responsib Environ Manag. 24(4):273–294.
   Web of Science ®Google Scholar
• Banerjee SB, Bonnefous AM. 2011. Stakeholder management and sustainability strategies in the French nuclear industry. Bus Strat Environ. 20(2):124–140. doi:10.1002/bse.v20.2.
   Web of Science ®Google Scholar
• Baughn CC, Bodie NL, McIntosh JC. 2007. Corporate social and environmental responsibility in Asian countries and other geographical regions. Corp Soc Responsib Environ Manag. 14(4):189–205.
   Google Scholar
• Birindelli G, Ferretti P, Intonti M, Iannuzzi AP. 2015. On the drivers of corporate social responsibility in banks: evidence from an ethical rating model. J Manag Gov. 19(2):303–340.
   Web of Science ®Google Scholar
• Brammer SJ, Pavelin S, Porter LA. 2006. Corporate social performance and geographical diversification. J Bus Res. 59(9):1025–1034.
   Web of Science ®Google Scholar
• Branco MC, Rodrigues LL. 2006. Communication of corporate social responsibility by Portuguese banks: A legitimacy theory perspective. Corp Commun Int J. 11(3):232–248.
   Google Scholar
• Byrne E. 2007. Assessing arms makers corporate social responsibility. J Bus Ethics. 74(2):201–217.
   Google Scholar
• Cai Y, Jo H, Pan C. 2012. Doing well while doing bad? CSR in controversial industry sectors. J Bus Ethics. 108(4):467–480.
   Web of Science ®Google Scholar
• Calabrese A, Costa R, Menichini T, Rosati F. 2013. Does corporate social responsibility hit the mark? A stakeholder oriented methodology for CSR assessment. Know Process Mgmt. 20(2):77–89.
   Google Scholar
• Campbell D, Craven B, Shrives P. 2003. Voluntary social reporting in three FTSE sectors: a comment on perception and legitimacy. Account Audit Account J. 16(4):558–581.
   Google Scholar
• Carnevale C, Mazzuca M. 2014. Sustainability report and bank valuation: evidence from European stock markets. Bus Ethics Eur Rev. 23(1):69–90.
   Web of Science ®Google Scholar
• Cormier D, Magnan M. 2003. Environmental reporting management: A continental European perspective. J Account Public Pol. 22(1):43–62.
   Google Scholar
• Crane A, Glozer S. 2016. Researching corporate social responsibility communication: themes, opportunities and challenges. J Manag Stud. 53(7):1223–1252.
   Web of Science ®Google Scholar
• Day R, Woodward T. 2009. CSR reporting and the UK financial services sector. J Appl Account Res. 10(3):159–175.
   Google Scholar
• Disli M, Ng A, Askari H. 2016. Culture, income, and Co2 emission. Renew Sustain Energy Rev. 62:418–428.
   Web of Science ®Google Scholar
• El Ghoul S, Zheng X. 2016. Trade credit provision and national culture. J Corp Finance. 41. 475–501.
   Web of Science ®Google Scholar
• European Commission (EC). 2011. Communication from the commission to the European parliament, the council, the European economic and social committee and the committee of the regions. A renewed EU strategy 2011–14 for corporate social responsibility. COM. final. October 25. 2011(681).
   Google Scholar
• Frijns B, Dodd O, Cimerova H. 2016. The impact of cultural diversity in corporate boards on firm performance. J Corp Finance. 41:521–541.
   Web of Science ®Google Scholar
• Gallego-Álvarez I, Ortas E. 2017. Corporate environmental sustainability reporting in the context of national cultures: a quantile regression approach. Int Bus Rev. 26(2):337–353.
   Web of Science ®Google Scholar
• Gallén ML, Peraita C. 2018. The effects of national culture on corporate social responsibility disclosure: a cross-country comparison. Appl Econ. 50(27):2967–2979.
   Web of Science ®Google Scholar
• Ghazali NAM. 2007. Ownership structure and corporate social responsibility disclosure: some Malaysian evidence. Corp Gov. 7(3):251–266.
   Google Scholar
• Gjølberg M. 2009. Measuring the immeasurable?: constructing an index of CSR practices and CSR performance in 20 countries. Scand J Manag. 25(1):10–22.
   Web of Science ®Google Scholar
• Gray R, Kouhy R, Lavers S. 1995. Corporate social and environmental reporting: a review of the literature and a longitudinal study of UK disclosure. Account Audit Account J. 8(2):47–77.
   Google Scholar
• Grougiou V, Dedoulis E, Leventis S. 2016. Corporate social responsibility reporting and organizational stigma: the case of ‘sin’ industries. J Bus Res. 69(2):905–914.
   Web of Science ®Google Scholar
• Guillamón-Saorín E, Guiral A, Blanco B. 2018. Managing risk with socially responsible actions in firms involved in controversial activities and earnings management. Span J Finance Acct. 47(1):1–24.
   Google Scholar
• Gujarati DN, Porter DC. 2004. Basic econometrics. New York (NY): McGraw-Hill.
   Google Scholar
• Hahn R, Kühnen M. 2013. Determinants of sustainability reporting: A review of results, trends, theory, and opportunities in an expanding field of research. J Clean Prod. 59:5–21.
   Web of Science ®Google Scholar
• Halkos G, Skouloudis A. 2017. Revisiting the relationship between corporate social responsibility and national culture: A quantitative assessment. Manag Decision. 55(3):595–613.
   Web of Science ®Google Scholar
• Herzig C, Moon J. 2013. Discourses on corporate social ir/responsibility in the financial sector. J Bus Res. 66(10):1870–1880.
   Web of Science ®Google Scholar
• Hofstede G, Hofstede GJ, Minkov M. 2010. Cultures and organizations. New York (NY): McGraw Hill.
   Google Scholar
• Hong H, Kacperczyk M. 2009. The price of sin: the effects of social norms on markets. J Financial Econ. 93(1):15–36.
   Web of Science ®Google Scholar
• Hoogiemstra R. 2000. Corporate communication and impression management – new perspectives why companies engage in corporate social reporting. J Bus Ethics. 27(1/2):55–68.
   Web of Science ®Google Scholar
• Hu VI, Scholtens B. 2014. Corporate social responsibility policies of commercial banks in developing countries. Sustain Dev. 22(4):276–288.
   Web of Science ®Google Scholar
• Jensen JC, Berg N. 2012. Determinants of traditional sustainability reporting versus integrated reporting. An institutionalist approach. Bus Strategy Env. 21(5):299–316.
   Web of Science ®Google Scholar
• Jo H, Na H. 2012. Does CSR reduce firm risk? Evidence from controversial industry sectors. J Bus Ethics. 110(4):441–456.
   Web of Science ®Google Scholar
• Jones P, Hillier D, Comfort D. 2009. Corporate social responsibility in the UK gambling industry. Corp Gov. 9(2):189–201.
   Google Scholar
• Jones P, Hillier D, Comfort D. 2013. The leading spirits and beer companies and corporate social responsibility. Corp Gov. 13(3):249–260.
   Google Scholar
• Kent P, Zunker T. 2013. Attaining legitimacy by employee information in annual reports. Account Audit Account J. 26(7):1072–1106.
   Web of Science ®Google Scholar
• Khalil S, O’Sullivan P. 2017. Corporate social responsibility: internet social and environmental reporting by banks. Meditari Account Res. 25(3):414–446.
   Web of Science ®Google Scholar
• Khan A, Muttakin MB, Siddiqui J. 2013. Corporate governance and corporate social responsibility disclosures: evidence from an emerging economy. J Bus Ethics. 114(2):207–223.
   Web of Science ®Google Scholar
• Khlif H, Hussainey K, Achek I. 2015. The effect of national culture on the association between profitability and corporate social and environmental disclosure: A meta-analysis. Meditari Account Res. 23(3):296–321.
   Web of Science ®Google Scholar
• Kilian T, Hennigs N. 2014. Corporate social responsibility and environmental reporting in controversial industries. Eur Bus Rev. 26(1):79–101.
   Google Scholar
• Kirkman B, Lowe K, Gibson C. 2006. A quarter century of culture‘s consequences: a review of empirical research incorporating Hofstede’s cultural values framework. J Int Bus Stud. 37:285–320.
   Web of Science ®Google Scholar
• Leung TCH, Gray R. 2016. Social responsibility disclosure in the international gambling industry: a research note. Meditari Account Res. 24(1):73–90.
   Web of Science ®Google Scholar
• Leung TCH, Snell RS. 2017. Attraction or distraction? Corporate social responsibility in Macao’s gambling industry. J Bus Ethics. 145(3):637–658.
   Web of Science ®Google Scholar
• Li S, Fetscherin M, Alon I, Lattemann C, Yeh K. 2010. Corporate social responsibility in emerging markets. Manag Int Rev. 50(5):635–654.
   Web of Science ®Google Scholar
• Loh CM, Deegan C, Inglis R. 2015. The changing trends of corporate social and environmental disclosure within the Australian gambling industry. Account Finance. 55(3):783–823.
   Web of Science ®Google Scholar
• Lourenço IC, Callen JL, Branco MC, Curto JD. 2014. The value relevance of reputation for sustainability leadership. J Bus Ethics. 119(1):17–28.
   Web of Science ®Google Scholar
• Michelon G. 2011. Sustainability disclosure and reputation: a comparative study. Corp Rep Rev. 14(2):79–96.
   Google Scholar
• Mitchell CG, Hill TR. 2010. An exploratory analysis of stakeholders’ expectations and perceptions of corporate social and environmental reporting in South Africa. South African J Account Research. 24(1):49–78.
   Google Scholar
• Moerman LC, Van Der Laan S. 2005. Social reporting in the tobacco industry: all smoke and mirrors? Account Audit Account J. 18:374–389.
   Google Scholar
• Montecchia A, Giordano F, Grieco C. 2016. Communicating CSR: integrated approach or selfie? evidence from the Milan stock exchange. J Clean Prod. 136:42–52.
   Web of Science ®Google Scholar
• Oh H, Bae J, Kim SJ. 2017. Can Sinful firms benefit from advertising their CSR efforts? adverse effect of advertising sinful firms’ CSR engagements on firm performance. J Bus Ethics. 143(4):643–663.
   Web of Science ®Google Scholar
• Oliveira MC, Msr J, de Oliveira Lima SH, de Freitas GA. 2018. The influence of the characteristics of the national business system in the disclosure of gender-related corporate social responsibility practices. Adm Sci. 8(2):14.
   Web of Science ®Google Scholar
• Orij R. 2010. Corporate social disclosures in the context of national cultures and stakeholder theory. Account Audit Account J. 23(7):868–889.
   Web of Science ®Google Scholar
• Palazzo G, Richter U. 2005. CSR business as usual? the case of the tobacco industry. J Bus Ethics. 61:387–401.
   Web of Science ®Google Scholar
• Pérez A. 2015. Corporate reputation and CSR reporting to stakeholders: gaps in the literature and future lines of research. Corp Commun Int J. 20(1):11–29.
   Google Scholar
• Pérez A, López C, García-De Los Salmones MDM. 2017. An empirical exploration of the link between reporting to stakeholders and corporate social responsibility reputation in the Spanish context. Account Audit Account J. 30(3):668–698.
   Web of Science ®Google Scholar
• Preuss L, Barkemeyer R, Glavas A. 2016. Corporate social responsibility in developing country multinationals: identifying company and country-level influences. Bus Ethics Quart. 26(3):347–378.
   Web of Science ®Google Scholar
• Prior F, Argandoña A. 2009. Best practices in credit accessibility and corporate social responsibility in financial institutions. J Bus Ethics. 87(1):251.
   Google Scholar
• Quaak L, Aalbers T, Goedee J. 2007. Transparency of corporate social responsibility in Dutch breweries. J Bus Ethics. 76:293–308.
   Web of Science ®Google Scholar
• Reast J, Maon F, Lindgreen A, Vanhamme J. 2013. Legitimacy-seeking organizational strategies in controversial industries: A case study analysis and a bidimensional model. J Bus Ethics. 118(1):139–153.
   Web of Science ®Google Scholar
• Reuber AR, Morgan-Thomas A. 2019. Communicating moral legitimacy in controversial industries: the trade in human tissue. J Bus Ethics. 154(1):49–63.
   Web of Science ®Google Scholar
• Ringov D, Zollo M. 2007. The impact of national culture on corporate social performance. Corp Gov. 7(4):476–485.
   Google Scholar
• Rosati F, Costa R, Calabrese A, Pedersen ERG. 2018. Employee attitudes towards corporate social responsibility: a study on gender, age and educational level differences. Corp Soc Responsib Environ Manag. 25(6):1306–1319.
   Web of Science ®Google Scholar
• Rosati F, Faria LGD. 2019a. Addressing the sustainable development goals in sustainability reports: the relationship with institutional factors. J Clean Prod. 215:1312–1326.
   Web of Science ®Google Scholar
• Rosati F, Faria LGD. 2019b. Business contribution to the sustainable development agenda: organizational factors related to early adoption of SDG reporting. Corp Soc Responsib Environ Manag. forthcoming.
   Web of Science ®Google Scholar
• Scholtens B. 2006. Finance as a driver of corporate social responsibility. J Bus Ethics. 68:19–33.
   Web of Science ®Google Scholar
• Scholtens B. 2009. Corporate social responsibility in the international banking industry. J Bus Ethics. 86:59–175.
   Web of Science ®Google Scholar
• Scholtens B. 2011. Corporate social responsibility in the international insurance industry. Sustain Dev. 19(2):143–156.
   Web of Science ®Google Scholar
• Sethi SP, Martell TF, Demir M. 2017. An evaluation of the quality of corporate social responsibility reports by some of the world’s largest financial institutions. J Bus Ethics. 140(4):787–805.
   Web of Science ®Google Scholar
• Skouloudis A, Isaac D, Evaggelinos K. 2016. Revisiting the national corporate social responsibility index. Int J Sustain Dev World Ecol. 23(1):61–70.
   Web of Science ®Google Scholar
• Sobhani FA, Amran A, Zainuddin Y. 2012. Sustainability disclosure in annual reports and websites: a study of the banking industry in Bangladesh. J Clean Prod. 23(1):75–85.
   Web of Science ®Google Scholar
• Suchman MC. 1995. Managing legitimacy: strategic and institutional approaches. Acad Manag Rev. 20(3):571–610. doi:10.5465/amr.1995.9508080331.
   Web of Science ®Google Scholar
• Vachon S. 2010. International operations and sustainable development, should national culture matter? Sustain Dev. 18:350–361.
   Web of Science ®Google Scholar
• Weber O. 2005. Sustainability benchmarking of European banks and financial service organizations. Corp Soc Responsib Environ Manag. 12:73–87.
   Google Scholar
• Weber O. 2017. Corporate sustainability and financial performance of Chinese banks Sustain. Account Manag Pol J. 8(3):358–385.
   Google Scholar
• Weber O, Diaz M, Schwegler R. 2014. Corporate social responsibility of the financial sector – strengths, weaknesses and the impact on sustainable development. Sustain Dev. 22:321–335.
   Web of Science ®Google Scholar
• Wilson A, West C. 1981. The marketing of “unmentionables”. Harv Bus Rev. 50:91–102.
   Google Scholar
• Yakovleva N, Vazquez-Brust D. 2012. Stakeholder perspectives on CSR of mining MNCs in Argentina. J Bus Ethics. 106(2):191–211.
   Web of Science ®Google Scholar
• Yani-de-Soriano M, Javed U, Yousafzai S. 2012. Can an industry be socially responsible if its products harm consumers? the case of online gambling. J Bus Ethics. 110(4):481–497.
   Web of Science ®Google Scholar
• Zyglidopoulos S, Williamson P, Symeou P. 2016. The corporate social performance of developing country multinationals. Bus Ethics Quart. 26(3):379–406.
   Web of Science ®Google Scholar