1 |
Ezhilarasi, G. and Kabra, K.C., 2017. Factors influencing environmental disclosures: Evidence from India. IUP Journal of Accounting Research & Audit Practices, 16(1), p.7.
|
2 |
Fernandez-Feijoo, B., Romero, S. and Ruiz-Blanco, S., 2014. Women on boards: do they affect sustainability reporting?. Corporate Social Responsibility and Environmental Management, 21(6), pp.351-364.
DOI
|
3 |
Foster, D. and Jonker, J., 2005. Stakeholder relationships: the dialogue of engagement. Corporate Governance: The international journal of business in society, 5(5), pp.51-57.
DOI
|
4 |
Freeman, R.E., 1984. Strategic Management: A Stakeholder Approach (Boston: Pitman, 1984). Jennings, in the article cited above, quotes Freeman and gives additional information concerning the influence of his work.
|
5 |
Gray, R., Kouhy, R. and Lavers, S., 1995. Corporate social and environmental reporting: a review of the literature and a longitudinal study of UK disclosure. Accounting, Auditing & Accountability Journal, 8(2), pp.47-77.
DOI
|
6 |
Gray, R., Owen, D. and Adams, C., 1996. Accounting & accountability: changes and challenges in corporate social and environmental reporting. Prentice Hall.
|
7 |
Guner, A.B., Malmendier, U. and Tate, G., 2008. Financial expertise of directors. Journal of financial Economics, 88(2), pp.323-354.
DOI
|
8 |
Guthrie, J. and Parker, L.D., 1990. Corporate social disclosure practice: a comparative international analysis. Advances in public interest accounting, 3, pp.159-175.
|
9 |
Hafsi, T. and Turgut, G., 2013. Boardroom diversity and its effect on social performance: Conceptualization and empirical evidence. Journal of business ethics, 112(3), pp.463-479.
DOI
|
10 |
Han, S., Jin, J.Y., Kang, T. and Lobo, G., 2014. Managerial ownership and financial analysts' information environment. Journal of Business Finance & Accounting, 41(3-4), pp.328-362.
DOI
|
11 |
Haniffa, R.M. and Cooke, T.E., 2002. Culture, corporate governance and disclosure in Malaysian corporations. Abacus, 38(3), pp.317-349.
DOI
|
12 |
Harada, K. and Nguyen, P., 2011. Ownership concentration and dividend policy in Japan. Managerial Finance.
|
13 |
Hsu, C.W., Lien, Y.C. and Chen, H., 2013. International ambidexterity and firm performance in small emerging economies. Journal of World Business, 48(1), pp.58-67.
DOI
|
14 |
Initiative, G.R., 2006. Sustainability reporting guidelines, Version 3.0. GRI, Amsterdam.
|
15 |
Jaggi, B., Leung, S. and Gul, F., 2009. Family control, board independence and earnings management: Evidence based on Hong Kong firms. Journal of Accounting and Public Policy, 28(4), pp.281-300.
DOI
|
16 |
Jamali, D., 2008. A stakeholder approach to corporate social responsibility: A fresh perspective into theory and practice. Journal of business ethics, 82(1), pp.213-231.
DOI
|
17 |
Jennifer Ho, L.C. and Taylor, M.E., 2007. An empirical analysis of triple bottom-line reporting and its determinants: evidence from the United States and Japan. Journal of International Financial Management & Accounting, 18(2), pp.123-150.
DOI
|
18 |
Jiang, H., Habib, A. and Hu, B., 2011. Ownership concentration, voluntary disclosures and information asymmetry in New Zealand. The British Accounting Review, 43(1), pp.39-53.
DOI
|
19 |
Khan, T., 2006. Company dividends and ownership structure: Evidence from UK panel data. The Economic Journal, 116(510), pp.C172-C189.
DOI
|
20 |
Miller, T. and del Carmen Triana, M., 2009. Demographic diversity in the boardroom: Mediators of the board diversity-firm performance relationship. Journal of Management studies, 46(5), pp.755-786.
DOI
|
21 |
Milliken, F.J. and Martins, L.L., 1996. Searching for common threads: Understanding the multiple effects of diversity in organizational groups. Academy of management review, 21(2), pp.402-433.
DOI
|
22 |
Milne, M.J. and Adler, R.W., 1999. Exploring the reliability of social and environmental disclosures content analysis. Accounting, Auditing & Accountability Journal, 12(2), pp.237-256.
DOI
|
23 |
Nicholson, G.J. and Kiel, G.C., 2004. A framework for diagnosing board effectiveness. Corporate Governance: An International Review, 12(4), pp.442-460.
DOI
|
24 |
Nielsen, S. and Huse, M., 2010. The contribution of women on boards of directors: Going beyond the surface. Corporate governance: An international review, 18(2), pp.136-148.
DOI
|
25 |
Snider, J., Hill, R.P. and Martin, D., 2003. Corporate social responsibility in the 21st century: A view from the world's most successful firms. Journal of Business ethics, 48(2), pp.175-187.
DOI
|
26 |
O'Sullivan, M., Percy, M. and Stewart, J., 2008. Australian evidence on corporate governance attributes and their association with forward-looking information in the annual report. Journal of Management & Governance, 12(1), pp.5-35.
DOI
|
27 |
Ong, C.H. and Wan, D., 2008. Three conceptual models of board role performance. Corporate Governance: The international journal of business in society, 8(3), pp.317-329.
DOI
|
28 |
Post, C., Rahman, N. and Rubow, E., 2011. Green governance: Boards of directors' composition and environmental corporate social responsibility. Business & Society, 50(1), pp.189-223.
DOI
|
29 |
Reeb, D.M. and Zhao, W., 2013. Director capital and corporate disclosure quality. Journal of Accounting and Public Policy, 32(4), pp.191-212.
DOI
|
30 |
Sanda, A.U., Mikailu, A.S. and Garba, T., 2005. Corporate governance mechanisms and firm financial performance in Nigeria.
|
31 |
Ullmann, A.A., 1985. Data in search of a theory: A critical examination of the relationships among social performance, social disclosure, and economic performance of US firms. Academy of management review, 10(3), pp.540-557.
DOI
|
32 |
Uwuigbe, U., 2011. Corporate environmental reporting practices: A comparative study of Nigerian and South African firms (Doctoral dissertation, Covenant University).
|
33 |
Van der Laan, S., 2009. The role of theory in explaining motivation for corporate social disclosures: Voluntary disclosures vs 'solicited'disclosures. Australasian Accounting, Business and Finance Journal, 3(4), p.2.
|
34 |
Van der Walt, N. and Ingley, C., 2003. Board dynamics and the influence of professional background, gender and ethnic diversity of directors. Corporate Governance: An International Review, 11(3), pp.218-234.
DOI
|
35 |
Van der Walt, N., Ingley, C., Shergill, G.S. and Townsend, A., 2006. Board configuration: are diverse boards better boards?. Corporate Governance: The international journal of business in society, 6(2), pp.129-147.
DOI
|
36 |
Westphal, J.D. and Milton, L.P., 2000. How experience and network ties affect the influence of demographic minorities on corporate boards. Administrative Science Quarterly, 45(2), pp.366-398.
DOI
|
37 |
Wallace, R.S.O. and Cooke, T.E., 1990. The diagnosis and resolution of emerging issues in corporate disclosure practices. Accounting and Business Research, 20(78), pp.143-151.
DOI
|
38 |
Wally, S. and Baum, J.R., 1994. Personal and structural determinants of the pace of strategic decision making. Academy of Management journal, 37(4), pp.932-956.
DOI
|
39 |
Welford, R., 2007. Corporate governance and corporate social responsibility: issues for Asia. Corporate Social Responsibility and Environmental Management, 14(1), pp.42-51.
DOI
|
40 |
Initiative, G.R., 2008. Disponivel em:< http://www.globalreporting.org>. Acesso em, 11.
|
41 |
Ansoff, H. I. Corporate Strategy, McGraw-Hill, New York, 1965.
|
42 |
Akhtaruddin, M. and Rouf, D., 2012. Corporate governance, cultural factors and voluntary disclosure: Evidence from selected companies in Bangladesh. Corporate Governance, Cultural Factors and Voluntary Disclosure: Evidence from Selected Companies in Bangladesh (June 1, 2012). Corporate Board: Role, Duties & Composition, 8(1), pp.46-58.
|
43 |
Al-Janadi, Y., Rahman, R.A. and Omar, N.H., 2012. The level of voluntary disclosure practices among public listed companies in Saudi Arabia and the UAE: Using a modified voluntary disclosure index. International Journal of disclosure and Governance, 9(2), pp.181-201.
DOI
|
44 |
Aljifri, K., Alzarouni, A., Ng, C. and Tahir, M.I., 2014. The association between firm characteristics and corporate financial disclosures: evidence from UAE companies. The International Journal of Business and Finance Research, 8(2), pp.101-123.
|
45 |
Baron, R.M. and Kenny, D.A., 1986. The moderator-mediator variable distinction in social psychological research: Conceptual, strategic, and statistical considerations. Journal of personality and social psychology, 51(6), p.1173.
DOI
|
46 |
Bear, S., Rahman, N. and Post, C., 2010. The impact of board diversity and gender composition on corporate social responsibility and firm reputation. Journal of Business Ethics, 97(2), pp.207-221.
DOI
|
47 |
Bechhofer, F. and Paterson, L., 2012. Principles of research design in the social sciences. Routledge.
|
48 |
Berthelot, S., Cormier, D. and Magnan, M., 2003. ENVIRONMENTAL, DISCLOSURE RESEARCHI: FEVIEW AND SYNTHESIS. Journal of Accounting Literature, 22, pp.1-44.
|
49 |
Brammer, S., Brooks, C. and Pavelin, S., 2006. Corporate social performance and stock returns: UK evidence from disaggregate measures. Financial management, 35(3), pp.97-116.
DOI
|
50 |
Burritt, R.L. and Welch, S., 1997. Australian commonwealth entities: an analysis of their environmental disclosures. Abacus, 33(1), pp.69-87.
DOI
|
51 |
Chiang, H.T. and He, L.J., 2010. Board supervision capability and information transparency. Corporate Governance: An International Review, 18(1), pp.18-31.
DOI
|
52 |
Cho, C.H. and Patten, D.M., 2007. The role of environmental disclosures as tools of legitimacy: A research note. Accounting, organizations and society, 32(7-8), pp.639-647.
DOI
|
53 |
Clarkson, P.M., Li, Y., Richardson, G.D. and Vasvari, F.P., 2008. Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis. Accounting, organizations and society, 33(4-5), pp.303-327.
DOI
|
54 |
Cormier, D. and Magnan, M., 1999. Corporate environmental disclosure strategies: determinants, costs and benefits. Journal of Accounting, Auditing & Finance, 14(4), pp.429-451.
DOI
|
55 |
Cormier, D. and Magnan, M., 2003. Environmental reporting management: a continental European perspective. Journal of Accounting and public Policy, 22(1), pp.43-62.
DOI
|
56 |
Demir, V. and Bahadir, O., 2014. An investigation of compliance with International Financial Reporting Standards by listed companies in Turkey. Accounting and Management Information Systems, 13(1), p.4.
|
57 |
Cormier, D., Ledoux, M.J. and Magnan, M., 2011. The informational contribution of social and environmental disclosures for investors. Management Decision, 49(8), pp.1276-1304.
DOI
|
58 |
Cormier, D., Magnan, M. and Van Velthoven, B., 2005. Environmental disclosure quality in large German companies: economic incentives, public pressures or institutional conditions?. European accounting review, 14(1), pp.3-39.
DOI
|
59 |
Dai, Y., Kong, D. and Wang, L., 2013. Information asymmetry, mutual funds and earnings management: Evidence from China. China Journal of Accounting Research, 6(3), pp.187-209.
DOI
|
60 |
Dragomir, V.D., 2010. Environmentally sensitive disclosures and financial performance in a European setting. Journal of Accounting & Organizational Change, 6(3), pp.359-388.
DOI
|
61 |
Elijido-Ten, E., 2004, July. Determinants of environmental disclosures in a developing country: an application of the stakeholder theory. In Fourth Asia Pacific interdisciplinary research in accounting conference, Singapore (pp. 4-6).
|