Adams, C. A., & Harte, G. (1998). The changing portrayal of the employment of women in British banks' and retail companies' corporate annual reports. Accounting, Organizations and Society, 23(8), 781–812. https://doi.org/10.1016/S0361-3682(98)00028-2.
- Adhikari, B. K., & Agrawal, A. (2013). Peer influence on dividend policies. In FMA Meetings (Vol. 11, p. 2014). https://doi.org/10.1016/j.jcorpfin.2017.12.010.
Paper not yet in RePEc: Add citation now
Ahmed, A., Monem, R. M., Delaney, D., & Ng, C. (2017). Gender diversity in corporate boards and continuous disclosure: Evidence from Australia. Journal of Contemporary Accounting & Economics, 13(2), 89–107. https://doi.org/10.1016/j.jcae.2017.05.004.
Albuquerque, A. (2009). Peer firms in relative performance evaluation. Journal of Accounting and Economics, 48(1), 69–89. https://doi.org/10.1016/j.jacceco.2009.04.001.
Allee, K. D., Christensen, T. E., Graden, B. S., & Merkley, K. J. (2021). The genesis of voluntary disclosure: An analysis of firms' first earnings guidance. Management Science, 67(3), 1914–1938. https://doi.org/10.1287/mnsc.2019.3514.
- Amor‐Esteban, V., Galindo‐Villardón, M. P., & García‐Sánchez, I. M. (2018). Useful information for stakeholder engagement: A multivariate proposal of an industrial corporate social responsibility practices index. Sustainable Development, 26(6), 620–637. https://doi.org/10.1002/sd.1732.
Paper not yet in RePEc: Add citation now
- Amor‐Esteban, V., Galindo‐Villardón, M. P., & García‐Sánchez, I. M. (2019). A multivariate proposal for a National Corporate Social Responsibility Practices Index (NCSRPI) for international settings. Social Indicators Research, 143(2), 525–560. https://doi.org/10.1007/s11205-018-1997-x.
Paper not yet in RePEc: Add citation now
Amorelli, M. F., & García‐Sánchez, I. M. (2020). Critical mass of female directors, human capital, and stakeholder engagement by corporate social reporting. Corporate Social Responsibility and Environmental Management, 27(1), 204–221. https://doi.org/10.1002/csr.1793.
Bamber, L. S., & Cheon, Y. S. (1998). Discretionary management earnings forecast disclosures: Antecedents and outcomes associated with forecast venue and forecast specificity choices. Journal of Accounting Research, 36(2), 167–190. https://doi.org/10.2307/2491473.
Bear, S., Rahman, N., & Post, C. (2010). The impact of board diversity and gender composition on corporate social responsibility and firm reputation. Journal of Business Ethics, 97(2), 207–221. https://doi.org/10.1007/s10551-010-0505-2.
Beatty, A., Liao, S., & Yu, J. J. (2013). The spillover effect of fraudulent financial reporting on peer firms' investments. Journal of Accounting and Economics, 55(2–3), 183–205. https://doi.org/10.1016/j.jacceco.2013.01.003.
Ben‐Amar, W., Bujaki, M., McConomy, B., & McIlkenny, P. (2021). Gendering merit: How the discourse of merit in diversity disclosures supports the gendered status quo on Canadian corporate boards. Critical Perspectives on Accounting, 75, 102170.
Ben‐Amar, W., Chang, M., & McIlkenny, P. (2017). Board gender diversity and corporate response to sustainability initiatives: Evidence from the carbon disclosure project. Journal of Business Ethics, 142(2), 369–383. https://doi.org/10.1007/s10551-015-2759-1.
Beyer, A., Cohen, D. A., Lys, T. Z., & Walther, B. R. (2010). The financial reporting environment: Review of the recent literature. Journal of Accounting and Economics, 50(2–3), 296–343. https://doi.org/10.1016/j.jacceco.2010.10.003.
Bikhchandani, S., & Sharma, S. (2000). Herd behavior in financial markets. IMF Staff Papers, 47(3), 279–310. https://doi.org/10.2307/3867650.
Bizjak, J. M., Lemmon, M. L., & Naveen, L. (2008). Does the use of peer groups contribute to higher pay and less efficient compensation? Journal of Financial Economics, 90(2), 152–168. https://doi.org/10.1016/j.jfineco.2007.08.007.
Botosan, C. A., & Harris, M. S. (2000). Motivations for a change in disclosure frequency and its consequences: An examination of voluntary quarterly segment disclosures. Journal of Accounting Research, 38(2), 329–353. https://doi.org/10.2307/2672936.
Boulouta, I. (2013). Hidden connections: The link between board gender diversity and corporate social performance. Journal of Business Ethics, 113(2), 185–197. https://doi.org/10.1007/s10551-012-1293-7.
Brown, N., & Deegan, C. (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. https://doi.org/10.1080/00014788.1998.9729564.
Buertey, S. (2021). Board gender diversity and corporate social responsibility assurance: The moderating effect of ownership concentration. Corporate Social Responsibility and Environmental Management, 1–12. https://doi.org/10.1002/csr.2121.
Cao, J., Liang, H., & Zhan, X. (2019). Peer effects of corporate social responsibility. Management Science, 65(12), 5487–5503. https://doi.org/10.1287/mnsc.2018.3100.
Cao, S. S., Fang, V. W., & Lei, L. G. (2021). Negative peer disclosure. Journal of Financial Economics, 140(3), 815–837. https://doi.org/10.1016/j.jfineco.2021.02.007.
- Cao, S. S., Ma, G., Tucker, J. W., & Wan, C. (2018). Technological peer pressure and product disclosure. The Accounting Review, 93(6), 95–126. https://doi.org/10.2308/accr-52056.
Paper not yet in RePEc: Add citation now
- Catalyst. (2007). The bottom line: Corporate performance and women representation on boards. Catalyst Retrieved from www.catalyst.org/publication/200/the-bottom-linecorporate-performance-and-womens-representation-on-boards.
Paper not yet in RePEc: Add citation now
Clarkson, P., Li, Y., Richardson, G., & Vasvari, F. (2008). Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis. Accounting, Organizations and Society, 33, 303–327.
- Connelly, B. L., Certo, S. T., Ireland, R. D., & Reutzel, C. R. (2011). Signaling theory: A review and assessment. Journal of Management, 37(1), 39–67. https://doi.org/10.1177/0149206310388419.
Paper not yet in RePEc: Add citation now
- Cubilla‐Montilla, M., Nieto‐Librero, A. B., Galindo‐Villardón, M. P., Vicente Galindo, M. P., & Garcia‐Sanchez, I. M. (2019). Are cultural values sufficient to improve stakeholder engagement human and labour rights issues? Corporate Social Responsibility and Environmental Management, 26(4), 938–955. https://doi.org/10.1002/csr.1733.
Paper not yet in RePEc: Add citation now
Dadanlar, H. H., & Abebe, M. A. (2020). Female CEO leadership and the likelihood of corporate diversity misconduct: Evidence from S&P 500 firms. Journal of Business Research, 118, 398–405. https://doi.org/10.1016/j.jbusres.2020.07.011.
De Masi, S., Słomka‐Gołębiowska, A., Becagli, C., & Paci, A. (2021). Toward sustainable corporate behavior: The effect of the critical mass of female directors on environmental, social, and governance disclosure. Business Strategy and the Environment, 30(4), 1865–1878. https://doi.org/10.1002/bse.2721.
- Deszo˝, C. L., & Ross, D. G. (2008). Half the impact: women's impact on corporate performance. Research: “Girl Power”: Female Participation in Top Management and Firm Performance.
Paper not yet in RePEc: Add citation now
Devenow, A., & Welch, I. (1996). Rational herding in financial economics. European Economic Review, 40(3–5), 603–615. https://doi.org/10.1016/0014-2921(95)00073-9.
- Dumay, J., Frost, G., & Beck, C. (2015). Material legitimacy: Blending organisational and stakeholder concerns through non‐financial information disclosures. Journal of Accounting & Organizational Change, 11(1), 2–23. https://doi.org/10.1108/JAOC-06-2013-0057.
Paper not yet in RePEc: Add citation now
Durnev, A., & Mangen, C. (2009). Corporate investments: Learning from restatements. Journal of Accounting Research, 47(3), 679–720. https://doi.org/10.1111/j.1475-679X.2009.00332.x.
Edgar, V. C., Beck, M., & Brennan, N. M. (2018). Impression management in annual report narratives: The case of the UK private finance initiative. Accounting, Auditing & Accountability Journal, 31(6), 1566–1592. https://doi.org/10.1108/AAAJ-10-2016-2733.
- Foster, G. (1981). Intra‐industry information transfers associated with earnings releases. Journal of Accounting and Economics, 3(3), 201–232. https://doi.org/10.1016/0165-4101(81)90003-3.
Paper not yet in RePEc: Add citation now
Foucault, T., & Fresard, L. (2014). Learning from peers' stock prices and corporate investment. Journal of Financial Economics, 111(3), 554–577. https://doi.org/10.1016/j.jfineco.2013.11.006.
- Freeman, R. E. (2010). Strategic management: A stakeholder approach. Cambridge University Press.
Paper not yet in RePEc: Add citation now
Furlotti, K., Mazza, T., Tibiletti, V., & Triani, S. (2019). Women in top positions on boards of directors: Gender policies disclosed in Italian sustainability reporting. Corporate Social Responsibility and Environmental Management, 26(1), 57–70. https://doi.org/10.1002/csr.1657.
Gangi, F., Daniele, L. M., Varrone, N., Vicentini, F., & Coscia, M. (2021). Equity mutual funds' interest in the environmental, social and governance policies of target firms: Does gender diversity in management teams matter? Corporate Social Responsibility and Environmental Management, 28, 1018–1031. https://doi.org/10.1002/csr.2102.
- García‐Sánchez, I. M. (2021). Corporate social reporting and assurance: The state of the art. Spanish Accounting Review/Revista de Contabilidad, 24(2), 240–268. https://doi.org/10.6018/rcsar.409441.
Paper not yet in RePEc: Add citation now
- García‐Sánchez, I. M., Amor‐Esteban, V., & Galindo‐Álvarez, D. (2020). Communication strategies for the 2030 agenda commitments: A multivariate approach. Sustainability, 12(24), 10554. https://doi.org/10.3390/su122410554.
Paper not yet in RePEc: Add citation now
- García‐Sánchez, I. M., Amor‐Esteban, V., & García‐Sánchez, A. (2021). Different leaders in a COVID‐19 scenario: CEO altruism and generous discourse. Sustainability, 13(7), 3841. https://doi.org/10.3390/su13073841.
Paper not yet in RePEc: Add citation now
- García‐Sánchez, I. M., Gallego‐Álvarez, I., & Zafra‐Gómez, J. L. (2020). Do independent, female and specialist directors promote eco‐innovation and eco‐design in agri‐food firms? Business Strategy and the Environment, 30(2), 1136–1152. https://doi.org/10.1002/bse.2676.
Paper not yet in RePEc: Add citation now
- García‐Sánchez, I. M., Gomez‐Miranda, M. E., David, F., & Rodríguez‐Ariza, L. (2019). The explanatory effect of CSR committee and assurance services on the adoption of the IFC performance standards, as a means of enhancing corporate transparency. sustainability accounting. Management and Policy Journal., 10(5), 773–797. https://doi.org/10.1108/SAMPJ-09-2018-0261.
Paper not yet in RePEc: Add citation now
García‐Sánchez, I. M., Oliveira, M. C., & Martínez‐Ferrero, J. (2020). Female directors and gender issues reporting: The impact of stakeholder engagement at country level. Corporate Social Responsibility and Environmental Management, 27(1), 369–382. https://doi.org/10.1002/csr.1811.
García‐Sánchez, I. M., Raimo, N., & Vitolla, F. (2021). Are environmentally innovative companies inclined towards integrated environmental disclosure policies? Administrative Sciences, 11(1), 29. https://doi.org/10.3390/admsci11010029.
- García‐Sánchez, I. M., Rodríguez‐Ariza, L., & Granada‐Abarzuza, M. C. (2021). The influence of female directors and institutional pressures on corporate social responsibility in family firms in Latin America. Journal of Risk and Financial Management, 14(1), 28. https://doi.org/10.3390/jrfm14010028.
Paper not yet in RePEc: Add citation now
- García‐Sánchez, I.‐M., & Araújo‐Bernardo, C.‐A. (2020). What colour is the corporate social responsibility report? Structural visual rhetoric, impression management strategies, and stakeholder engagement. Corporate Society Responsibility and Environmental Management, 27, 1117–1142. https://doi.org/10.1002/csr.1869.
Paper not yet in RePEc: Add citation now
García‐Sánchez, I.‐M., Aibar‐Guzmán, B., Aibar‐Guzmán, C., & Azevedo, T.‐C. (2020). CEO ability and sustainability disclosures: The mediating effect of corporate social responsibility performance. Corporate Social Responsibility and Environmental Management, 27, 1565–1577. https://doi.org/10.1002/csr.1905.
Gordon, E. A., Hsu, H. T., & Huang, H. (2020). Peer R&D disclosure and corporate innovation: Evidence from American depositary receipt firms. Advances in Accounting, 49, 100471. https://doi.org/10.1016/j.adiac.2020.100471.
Graafland, J. (2020). Women in management and sustainable development of SMEs: Do relational environmental management instruments matter? Corporate Social Responsibility and Environmental Management, 27(5), 2320–2328. https://doi.org/10.1002/csr.1966.
Grennan, J. (2019). Dividend payments as a response to peer influence. Journal of Financial Economics, 131(3), 549–570. https://doi.org/10.1016/j.jfineco.2018.01.012.
- GRI & IFC. (2009). A practitioner's guide: Embedding gender in sustainability reporting, Retrieved from www.globalreporting.org/NR/rdonlyres/A98BDFC5-0984-45D1-A778-39405A81C1CD/3532/GRIIFC_Full_Gender1.pdf.
Paper not yet in RePEc: Add citation now
- GRI. (2016). GRI sustainability reporting standards Retrieved from https://www.globalreporting.org/standards?dm_i=4J5,4JZIT,KW8L3X,GVZWH,1.
Paper not yet in RePEc: Add citation now
Grosser, K., & Moon, J. (2008). Developments in company reporting on workplace gender equality?. Accounting Forum, 32(3), 179–198. https://doi.org/10.1016/j.accfor.2008.01.004.
Gul, F. A., Srinidhi, B., & Ng, A. C. (2011). Does board gender diversity improve the informativeness of stock prices? Journal of Accounting and Economics, 51(3), 314–338. https://doi.org/10.1016/j.jacceco.2011.01.005.
Hafsi, T., & Turgut, G. (2013). Boardroom diversity and its effect on social performance: Conceptualization and empirical evidence. Journal of Business Ethics, 112(3), 463–479. https://doi.org/10.1007/s10551-012-1272-z.
- Handajani, L., Subroto, B., Sutrisno, T., & Saraswati, E. (2014). Does board diversity matter on corporate social disclosure? An Indonesian evidence. Journal of Economics and Sustainable Development, 5(9), 8–16.
Paper not yet in RePEc: Add citation now
- Helm, B. (2011). How to use competitive intelligence to gain an advantage. Magazine.
Paper not yet in RePEc: Add citation now
- Henslin, J. M., & Fowler, L. A. (2011). Social problems: A down‐to‐earth approach (p. 600). Allyn & Bacon.
Paper not yet in RePEc: Add citation now
Higgins, C., & Walker, R. (2012). Ethos, logos, pathos: Strategies of persuasion in social/environmental reports. Accounting forum, 36(3), 194–208. https://doi.org/10.1016/j.accfor.2012.02.003.
- Hossain, D. M., Ahmad, N. N. N., & Siraj, S. A. (2016). Marxist feminist perspective of corporate gender disclosures. Asian Journal of Accounting and Governance, 7, 11–24. https://doi.org/10.17576/AJAG-2016-07-02.
Paper not yet in RePEc: Add citation now
Houston, J. F., Lev, B., & Tucker, J. W. (2010). To guide or not to guide? Causes and consequences of stopping quarterly earnings guidance. Contemporary Accounting Research, 27(1), 143–185. https://doi.org/10.1111/j.1911-3846.2010.01005.x.
Jin, G. Z. (2005). Competition and disclosure incentives: An empirical study of HMOs. RAND Journal of Economics, 36(1), 93–112.
- Kanter, R. M. (1977). Men and women of the corporation. Basic Books.
Paper not yet in RePEc: Add citation now
- Kramer, V. W., Konrad, A. M., Erkut, S., & Hooper, M. J. (2006). Critical mass on corporate boards: Why three or more women enhance governance (pp. 2–4). Wellesley Centers for Women.
Paper not yet in RePEc: Add citation now
Kuruppu, S. C., Milne, M. J., & Tilt, C. A. (2019). Gaining, maintaining and repairing organisational legitimacy: When to report and when not to report. Accounting, Auditing & Accountability Journal, 32(7), 2062–2087. https://doi.org/10.1108/AAAJ-03-2013-1282.
Leary, M. T., & Roberts, M. R. (2014). Do peer firms affect corporate financial policy? The Journal of Finance, 69(1), 139–178. https://doi.org/10.1111/jofi.12094.
Leuz, C., & Wysocki, P. D. (2016). The economics of disclosure and financial reporting regulation: Evidence and suggestions for future research. Journal of Accounting Research, 54(2), 525–622. https://doi.org/10.1111/1475-679X.12115.
- Li, L., Winkelman, K. A., & D'Amico, J. R. (2014). Peer pressure on tax avoidance: A special perspective from firms' fiscal year‐ends. Journal of Accounting and Finance, 14(6), 171.
Paper not yet in RePEc: Add citation now
Li, Z., & Haque, S. (2019). Corporate social responsibility employment narratives: A linguistic analysis. Accounting, Auditing & Accountability Journal, 32(6), 1690–1713. https://doi.org/10.1108/AAAJ-10-2016-2753.
Liao, L., Luo, L., & Tang, Q. (2015). Gender diversity, board independence, environmental committee and greenhouse gas disclosure. The British Accounting Review, 47(4), 409–424. https://doi.org/10.1016/j.bar.2014.01.002.
- Lieberman, M. B., & Asaba, S. (2006). Why do firms imitate each other? Academy of Management Review, 31(2), 366–385. https://doi.org/10.5465/amr.2006.20208686.
Paper not yet in RePEc: Add citation now
- Lin, M. C., & Chih, H. L. (2016). Do peer firms affect corporate social responsibility policies?. In 2016 Portland International Conference on Management of Engineering and Technology (PICMET) (pp. 3006–3016). IEEE. https://doi.org/10.1109/PICMET.2016.7806635.
Paper not yet in RePEc: Add citation now
- Lin, Y., Mao, Y., & Wang, Z. (2018). Institutional ownership, peer pressure, and voluntary disclosures. The Accounting Review, 93(4), 283–308. https://doi.org/10.2308/accr-51945.
Paper not yet in RePEc: Add citation now
- López‐Arceiz, F. J., Santamaría, R., & del Río, C. (2020). Sostenibilidad Para los inversores europeos: Evidencia desde un ranking sostenible: Sustainability for European investors: Evidence from a sustainable ranking. Revista de Contabilidad ‐ Spanish Accounting Review, 23(2), 148–166. https://doi.org/10.6018/rcsar.369331.
Paper not yet in RePEc: Add citation now
Lupu, I., & Sandu, R. (2017). Intertextuality in corporate narratives: A discursive analysis of a contested privatization. Accounting, Auditing & Accountability Journal, 30(3), 534–564. https://doi.org/10.1108/AAAJ-05-2014-1705.
Manita, R., Bruna, M. G., Dang, R., & Houanti, L. H. (2018). Board gender diversity and ESG disclosure: Evidence from the USA. Journal of Applied Accounting Research, 19(2), 206–224. https://doi.org/10.1108/JAAR-01-2017-0024.
Manski, C. F. (2000). Economic analysis of social interactions. Journal of Economic Perspectives, 14(3), 115–136. https://doi.org/10.1257/jep.14.3.115.
- McKinsey & Company. (2007). Women matter: Gender diversity, a corporate performance driver Retrieved from https://www.talentnaardetop.nl/web/file?uuid¼72d4f129-77bd-4c30-88f8 603d4202c848&owner¼9c74cb66–9801‐4cac‐b2c9‐c72e9814ab51.
Paper not yet in RePEc: Add citation now
- Melón‐Izco, Á., Ruiz‐Cabestre, F. J., & Ruiz‐Olalla, C. (2021). La legibilidad en los informes de gestión: extensión y buenas prácticas de gobierno corporativo: Readabilty in management reports: extension and good governance practices. Revista de Contabilidad ‐ Spanish Accounting Review, 24(1), 19–30. https://doi.org/10.6018/rcsar.363171.
Paper not yet in RePEc: Add citation now
- Miles, K. (2011). Embedding gender in sustainability reports. Sustainability Accounting, Management and Policy Journal, 2(1), 139–146. https://doi.org/10.1108/20408021111162164.
Paper not yet in RePEc: Add citation now
- Miller, T., & del Carmen Triana, M. (2009). Demographic diversity in the boardroom: Mediators of the board diversity–firm performance relationship. Journal of Management Studies, 46(5), 755–786. https://doi.org/10.1111/j.1467-6486.2009.00839.x.
Paper not yet in RePEc: Add citation now
Neu, D., Warsame, H., & Pedwell, K. (1998). Managing public impressions: Environmental disclosures in annual reports. Accounting, Organizations and Society, 23(3), 265–282. https://doi.org/10.1016/S0361-3682(97)00008-1.
Oliveira, M. C., Júnior, M. S. R., de Oliveira Lima, S. H., & De Freitas, G. A. (2018). The influence of the characteristics of the national business system in the disclosure of gender‐related corporate social responsibility practices. Administrative Sciences, 8(2), 14. https://doi.org/10.3390/admsci8020014.
Orazalin, N., & Baydauletov, M. (2020). Corporate social responsibility strategy and corporate environmental and social performance: The moderating role of board gender diversity. Corporate Social Responsibility and Environmental Management, 27(4), 1664–1676. https://doi.org/10.1002/csr.1915.
Pandit, S., Wasley, C. E., & Zach, T. (2011). Information externalities along the supply chain: The economic determinants of suppliers' stock price reaction to their customers' earnings announcements. Contemporary Accounting Research, 28(4), 1304–1343. https://doi.org/10.1111/j.1911-3846.2011.01092.x.
- Parmar, B. L., Freeman, R. E., Harrison, J. S., Wicks, A. C., Purnell, L., & De Colle, S. (2010). Stakeholder theory: The state of the art. Academy of Management Annals, 4(1), 403–445. https://doi.org/10.5465/19416520.2010.495581.
Paper not yet in RePEc: Add citation now
Parra‐Domínguez, J., David, F., & Azevedo, T. (2021). Family firms and coupling among CSR disclosures and performance. Administrative Sciences, 11(1), 30. https://doi.org/10.3390/admsci11010030.
Parsa, S., Roper, I., Muller‐Camen, M., & Szigetvari, E. (2018). Have labour practices and human rights disclosures enhanced corporate accountability? The case of the GRI framework. Accounting Forum, 42(1), 47–64. https://doi.org/10.1016/j.accfor.2018.01.001.
- Post, C., Rahman, N., & Rubow, E. (2011). Green governance: Boards of directors' composition and environmental corporate social responsibility. Business & Society, 50(1), 189–223. https://doi.org/10.1177/0007650310394642.
Paper not yet in RePEc: Add citation now
Provasi, R., & Harasheh, M. (2021). Gender diversity and corporate performance: Emphasis on sustainability performance. Corporate Social Responsibility and Environmental Management, 28(1), 127–137. https://doi.org/10.1002/csr.2037.
- Rao, K., & Tilt, C. (2016). Board composition and corporate social responsibility: The role of diversity, gender, strategy and decision making. Journal of Business Ethics, 138(2), 327–347. https://doi.org/10.1007/s10551-015-2613-5.
Paper not yet in RePEc: Add citation now
Rehman, S., Orij, R., & Khan, H. (2020). The search for alignment of board gender diversity, the adoption of environmental management systems, and the association with firm performance in Asian firms. Corporate Social Responsibility and Environmental Management, 27(5), 2161–2175. https://doi.org/10.1002/csr.1955.
- Rodriguez‐Gomez, S., Arco‐Castro, M. L., Lopez‐Perez, M. V., & Rodríguez‐Ariza, L. (2020). Where does CSR come from and where does it go? A review of the state of the art. Administrative Sciences, 10(3), 60. https://doi.org/10.3390/admsci10030060.
Paper not yet in RePEc: Add citation now
- Schoemaker, P. J. (2013). Experiments on decisions under risk: The expected utility hypothesis. Springer Science & Business Media. https://doi.org/10.1007/978-94-017-5040-0.
Paper not yet in RePEc: Add citation now
Seo, H. (2021). Peer effects in corporate disclosure decisions. Journal of Accounting and Economics, 71(1), 101364. https://doi.org/10.1016/j.jacceco.2020.101364.
Solomon, J. F., Solomon, A., Joseph, N. L., & Norton, S. D. (2013). Impression management, myth creation and fabrication in private social and environmental reporting: Insights from Erving Goffman. Accounting, Organizations and Society, 38(3), 195–213. https://doi.org/10.1016/j.aos.2013.01.001.
- Songini, L., Pistoni, A., Tettamanzi, P., Fratini, F., & Minutiello, V. (2021). Integrated reporting quality and BoD characteristics: An empirical analysis. Journal of Management and Governance, 1–42. https://doi.org/10.1007/s10997-021-09568-8.
Paper not yet in RePEc: Add citation now
- The United Nations. (2013). Inequality matters—Report on the world social situation 2013. United Nations.
Paper not yet in RePEc: Add citation now
Tuo, L., Yu, J., & Zhang, Y. (2020). How do industry peers influence individual firms' voluntary disclosure strategies? Review of Quantitative Finance and Accounting, 54, 911–956. https://doi.org/10.1007/s11156-019-00811-w.
- UN. (2008). Preliminary work plan and mandate of the special representative on the issue of human rights and transnational corporations and other business enterprises (September June 30, 2011). Retrieved from www.reports-and-materials.org/Ruggie-preliminary-workplan-2008-2011.pdf.
Paper not yet in RePEc: Add citation now
- UNIFEM and UNGC. (2010). Women's empowerment principles. Retrieved from http://business.un.org/en/assets/b6a186be-b9b4-4218-8083-20d5138ecd79.pdf.
Paper not yet in RePEc: Add citation now
- Valls Martínez, M. D. C., Martín Cervantes, P. A., & Cruz Rambaud, S. (2020). Women on corporate boards and sustainable development in the American and European markets: Is there a limit to gender policies? Corporate Social Responsibility and Environmental Management, 27(6), 2642–2656. https://doi.org/10.1002/csr.1989.
Paper not yet in RePEc: Add citation now
Veltri, S., Mazzotta, R., & Rubino, F. E. (2021). Board diversity and corporate social performance: Does the family firm status matter? Corporate Social Responsibility and Environmental Management, 1–16. https://doi.org/10.1002/csr.2136.
Verrecchia, R. E. (1983). Discretionary disclosure. Journal of Accounting and Economics, 5, 179–194. https://doi.org/10.1016/0165-4101(83)90011-3.
Verrecchia, R. E. (1990). Information quality and discretionary disclosure. Journal of Accounting and Economics, 12(4), 365–380. https://doi.org/10.1016/0165-4101(90)90021-U.
Vitolla, F., Raimo, N., & Rubino, M. (2020). Board characteristics and integrated reporting quality: An agency theory perspective. Corporate Social Responsibility and Environmental Management, 27(2), 1152–1163. https://doi.org/10.1002/csr.1879.
Vitolla, F., Raimo, N., Marrone, A., & Rubino, M. (2020). The role of board of directors in intellectual capital disclosure after the advent of integrated reporting. Corporate Social Responsibility and Environmental Management, 27(5), 2188–2200. https://doi.org/10.1002/csr.1957.