Managing for stakeholders towards corporate environmental sustainability

HAA Góes, G Fatima, RO Santos Jhunior… - Corporate Social …, 2023 - Wiley Online Library
The purpose of this paper is to clarify the relationship between the managing for
stakeholders approach and corporate environmental sustainability. Focused on the debates …

Factors affecting corporate environmental disclosure in emerging markets: The role of corporate governance structures

AM Gerged - Business Strategy and the Environment, 2021 - Wiley Online Library
This study seeks to examine whether internal corporate governance (CG) mechanisms affect
corporate environmental disclosure (CED) in emerging economies. Using a sample of 500 …

Financial constraints and corporate greenwashing strategies in China

F Xia, J Chen, X Yang, X Li… - … Social Responsibility and …, 2023 - Wiley Online Library
Corporate environmental responsibility, in response to the call for sustainable development,
has become a critical ethical capital for companies to increase firm values and to obtain …

Corporate environmental disclosure and earnings management—The moderating role of corporate governance structures

AM Gerged, K Albitar… - International Journal of …, 2023 - Wiley Online Library
Our study examines whether internal corporate governance (CG) mechanisms moderate the
relationship between a firm's engagement in corporate environmental disclosure (CED) and …

Corporate social reporting and assurance: The state of the art: Información social corporativa y aseguramiento: El estado de la cuestión

IM García-Sánchez - Revista de Contabilidad-Spanish Accounting …, 2021 - revistas.um.es
Este trabajo realiza una revisión de la literatura sobre verificación y divulgación de
información sobre responsabilidad social corporativa basada en 320 artículos en las 36 …

Determinants of GRI-based sustainability reporting: evidence from an emerging economy

N Orazalin, M Mahmood - Journal of Accounting in Emerging …, 2020 - emerald.com
Purpose The purpose of this paper is to investigate the extent and determinants of
sustainability performance disclosures reported by publicly traded companies in Kazakhstan …

Environmental, social and governance disclosure's impacts on earnings management: Family versus non-family firms

JM Borralho, R Hernández-Linares… - Journal of Cleaner …, 2022 - Elsevier
Firms may strategically disclose corporate social responsibility (CSR) activities to
compensate for their earnings management practices and, in this way, deflect stakeholders' …

Overcoming the liability of origin by doing no-harm: Emerging country firms' social irresponsibility as they go global

D Fiaschi, E Giuliani, F Nieri - Journal of World Business, 2017 - Elsevier
As emerging (and developing) country firms internationalize, they often need to build
legitimacy to overcome home-country liabilities. We argue that international legitimacy is at …

Anti-corruption disclosure quality and earnings management in the United Kingdom: the role of audit quality

RIA Salem, M Ghazwani, AM Gerged… - International Journal of …, 2023 - emerald.com
Purpose Building upon institutional pressures on firms to deal with corruption, this study
aims to investigate the association between a firm's engagement with anti-corruption …

Do investors and analysts value strategic corporate social responsibility disclosures? Evidence from China

Y Lu, I Abeysekera - Journal of International Financial …, 2021 - Wiley Online Library
This paper examines whether strategic corporate social responsibility (CSR) disclosures are
value relevant for investors and analysts in the context of China. Using a sample of Chinese …