The DOI matches its Crossref record; 3 of the 3 references it cites were found in a registry or an index.
Sustainability, accountability and corporate governance: exploring multinationals' reporting practices
Open accessAbstract
Recent years have seen a rapid increase in accountability pressures on particularly large global companies. The increased call for transparency comes from two different angles, which show some (potential) convergence in terms of topics and audiences: accountability requirements in the context of corporate governance, which expand to staff‐related, ethical aspects; and sustainability reporting that has broadened from environment only to social and financial issues. This article examines to what extent and how current sustainability reporting of Fortune Global 250 companies incorporates corporate governance aspects. Many multinationals, particularly in Europe and Japan, have started to pay attention to board supervision and structuring of sustainability responsibilities, to compliance, ethics and external verification. While detailed disclosures are not yet common, some notable practices can be found. Underlying dilemmas and complexities for managers in dealing with accountability to shareholders and stakeholders, and the role of auditors, are indicated. Copyright © 2006 John Wiley & Sons, Ltd and ERP Environment
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Cites
A Survey of Corporate Governance
Shleifer, A., & Vishny, R. W. (1997) · The Journal of Finance · doi:10.1111/j.1540-6261.1997.tb04820.x · Cited by 16,243
The Stakeholder Theory of the Corporation: Concepts, Evidence, and Implications
Donaldson, T., & Preston, L. E. (1995) · The Academy of Management Review · doi:10.2307/258887 · Cited by 5,846
Stakeholder Theory: The State of the Art
Parmar, B. L., Freeman, R. E., Harrison, J. S., Wicks, A. C., Purnell, L., & de Colle, S. (2010) · Academy of Management Annals · doi:10.5465/19416520.2010.495581 · Cited by 2,755 · cited 1×
“This is to some extent different from the stakeholder literature, where shareholders are generally seen as one (but certainly not the only) stakeholder group (e.g. Buysse and Verbeke, 2003; Clarkson, 1995; Donaldson and Preston, 1995; Jones et al., 2002).”
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Cited by
Milne, M. J., & Gray, R. (2013) · Journal of Business Ethics · doi:10.1007/s10551-012-1543-8 · Cited by 1,240
Responding to public and private politics: corporate disclosure of climate change strategies
Reid, E. M., & Toffel, M. W. (2009) · Strategic Management Journal · doi:10.1002/smj.796 · Cited by 1,093
Corporate environmental disclosures about the effects of climate change
Stanny, E., & Ely, K. (2008) · Corporate Social Responsibility and Environmental Management · doi:10.1002/csr.175 · Cited by 512
The state of sustainability reporting in universities
Lozano, R. (2011) · International Journal of Sustainability in Higher Education · doi:10.1108/14676371111098311 · Cited by 494
Sustainability Reporting and Assurance: A Historical Analysis on a World-Wide Phenomenon
Junior, R. M., Best, P. J., & Cotter, J. (2014) · Journal of Business Ethics · doi:10.1007/s10551-013-1637-y · Cited by 383
Metadata
- Authors
- Kolk, A.
- Venue
- Business Strategy and the Environment
- Publisher
- Wiley
- Published
- 2006-03-22
- Volume
- 17
- Issue
- 1
- Pages
- 1-15
- ISSN
- 0964-4733 (ISSN-L)
- 1099-0836
- OpenAlex
- W2145808077
- Cited by
- 807
- References
- 3
- FWCI
- 43.51
- Type
- journal article
- Language
- en
- Open access
- green
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