The DOI matches its Crossref record; 45 of the 45 references it cites were found in a registry or an index.
Stakeholder Engagement, Corporate Social Responsibility and Integrated Reporting: An Exploratory Study
Open accessAbstract
There is increasing interest in integrated reporting that includes the company's financial, governance, environmental, and social performance. For this reason, the main objective of this investigation is to study why companies are producing integrated reporting, paying special attention to the links with the assurance of the corporate social responsibility (CSR) report. Based on 7144 worldwide observations, this study identifies the determinants of integrated reporting through a logistic regression model. Our results point out that the likelihood of disclosing an integrated report is positively associated with having the CSR report assured, year, size and supplement industry. Next, we tested if companies that assure their CSR report are also affected by those determining variables. This research is pioneering in analysing the determinants of integrated reporting and as far as we know no existing research has examined the links between integrated reporting and the assurance of CSR reports. Copyright © 2013 John Wiley & Sons, Ltd and ERP Environment
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Cites
International Organization for Standardization
(2011) · SpringerReference · doi:10.1007/springerreference_16847 · Cited by 12,534
International Organization for Standardization
(2015) · Encyclopedia of Astrobiology · doi:10.1007/978-3-662-44185-5_100574 · Cited by 6,716
Deegan, C. (2002) · Accounting, Auditing & Accountability Journal · doi:10.1108/09513570210435852 · Cited by 3,829
Ioannou, I., & Serafeim, G. (2015) · Strategic Management Journal · doi:10.1002/smj.2268 · Cited by 1,124
Corporate social reporting and reputation risk management
Bebbington, J., Larrinaga, C., & Moneva, J. M. (2008) · Accounting, Auditing & Accountability Journal · doi:10.1108/09513570810863932 · Cited by 865
One Report: Integrated Reporting for a Sustainable Strategy
Eccles, R. G., & Krzus, M. P. (2010) · Cited by 804
The Role of the Board in the Dissemination of Integrated Corporate Social Reporting
Frias‐Aceituno, J. V., Rodriguez‐Ariza, L., & Garcia‐Sanchez, I. M. (2013) · Corporate Social Responsibility and Environmental Management · doi:10.1002/csr.1294 · Cited by 726
Sustainability Accounting and Accountability
(2007) · Routledge eBooks · doi:10.4324/noe0415384889 · Cited by 620
Inter-linking issues and dimensions in sustainability reporting
Lozano, R., & Huisingh, D. (2011) · Journal of Cleaner Production · doi:10.1016/j.jclepro.2010.01.004 · Cited by 611
Seeking legitimacy for new assurance forms: The case of assurance on sustainability reporting
O’Dwyer, B., Owen, D., & Unerman, J. (2011) · Accounting, Organizations and Society · doi:10.1016/j.aos.2011.01.002 · Cited by 603
Cited by
Ali, W., Frynas, J. G., & Mahmood, Z. (2017) · Corporate Social Responsibility and Environmental Management · doi:10.1002/csr.1410 · Cited by 930
Reimsbach, D., Hahn, R., & Gürtürk, A. (2018) · European Accounting Review · doi:10.1080/09638180.2016.1273787 · Cited by 304
Corporate Sustainable Development: is ‘Integrated Reporting’ a Legitimation Strategy?
Lai, A., Melloni, G., & Stacchezzini, R. (2016) · Business Strategy and the Environment · doi:10.1002/bse.1863 · Cited by 282
True transparency or mere decoupling? The study of selective disclosure in sustainability reporting
Roszkowska-Menkes, M., Aluchna, M., & Kamiński, B. (2024) · Critical Perspectives on Accounting · doi:10.1016/j.cpa.2023.102700 · Cited by 125
Metadata
- Authors
- Sierra‐García, L., Zorio‐Grima, A., & García‐Benau, M. A.
- Venue
- Corporate Social Responsibility and Environmental Management
- Publisher
- Wiley
- Published
- 2013-09-24
- Volume
- 22
- Issue
- 5
- Pages
- 286-304
- ISSN
- 1535-3958 (ISSN-L)
- 1535-3966
- OpenAlex
- W1498422751
- Cited by
- 266
- References
- 45
- FWCI
- 24.87
- Type
- journal article
- Language
- en
- Open access
- green
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