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
Overview
The claims and statistics of this paper haven’t been checked yet.
Run the check — free, no account needed. It reads the open-access text and checks the sources it cites.
Integrity signals
Registry
Cites
Statistics
Verification
Claims the paper makes
The claims and statistics of this paper haven’t been checked yet.
Run the check — free, no account needed. It reads the open-access text and checks the sources it cites.
Self-check
Percentages, sums and reported differences re-computed from the paper’s own numbers.
The self-check needs the paper’s full text.
Citations
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
Fifka, M. S. (2013) · Business Strategy and the Environment · doi:10.1002/bse.729 · Cited by 590
Jensen, J. C., & Berg, N. (2012) · Business Strategy and the Environment · doi:10.1002/bse.740 · Cited by 581
Nowrot, K. (2010) · Handbook of Transnational Economic Governance Regimes · doi:10.1163/ej.9789004163300.i-1081.78 · Cited by 564
Xiao, J. Z., Yang, H., & Chow, C. W. (2004) · Journal of Accounting and Public Policy · doi:10.1016/j.jaccpubpol.2004.04.002 · Cited by 544
Corporate governance, accountability and mechanisms of accountability: an overview
Brennan, N. M., & Solomon, J. (2008) · Accounting, Auditing & Accountability Journal · doi:10.1108/09513570810907401 · Cited by 538
Explanatory Factors of Integrated Sustainability and Financial Reporting
Frias‐Aceituno, J. V., Rodríguez‐Ariza, L., & Garcia‐Sánchez, I. M. (2014) · Business Strategy and the Environment · doi:10.1002/bse.1765 · Cited by 487
The Consequences of Mandatory Corporate Sustainability Reporting
Ioannou, I., & Serafeim, G. (2011) · SSRN Electronic Journal · doi:10.2139/ssrn.1799589 · Cited by 484
Corporate reporting on the Internet by German companies
Marston, C., & Polei, A. (2004) · International Journal of Accounting Information Systems · doi:10.1016/j.accinf.2004.02.009 · Cited by 464
Engaging with organisations in pursuit of improved sustainability accounting and performance
Adams, C. A., & Larrinaga‐González, C. (2007) · Accounting, Auditing & Accountability Journal · doi:10.1108/09513570710748535 · Cited by 433
Disclosure Practices of Foreign Companies Interacting with U.S. Markets
KHANNA, T., PALEPU, K. G., & SRINIVASAN, S. (2004) · Journal of Accounting Research · doi:10.1111/j.1475-679x.2004.00146.x · Cited by 391
Hodge, K., Subramaniam, N., & Stewart, J. (2009) · Australian Accounting Review · doi:10.1111/j.1835-2561.2009.00056.x · Cited by 375
Seeking Legitimacy for New Assurance Forms: The Case of Assurance on Sustainability ReportingPreprint
O’Dwyer, B., Owen, D. L., & Uneman, J. (2011) · SSRN Electronic Journal · Cited by 330
The Case of Sustainability Assurance: Constructing a New Assurance Service *
O’Dwyer, B. (2011) · Contemporary Accounting Research · doi:10.1111/j.1911-3846.2011.01108.x · Cited by 321
del Mar Alonso‐Almeida, M., Llach, J., & Marimon, F. (2014) · Corporate Social Responsibility and Environmental Management · doi:10.1002/csr.1318 · Cited by 274
Sustainability Development and the Quality of Assurance Reports: Empirical Evidence
Zorio, A., García‐Benau, M. A., & Sierra, L. (2013) · Business Strategy and the Environment · doi:10.1002/bse.1764 · Cited by 251
Self-citationAn investigation of TBL report assurance statements: UK and European evidence
Deegan, C., Cooper, B. J., & Shelly, M. (2006) · Managerial Auditing Journal · doi:10.1108/02686900610661388 · Cited by 229
The content and disclosure of Australian corporate environmental policies
Tilt, C. A. (2001) · Accounting, Auditing & Accountability Journal · doi:10.1108/09513570110389314 · Cited by 224
Voluntary Disclosures of Emissions by US Firms
Stanny, E. (2013) · Business Strategy and the Environment · doi:10.1002/bse.1732 · Cited by 219
An Examination of Worldwide Assured Sustainability Reporting
MOCK, T. J., STROHM, C., & SWARTZ, K. M. (2007) · Australian Accounting Review · doi:10.1111/j.1835-2561.2007.tb00316.x · Cited by 203
Sierra, L., Zorio, A., & García‐Benau, M. A. (2013) · Corporate Social Responsibility and Environmental Management · doi:10.1002/csr.1303 · Cited by 187
Self-citationAssurance on sustainability reports: An international comparison
Simnett, R., Vanstraelen, A., & Chua, W. F. (2009) · The Accounting Review · doi:10.2308/accr.2009.84.3.937 · Cited by 184
The Case of Sustainability Assurance: Constructing a New Assurance Service
O'Dwyer, B. (2011) · SSRN Electronic Journal · doi:10.2139/ssrn.1742826 · Cited by 182
A Conceptual Framework for Investigating ‘Capture’ in Corporate Sustainability Reporting Assurance
Smith, J., Haniffa, R., & Fairbrass, J. (2011) · Journal of Business Ethics · doi:10.1007/s10551-010-0661-4 · Cited by 178
Corporate governance and strategic information on the internet: A study of Spanish listed companies
Sánchez, I., Domínguez, L. R., & Álvarez, I. G. (2011) · Accounting Auditing & Accountability Journal · doi:10.1108/09513571111133063 · Cited by 170
Hassan, A., & Ibrahim, E. (2012) · Corporate Social Responsibility and Environmental Management · doi:10.1002/csr.278 · Cited by 168
Why Do Companies Not Produce Sustainability Reports?
Stubbs, W., Higgins, C. P., & Milne, M. J. (2012) · Business Strategy and the Environment · doi:10.1002/bse.1756 · Cited by 165
Stakeholder inclusivity in social and environmental report assurance
Edgley, C., Jones, M. J., & Solomon, J. F. (2010) · Accounting Auditing & Accountability Journal · doi:10.1108/09513571011041615 · Cited by 162
THE IMPACT OF CORPORATE SOCIAL RESPONSIBILITY ON INVESTMENT RECOMMENDATIONS.
Ioannou, I., & Serafeim, G. (2010) · Academy of Management Proceedings · doi:10.5465/ambpp.2010.54493509 · Cited by 156
Accessibility and functionality of the corporate web site: implications for sustainability reporting
Adams, C. A., & Frost, G. R. (2006) · Business Strategy and the Environment · doi:10.1002/bse.531 · Cited by 152
Seeking Stakeholder-Centric Sustainability Assurance
O’Dwyer, B., & Owen, D. L. (2007) · Journal of Corporate Citizenship · doi:10.9774/gleaf.4700.2007.sp.00009 · Cited by 152
Linkages between Corporate Sustainability Reporting and Public Policy
Beare, D., Buslovich, R. I., & Searcy, C. (2013) · Corporate Social Responsibility and Environmental Management · doi:10.1002/csr.1323 · Cited by 64
Accounting for Sustainability: Practical Insights
Buckley, R. (2011) · Austral Ecology · doi:10.1111/j.1442-9993.2011.02266.x · Cited by 59
Institutions as Determinant Factors of Corporate Responsibility Strategies of Multinational Firms
Durán, J. J., & Davó, N. B. (2012) · Corporate Social Responsibility and Environmental Management · doi:10.1002/csr.1308 · Cited by 54
Sustainability reporting assurance: market trends and information content
Frost, G., & Martinov‐Bennie, N. (2010) · Cited by 22
Bipolar Disorder Clinical Synthesis: Where Does the Evidence Lead?
Sachs, G. S. (2007) · FOCUS The Journal of Lifelong Learning in Psychiatry · doi:10.1176/foc.5.1.3 · Cited by 7
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
About these checks
Registry, retraction, Cites and statistics results are computed, not judged, with one exception: a printed reference that no index lists is read once by a model before it counts as a citation error. Claims are extracted by a model and kept only when their quote appears verbatim in the text; each cited source is then checked, with a model’s help, for whether it says what the claim relies on. Those verdicts can be wrong — read the claim’s quote and the cited source before relying on one.
Statistics and arithmetic are recomputed, not judged.
Confidence bands are shown only for fields calibrated on our annotated test set. None is calibrated yet, so no band is shown.
What counts as a claim ›How we measure confidence ›How we check this ›
Are you an author, or do you see a problem with this page? Request a review
Data sources
Bibliographic data: Semantic Scholar, OpenAlex, Crossref.
Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
