The DOI matches its Crossref record; 4 of the 4 references it cites were found in a registry or an index.
Role of Country- and Firm-Level Determinants in Environmental, Social, and Governance Disclosure
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
Managing Legitimacy: Strategic and Institutional Approaches
Suchman, M. C. (1995) · The Academy of Management Review · doi:10.2307/258788 · Cited by 19,903
Strategic Responses to Institutional Processes
Oliver, C. (1991) · The Academy of Management Review · doi:10.5465/amr.1991.4279002 · Cited by 8,950
The Double-Edge of Organizational Legitimation
Ashforth, B. E., & Gibbs, B. W. (1990) · Organization Science · doi:10.1287/orsc.1.2.177 · Cited by 2,228
The Consequences of Mandatory Corporate Sustainability Reporting
Ioannou, I., & Serafeim, G. (2011) · SSRN Electronic Journal · doi:10.2139/ssrn.1799589 · Cited by 484
Research works printed but not linked: 92
- Adams, C. A., Hill, W. Y., & Roberts, C. B. (1998). Corporate social reporting practices in Western Europe: Legitimating corporate behaviour? British Accounting Review, 30(1), 1–21. · DOI · Paper page
- Adi, B. C., Amaeshi, K. M., Amao, O. O., & Ogbechie, C. (2006). Corporate social responsibility in Nigeria: Western mimicry or indigenous influences? Journal of Corporate Citizenship, 24(1), 83–99.
- Aerts, W., & Cormier, D. (2009). Media legitimacy and corporate environmental communication. Accounting, Organizations and Society, 34(1), 1–27. · DOI · Paper page
- Aguilera, R. V., & Jackson, G. (2003). The cross-national diversity of corporate governance: Dimensions and determinants. The Academy of Management Review, 28(3), 447–465. · doi:10.5465/amr.2003.10196772 · Paper page
- Beelitz, A., & Merkl-Davies, D. M. (2012). Using discourse to restore organisational legitimacy: ‘CEO-speak’ after an incident in a German nuclear power plant. Journal of Business Ethics, 108(1), 101–120. · DOI · Paper page
- Berthelot, S., Cormier, D., & Magnan, M. (2003). Environmental disclosure research: Review and synthesis. Journal of Accounting Literature, 22, 1–44.
- Bitektine, A. (2011). Towards a theory of social judgements of organizations: The case of legitimacy, reputation, and status. Academy of Management Review, 36(1), 151–179. · DOI · Paper page
- Botero, J. C., Djankov, S., La Porta, R., Lopez-de-Silanes, F., & Shleifer, A. (2004). The regulation of Labor. The Quarterly Journal of Economics, 119(4), 1339–1382. · DOI · Paper page
- Brammer, S., Jackson, G., & Matten, D. (2012). Corporate social responsibility and institutional theory: New perspectives on private governance. Socio-Economic Review, 10(1), 3–28. · DOI · Paper page
- Branco, M. C., & Rodrigues, L. L. (2008a). Factors influencing social responsibility disclosure by Portuguese companies. Journal of Business Ethics, 83(4), 685–701. · DOI · Paper page
- Branco, M. C., & Rodrigues, L. L. (2008b). Social responsibility disclosure: A study of proxies for the public visibility of Portuguese banks. The British Accounting Review, 40(2), 161–181. · DOI · Paper page
- Campbell, J. L. (2007). Why would corporations behave in socially responsible ways? An institutional theory of corporate social responsibility. Academy of Management Review, 32(3), 946–967. · DOI · Paper page
- Campbell, J. L., Hollingsworth, J. R., & Lindberg, L. N. (1991). Governance of the American economy. New York: Cambridge University Press. · DOI · Paper page
- Castelló, I., & Lozano, J. M. (2011). Searching for new forms of legitimacy through corporate responsibility rhetoric. Journal of Business Ethics, 100(1), 11–29. · DOI · Paper page
- Chan, M. C., Watson, J., & Woodliff, D. (2014). Corporate governance quality and CSR disclosures. Journal of Business Ethics, 125(1), 59–73. · DOI · Paper page
- Chapple, W., & Moon, J. (2005). Corporate social responsibility (CSR) in Asia: A seven-country study of CSR web site reporting. Business and Society, 44(4), 415–441. · DOI · Paper page
- Chen, J. C., & Roberts, R. W. (2010). Toward a more coherent understanding of the organization-society relationship: A theoretical consideration for social and environmental accounting research. Journal of Business Ethics, 97(4), 651–665. · DOI · Paper page
- Claasen, C., & Roloff, J. (2012). The link between responsibility and legitimacy: The case of De Beers in Namibia. Journal of Business Ethics, 107(3), 379–398. · DOI
- Cooke, T. E. (1989). Voluntary corporate disclosure by Swedish companies. Journal of International Financial and Management Accounting, 1(2), 171–195. · DOI · Paper page
- Cooke, T. E. (1998). Regression analysis in accounting disclosure studies. Accounting and Business Research, 28(3), 209–224. · DOI · Paper page
- Cormier, D., & Magnan, M. (2003). Environmental reporting management: A continental European perspective. Journal of Accounting and Public Policy, 22(1), 43–62. · DOI · Paper page
- Cowen, S. S., Ferreri, L. B., & Parker, L. D. (1987). The impact of corporate characteristics on social responsibility disclosure: A typology and frequency-based analysis. Accounting, Organizations and Society, 12(2), 111–122. · DOI · Paper page
- Crossland, C., & Hambrick, D. C. (2011). Differences in managerial discretion across countries: How nation-level institutions affect the degree to which CEOs matter. Strategic Management Journal, 32(8), 797–819. · DOI · Paper page
- Cuzick, J. (1985). A Wilcoxon-type test for trend. Statistics in Medicine, 87(4), 87–89. · DOI · Paper page
- De Oliveira, J. A. P. (2006). Corporate citizenship in Latin America. Journal of Corporate Citizenship, 21(1), 17–20. · doi:10.9774/gleaf.4700.2006.sp.00003
- Deegan, C. (2014). Financial accounting theory. Sidney: McGraw Hill.
- Dhaliwal, D., Li, O. Z., Tsang, A., & Yang, Y. G. (2014). Corporate social responsibility disclosure and the cost of equity capital: the roles of stakeholder orientation and financial transparency. Journal of Accounting Public Policy, 33(4), 328–355. · DOI · Paper page
- DiMaggio, P. J., & Powell, W. W. (1983). The iron cage revisited: Institutional isomorphism and collective rationality in organizational fields. American Sociological Review, 48(2), 147–160. · DOI · Paper page
- Doh, J. P., Howton, S. D., Howton, S. W., & Siegel, D. S. (2010). Does market respond to an endorsement of social responsibility? The role of institutions, information, and legitimacy. Journal of Management, 36(6), 1461–1485.
- Dowling, J., & Pfeffer, J. (1975). Organizational legitimacy: Social values and organizational behavior. Pacific sociological review, 18(1), 122–136. · DOI · Paper page
- Eccles, R. G., Serafeim, G., & Krzus, M. P. (2011). Market interest in nonfinancial information. Journal of Applied Corporate Finance, 23(4), 113–128. · DOI · Paper page
- Ehnert, I. (2009). Sustainable human resource management: A conceptual and exploratory analysis from a paradox perspective. New York, NY: Springer. · DOI · Paper page
- Elzahar, H., Hussainey, K., Mazzi, F., & Tsalavoutas, I. (2015). Economic consequences of key performance indicators’ disclosure quality. International Review of Financial Analysis, 39, 96–112. · DOI
- Fekrat, M. A., Inclan, C., & Petroni, D. (1996). Corporate environmental disclosures: Competitive disclosure hypothesis using 1991 annual report data. The International Journal of Accounting, 31(2), 175–195. · DOI · Paper page
- Fernandez-Feijoo, B., Romero, S., & Ruiz, S. (2014). Effect of stakeholders’ pressure on transparency of sustainability reports within GRI framework. Journal of Business Ethics, 122(1), 53–63. · DOI · Paper page
- Freedman, M., & Stagliano, A. J. (1992). European unification, accounting harmonization, and social disclosures. The International Journal of Accounting, 27(2), 112–122.
- Freeman, R., Harrison, J., & Wicks, A. (2007). Managing for stakeholders: Survival, reputation, and success. New Haven, CT: Yale University Press.
- Gamble, G. O., Hsu, K., Jackson, C., & Tollerson, C. D. (1996). Environmental disclosures in annual reports: An international perspective. The International Journal of Accounting, 31(3), 293–331. · DOI
- Glaum, M., Schmidt, P., Street, D. L., & Vogel, S. (2013). Compliance with IFRS3- and IAS36-required disclosures across 17 European countries: Company- and country-level determinants. Accounting and Business Research, 43(3), 163–204. · DOI · Paper page
- Gow, I. D., Ormazabal, G., & Taylor, D. J. (2010). Correcting for cross-sectional and time-series dependence in accounting research. The Accounting Review, 85(2), 483–512. · DOI · Paper page
- Gray, R., Javad, M., Power, D. M., & Sinclair, C. D. (2001). Social and environmental disclosure and corporate characteristics: A research note and extension. Journal of Business Finance and Accounting, 28(3/4), 327–356. · DOI · Paper page
- Gray, R., Kouhy, R., & Lavers, S. (1995). Corporate social and environmental reporting. A review of the literature and a longitudinal study of UK disclosure. Accounting, Auditing and Accountability Journal, 8(2), 47–77. · DOI · Paper page
- Gray, R., Owen, D., & Adams, C. (1996). Accounting and accountability: Changes and challenges in corporate social and environmental reporting. London: Prentice Hall.
- Gupta, S., & Goldar, B. (2006). Do stock markets penalize environment-unfriendly behavior? Evidence from India, Ecological Economics, 52(1), 81–95. · DOI · Paper page
- Guthrie, J., & Parker, L. D. (1989). Corporate social reporting: A rebuttal of legitimacy theory. Accounting and business research, 19(76), 343–352. · DOI · Paper page
- Hail, L. (2002). The impact of voluntary corporate disclosures on the ex ante cost of capital for Swiss firms. European Accounting Review, 11(4), 741–743. · DOI · Paper page
- Hair, J. F., Black, W. C., Babin, B. J., & Anderson, R. E. (2009). Multivariate data analysis (7th ed.). Upper Saddle River, NJ: Prentice Hall.
- Hambrick, D. C., & Finkelstein, S. (1987). Managerial discretion: A bridge between polar views of organizational outcomes. In B. Staw & L. L. Cummings (Eds.), Research in organizational behavior (pp. 369–406). Greenwich: JAI Press.
- Hofstede, G. (2001). Culture’s consequences: Comparing values, behaviors, institutions, and organizations across nations. Thousand Oaks, CA: Sage Publications.
- Ioannou, I., & Serafeim, G. (2012). What drives corporate social performance? The role of national-level institutions. Journal of International Business Studies, 43(9), 834–864. · DOI · Paper page
- Ioannou, I., & Serafeim, G. (2015). The impact of corporate social responsibility on investment recommendations: Analysts’ perceptions and shifting institutional logics. Strategic Management Journal, 36(7), 1053–1081. · DOI · Paper page
- Jackson, G., & Apostolakou, A. (2010). Corporate social responsibility in Western Europe: An institutional mirror or substitute? Journal of Business Ethics, 94(3), 371–394. · DOI · Paper page
- Jaggi, B., & Low, P. Y. (2000). Impact of culture, market forces, and legal clusters of financial disclosures. International Journal of Accounting, 35(4), 495–519. · DOI · Paper page
- Johnson, J., & Holub, M. J. (2003). Questioning organization legitimacy: The case of U.S. expatriates. Journal of Business Ethics, 47(3), 269–293. · doi:10.1023/a:1026257229939
- Kamal, Y., & Deegan, C. (2013). Corporate social and environment-related governance disclosure practices in the textile and garment industry: Evidence from a developing country. Australian Accounting Review, 65(23), 117–134. · doi:10.1111/j.1835-2561.2012.00205.x
- La Porta, R., Lopez-de-Silanes, F., & Shleifer, A. (2008). The economic consequences of legal origins. Journal of Economic Literature, 46(2), 285–332. · DOI · Paper page
- Martínez-del-Río, J., Céspedes-Lorente, J., & Carmona-Moreno, E. (2012). High-involvement work practices and environmental capabilities: How HIWPS create environmentally based sustainable competitive advantages. Human Resource Management, 51(6), 827–850. · DOI
- Matten, D., & Moon, J. (2008). “Implicit” and “explicit” CSR: A conceptual framework for a comparative understanding of corporate social responsibility. Academy of Management Review, 33(2), 404–424. · DOI · Paper page
- McCabe, B. P. M. (1989). Misspecification tests in econometrics based on ranks. Journal of Econometrics, 40(2), 261–278. · doi:10.1016/0304-4076(89)90085-7
- Meyer, J. W., & Rowan, B. (1977). Institutionalized organizations, formal structure as myth and ceremony. American Journal of Sociology, 83(2), 340–363. · DOI · Paper page
- Meyer, J., & Scott, R. (1983). Centralization and the legitimacy problems of local government. In J. Meyer & R. Scott (Eds.), Organizational environments, ritual and rationality (pp. 199–215). Beverly Hills, CA: Sage Publishers.
- Milne, M. J., & Patten, D. M. (2002). Securing organizational legitimacy: An experimental decision case examining the impact of environmental disclosures. Accounting, Audinting and Accountability Journal, 15(3), 372–405. · DOI · Paper page
- Mitchell, R. K., Agle, B. R., & Wood, D. J. (1997). Toward a theory of stakeholder identification and salience: defining the principle of who and what really counts. Academy of Management Review, 22(4), 853–886. · doi:10.5465/amr.1997.9711022105 · Paper page
- Moneva, J. M., & Cuellar, B. (2009). The value relevance of financial and non-financial environmental reporting. Environmental & Resource Economics, 44(3), 441–456. · DOI · Paper page
- Money, K., & Schepers, H. (2007). Are CSR and corporate governance converging? A view from boardroom directors and company secretaries in FTSE100 companies in the UK. Journal of General Management, 33(2), 1–11. · DOI
- Muthuri, J. N., & Gilbert, V. (2011). An institutional analysis of corporate social responsibility in Kenya. Journal of Business Ethics, 98(3), 467–483. · DOI · Paper page
- Neu, D., Warsame, H., & Pedwell, K. (1998). Managing public impressions: Environmental disclosures in annual reports. Accounting, Organizations and Society, 23(3), 265–282. · DOI · Paper page
- Nikolaev, V., & Van Lent, L. (2005). The endogeneity bias in the relation between cost-of-debt capital and corporate disclosure policy. European Accounting Review, 14(4), 677–724. · DOI · Paper page
- Palazzo, G., & Scherer, A. G. (2006). Corporate legitimacy as deliberation: A communicative framework. Journal of Business Ethics, 66(1), 71–88. · DOI · Paper page
- Panwar, R., Paul, K., Nybakk, E., Hansen, E., & Thompon, D. (2014). The legitimacy of CSR actions of publicly traded companies versus family-owned companies. Journal of Business Ethics, 125(3), 481–496. · DOI
- Patten, D. M. (1991). Exposure, legitimacy, and social disclosure. Journal of Accounting and Public Policy, 10(4), 297–308. · DOI · Paper page
- Pava, M. L., & Krausz, J. (1997). Criteria for evaluating the legitimacy of corporate social responsibility. Journal of Business Ethics, 16(3), 337–347. · doi:10.1023/a:1017920217290
- Petersen, M. A. (2009). Estimating standard errors in finance panel data sets: Comparing approaches. The Review of Financial Studies, 22(1), 435–480. · DOI · Paper page
- Reast, H., Maon, F., Lindgreen, A., & Vanhamme, J. (2013). Legitimacy-seeking organizational strategies in controversial industries: A case study analysis and a bidimensional model. Journal of Business Ethics, 118(1), 139–153. · DOI
- Reverte, C. (2009). Determinants of corporate social responsibility disclosure ratings by spanish listed firms. Journal of Business Ethics, 88(2), 351–366. · DOI · Paper page
- Roe, M. J. (2003). Political determinants of corporate governance: Political context, corporate impact. New York: Oxford University Press.
- Rupley, K. H., Brown, D., & Marshall, R. S. (2012). Governance, media and the quality of environmental disclosure. Journal of Accounting Public Policy, 31(6), 610–640. · DOI · Paper page
- Schaltegger, S., & Hörisch, J. (2015). In search of the dominant rationale in sustainability management: legitimacy-or profit-seeking? Journal of Business Ethics. doi: 10.1007/s10551-015-2854-3 . · DOI · Paper page
- Singh, J. V., Tucker, D. J., & House, R. J. (1986). Organizational legitimacy and the liability of newness. Administrative Science Quarterly, 31(2), 171–193. · DOI · Paper page
- Singhvi, S., & Desai, H. (1971). An empirical analysis of the quality of corporate financial disclosure. The Accounting Review, 46(1), 129–138.
- Solomon, J. F., & Solomon, A. (2006). Private social, ethical and environmental disclosure. Accounting, Auditing & Accountability Journal, 19(4), 564–591. · DOI · Paper page
- Sonpar, K., Pazzaglia, F., & Kornijenko, J. (2010). The paradox and constraints of legitimacy. Journal of Business Ethics, 95(1), 1–21. · DOI
- Tagesson, T., Blank, V., Broberg, P., & Collin, S. O. (2009). What explains the extent and content of social and environmental disclosure on corporate websites: A study of social and environmental reporting in Swedish corporations. Corporate Social Responsibility and Environmental Management, 16(6), 352–364. · DOI · Paper page
- Talbot, D., & Boiral, O. (2015). Strategies for climate change and impression management: A case study among Canada’s large industrial emitters. Journal of Business Ethics, 132(2), 329–346. · DOI
- Taylor, S., Osland, J., & Egri, C. P. (2012). Guest editors’ introduction: Introduction to HRM’s role in sustainability: Systems, strategies, and practices. Human Resource Management, 51(6), 789–798. · DOI · Paper page
- Trotman, K. T., & Bradley, G. W. (1981). Associations between social responsibility disclosure and characteristics of companies. Accounting, Organizations and Society, 6(4), 355–362. · DOI · Paper page
- Tsalavoutas, I. (2011). Transition to IFRS and compliance with mandatory disclosure requirements: What is the signal? Advances in Accounting, incorporating Advances in International Accounting, 27(2), 390–405.
- Vidal-Salazar, M. D., Cordón-Pozo, E., & Ferrón-Vilchez, V. (2012). Human resource management and developing proactive environmental strategies: The influence of environmental training and organizational learning. Human Resource Management, 51(6), 905–934. · DOI
- Waldman, D., Siegel, D., & Javidan, M. (2006a). Components of CEO transformational leadership and corporate social responsibility. Journal of Management Studies, 43(8), 1703–1725. · DOI · Paper page
- Waldman, D. A., Sully de Luque, M., Washburn, N., House, R. J., Adetoun, B., Barrasa, A., et al. (2006b). Cultural and leadership predictors of corporate social responsibility values of top management: A globe study of 15 countries. Journal of International Business Studies, 37(6), 823–837. · DOI · Paper page
- Watts, R. L., & Zimmerman, J. L. (1986). Positive accounting theory. Englewood Cliffs, NJ: Prentice-Hall.
- Williamson, C. R. (2009). Informal institutions rule: Institutional arrangements and economic performance. Public Choice, 139(3), 371–387. · DOI · Paper page
Cited by
The Influence of Firm Size on the ESG Score: Corporate Sustainability Ratings Under Review
Drempetic, S., Klein, C., & Zwergel, B. (2020) · Journal of Business Ethics · doi:10.1007/s10551-019-04164-1 · Cited by 1,537
Why is Corporate Virtue in the Eye of The Beholder? The Case of ESG Ratings
Christensen, D. M., Serafeim, G., & Sikochi, A. (2022) · The Accounting Review · doi:10.2308/tar-2019-0506 · Cited by 1,537
Mion, G., & Loza Adaui, C. R. (2019) · Sustainability · doi:10.3390/su11174612 · Cited by 180
Green at the Top: How CEOs’ Environmental Experience Shapes ESG Performance in Chinese Firms
Lai, Z., Lian, Y., Zhao, F., & Zheng, Y. (2025) · International Review of Economics & Finance · doi:10.1016/j.iref.2025.104451 · Cited by 17
Metadata
- Authors
- Baldini, M., Maso, L. D., Liberatore, G., Mazzi, F., & Terzani, S.
- Venue
- Journal of Business Ethics
- Published
- 2016-04-05
- Volume
- 150
- Issue
- 1
- Pages
- 79-98
- ISSN
- 0167-4544 (ISSN-L)
- 1573-0697
- OpenAlex
- W2320369865
- Cited by
- 811
- References
- 4
- FWCI
- 28.82
- Type
- journal article
- Language
- en
- Open access
- closed
- Licence
- www.springer.com/tdm (tdm)
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
How to cite
Cite CoChat for the checks on this page, and the paper for its own findings.
- This page
- CoChat. (2026). Citation check: Role of Country- and Firm-Level Determinants in Environmental, Social, and Governance Disclosure. https://app.cochat.ai/papers/10.1007/s10551-016-3139-1
- The paper
- Baldini, M., Maso, L. D., Liberatore, G., Mazzi, F., & Terzani, S. (2018). Role of Country- and Firm-Level Determinants in Environmental, Social, and Governance Disclosure. Journal of Business Ethics. https://doi.org/10.1007/s10551-016-3139-1
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.