Improving how sustainability reports drive change: A critical discourse analysis

External Control of Organizations: Resource Dependence Perspective

Miner, J. B. (2011) · Routledge eBooks · doi:10.4324/9781315701967-54 · Cited by 14,229 · see citing works

Discourse and social change

Fee, D., & Fairclough, N. (1993) · Contemporary Sociology · doi:10.2307/2074659 · Cited by 11,611 · see citing works

The External Control of Organizations: A Resource Dependence Perspective

Reitz, H. J., Pfeffer, J., & Salancik, G. R. (1979) · Academy of Management Review · doi:10.2307/257794 · Cited by 9,392 · see citing works

Cannibals with forks: the triple bottom line of 21st century business

(1999) · Choice Reviews Online · doi:10.5860/choice.36-3997 · Cited by 9,001 · see citing works

Analysing Discourse: Textual Analysis for Social Research

Fairclough, N. L. (2003) · Cited by 6,470 · see citing works

The Politics of Environmental Discourse

Hajer, M. A. (1997) · doi:10.1093/019829333x.001.0001 · Cited by 4,197 · see citing works

Introduction: The legitimising effect of social and environmental disclosures – a theoretical foundation

Deegan, C. (2002) · Accounting, Auditing & Accountability Journal · doi:10.1108/09513570210435852 · Cited by 3,829 · see citing works

Corporate social and environmental reporting: a review of the literature and a longitudinal study of UK disclosure

Gray, R., Kouhy, R., & Lavers, S. (1995) · Accounting, Auditing & Accountability Journal · doi:10.1108/09513579510146996 · Cited by 3,321 · see citing works

Sustainable development: mapping different approaches

Hopwood, B., Mellor, M., & O’Brien, G. (2005) · Sustainable Development · doi:10.1002/sd.244 · Cited by 2,318 · see citing works

The politics of environmental discourse: ecological modernization and the policy process

(1996) · Choice Reviews Online · doi:10.5860/choice.34-1513 · Cited by 2,233 · see citing works

Corporate Citizenship: Toward an Extended Theoretical Conceptualization

Matten, D., & Crane, A. (2005) · Academy of Management Review · doi:10.5465/amr.2005.15281448 · Cited by 1,899 · see citing works

Varieties of Discourse: On the Study of Organizations through Discourse Analysis

Alvesson, M. G., & Kärreman, D. (2000) · Human Relations · doi:10.1177/0018726700539002 · Cited by 1,648 · see citing works

An examination of the corporate social and environmental disclosures of BHP from 1983‐1997

Deegan, C. M., Rankin, M., & Tobin, J. (2002) · Accounting Auditing & Accountability Journal · doi:10.1108/09513570210435861 · Cited by 1,340 · see citing works

Accounting and accountability : changes and challenges in corporate social and environmental reporting

Gray, R., Owen, D., & Adams, C. A. (1996) · ENLIGHTEN (Jurnal Bimbingan dan Konseling Islam) · Cited by 1,266 · see citing works

The implications of Organizational Legitimacy for Corporate Social Performance and Disclosure

Lindblom, C. K. (1994) · Medical Entomology and Zoology · Cited by 1,040 · see citing works

The social accounting project and Accounting Organizations and Society Privileging engagement, imaginings, new accountings and pragmatism over critique?

Gray, R. (2002) · Accounting Organizations and Society · doi:10.1016/s0361-3682(00)00003-9 · Cited by 954 · see citing works

Twenty‐five years of social and environmental accounting research

Mathews, M. R. (1997) · Accounting Auditing & Accountability Journal · doi:10.1108/eum0000000004417 · Cited by 753 · see citing works

Managing Corporate Sustainability and CSR: A Conceptual Framework Combining Values, Strategies and Instruments Contributing to Sustainable Development

Baumgartner, R. J. (2013) · Corporate Social Responsibility and Environmental Management · doi:10.1002/csr.1336 · Cited by 753 · see citing works

Firms' Disclosure Reactions to Major Social Incidents: Australian Evidence

Deegan, C. M., Rankin, M., & Voght, P. (2000) · Accounting Forum · doi:10.1111/1467-6303.00031 · Cited by 645 · see citing works

Stakeholder influence on corporate reporting: An exploration of the interaction between WWF-Australia and the Australian minerals industry

Deegan, C. M., & Blomquist, C. (2005) · Accounting Organizations and Society · doi:10.1016/j.aos.2005.04.001 · Cited by 635 · see citing works

Sustainability Accounting and Accountability

Bebbington, J., Unerman, J. 1.-2., & O'Dwyer, B. 1. (2007) · Routledge eBooks · doi:10.4324/noe0415384889 · Cited by 621 · see citing works

Integrating sustainability reporting into management practices

Adams, C. A., & Frost, G. R. (2008) · Accounting Forum · doi:10.1016/j.accfor.2008.05.002 · Cited by 594 · see citing works

Determinants of Traditional Sustainability Reporting Versus Integrated Reporting. An Institutionalist Approach

Jensen, J. C., & Berg, N. (2011) · Business Strategy and the Environment · doi:10.1002/bse.740 · Cited by 583 · see citing works

Making a difference

Adams, C. A., & McNicholas, P. (2007) · Accounting Auditing & Accountability Journal · doi:10.1108/09513570710748553 · Cited by 571 · see citing works

The new social audits: accountability, managerial capture or the agenda of social champions?

Owen, D. L., Swift, T. A., Humphrey, C., & Bowerman, M. (2000) · European Accounting Review · doi:10.1080/096381800407950 · Cited by 521 · see citing works

Integrated Reporting and internal mechanisms of change

Stubbs, W., & Higgins, C. P. (2014) · Accounting Auditing & Accountability Journal · doi:10.1108/aaaj-03-2013-1279 · Cited by 503 · see citing works

Assessing the quality of sustainability reporting: an alternative methodological approach

Daub, C. (2005) · Journal of Cleaner Production · doi:10.1016/j.jclepro.2005.08.013 · Cited by 488 · see citing works

Thirty years of social accounting, reporting and auditing: what (if anything) have we learnt?

Gray, R. (2001) · Business Ethics A European Review · doi:10.1111/1467-8608.00207 · Cited by 487 · see citing works

Leadership for Sustainability: An Evolution of Leadership Ability

Metcalf, L., & Benn, S. (2012) · Journal of Business Ethics · doi:10.1007/s10551-012-1278-6 · Cited by 458 · see citing works

Sustainability Accounting and Accountability

Unerman, J. (2014) · Routledge eBooks · doi:10.4324/9781315848419 · Cited by 450 · see citing works

Two Decades of Sustainability Management Tools for SMEs: How Far Have We Come?

Johnson, M., & Schaltegger, S. (2015) · Journal of Small Business Management · doi:10.1111/jsbm.12154 · Cited by 437 · see citing works

Environmental management accounting and innovation: an exploratory analysis

Ferreira, A., Moulang, C., & Hendro, B. (2010) · Accounting Auditing & Accountability Journal · doi:10.1108/09513571011080180 · Cited by 375 · see citing works

Communication of Corporate Social Responsibility: A Study of the Views of Management Teams in Large Companies

Arvidsson, S. (2010) · Journal of Business Ethics · doi:10.1007/s10551-010-0469-2 · Cited by 359 · see citing works

<i>Ethos</i>,<i>logos</i>,<i>pathos</i>: Strategies of persuasion in social/environmental reports

Higgins, C., & Walker, R. (2012) · Accounting Forum · doi:10.1016/j.accfor.2012.02.003 · Cited by 328 · see citing works

Walking the talk(s): Organisational narratives of integrated reporting

Higgins, C. P., Stubbs, W., & Love, T. R. (2014) · Accounting Auditing & Accountability Journal · doi:10.1108/aaaj-04-2013-1303 · Cited by 321 · see citing works

Initiating sustainable development reporting: evidence from New Zealand

Bebbington, J., Higgins, C. P., & Frame, B. (2009) · Accounting Auditing & Accountability Journal · doi:10.1108/09513570910955452 · Cited by 297 · see citing works

Environmental management accounting in Europe: current practice and future potential

Bartolomeo, M., Bennett, M., Bouma, J. J., Heydkamp, P., James, P., & Wolters, T. (2000) · European Accounting Review · doi:10.1080/096381800407932 · Cited by 293 · see citing works

Ecospeak: rhetoric and environmental politics in America

(1992) · Choice Reviews Online · doi:10.5860/choice.30-1771 · Cited by 280 · see citing works

Transparent and Caring Corporations?

Livesey, S. M., & Kearins, K. (2002) · Organization & Environment · doi:10.1177/1086026602153001 · Cited by 277 · see citing works

Signaling Sustainability Leadership: Empirical Evidence of the Value of DJSI Membership

Robinson, M., Kleffner, A., & Bertels, S. (2011) · Journal of Business Ethics · doi:10.1007/s10551-011-0735-y · Cited by 260 · see citing works

Corporate social responsibility and sustainability reporting on the Internet

Morhardt, J. E. (2009) · Business Strategy and the Environment · doi:10.1002/bse.657 · Cited by 257 · see citing works

Incentives and disincentives for corporate environmental disclosure

Solomon, A., & Lewis, L. (2002) · Business Strategy and the Environment · doi:10.1002/bse.328 · Cited by 256 · see citing works

(Re)presenting ‘sustainable organizations’

Tregidga, H., Milne, M. J., & Kearins, K. (2013) · Accounting Organizations and Society · doi:10.1016/j.aos.2013.10.006 · Cited by 251 · see citing works

Towards a socially responsible management control system

Durden, C. (2008) · Accounting Auditing & Accountability Journal · doi:10.1108/09513570810872969 · Cited by 231 · see citing works

Environmental reporting by the Fortune Global 250: exploring the influence of nationality and sector

Kolk, A., Walhain, S., & van de Wateringen, S. (2001) · Business Strategy and the Environment · doi:10.1002/1099-0836(200101/02)10:1 · Cited by 229 · see citing works

Motivating socially responsive decision making: the operation of management controls in a socially responsive organisation

Norris, G., & O’Dwyer, B. (2004) · The British Accounting Review · doi:10.1016/j.bar.2003.11.004 · Cited by 218 · see citing works

When sustainable development risks losing its meaning. Delimiting the concept with a comprehensive literature review and a conceptual model

Bolis, I., Morioka, S. N., & Sznelwar, L. I. (2014) · Journal of Cleaner Production · doi:10.1016/j.jclepro.2014.06.041 · Cited by 204 · see citing works

Conceptualising future change in corporate sustainability reporting

Adams, C. A., & Whelan, G. (2009) · Accounting Auditing & Accountability Journal · doi:10.1108/09513570910923033 · Cited by 202 · see citing works

Building corporate accountability : emerging practices in social and ethical accounting, auditing and reporting

Zadek, S., Pruzan, P. M., & Evans, R. (1997) · Cited by 201 · see citing works

The role of environmental accounting in organizational change ‐An exploration of Spanish companies

Larrínaga, C., Fenech, F. C., González, F. J. C., Ruiz, C. C., & Páez‐Sandubete, J. M. (2001) · Accounting Auditing & Accountability Journal · doi:10.1108/09513570110389323 · Cited by 201 · see citing works

A Cognitive Perspective on the Business Case for Corporate Sustainability

Hockerts, K. N. (2014) · Business Strategy and the Environment · doi:10.1002/bse.1813 · Cited by 196 · see citing works

Environmental accounting and change in UK local government

Ball, A. (2005) · Accounting Auditing & Accountability Journal · doi:10.1108/09513570510600738 · Cited by 176 · see citing works

Meanings of the term ‘sustainable development’ in Finnish corporate disclosures

Laine, M. (2005) · Accounting Forum · doi:10.1016/j.accfor.2005.04.001 · Cited by 174 · see citing works

Sustainability leadership: from strategy to results

Galpin, T. J., & Whittington, J. L. (2012) · Journal of Business Strategy · doi:10.1108/02756661211242690 · Cited by 169 · see citing works

Perceptions on the emergence and future development of corporate social disclosure in Ireland

O’Dwyer, B., Unerman, J., & Bradley, J. (2005) · Accounting Auditing & Accountability Journal · doi:10.1108/09513570510584647 · Cited by 164 · see citing works

Rhetoric and argument in social and environmental reporting: the Dirty Laundry case

Brennan, N., & Merkl‐Davies, D. M. (2014) · Accounting Auditing & Accountability Journal · doi:10.1108/aaaj-04-2013-1333 · Cited by 160 · see citing works

Organizational Discourses: Text and Context

Keenoy, T., Oswick, C., & Grant, D. J. W. (1997) · Organization · doi:10.1177/135050849742001 · Cited by 152 · see citing works

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 148 · see citing works

KPMG International survey of environmental reporting 1999

Kolk, A., van der Veen, M. L., van de Wateringen, S. L., van der Veldt, D., & Walhain, S. (1999) · UvA-DARE (University of Amsterdam) · Cited by 133 · see citing works

A structuration view on the initiation of environmental reports

(2002) · Critical Perspectives on Accounting · doi:10.1016/s1045-2354(00)90441-6 · Cited by 130 · see citing works

Social accounting at Traidcraft plc

Dey, C. (2007) · Accounting Auditing & Accountability Journal · doi:10.1108/09513570710748571 · Cited by 128 · see citing works

Future prospects for corporate sustainability reporting

Milne, M. J., & Gray, R. (2010) · doi:10.4324/9780203815281-11 · Cited by 121 · see citing works

The Uptake of Sustainability Reporting in Australia

Higgins, C. P., Milne, M. J., & Gramberg, B. V. (2014) · Journal of Business Ethics · doi:10.1007/s10551-014-2171-2 · Cited by 120 · see citing works

Corporate social and environmental reporting and the impact of internal environmental policy in South Africa

Mitchell, C., & Hill, T. (2008) · Corporate Social Responsibility and Environmental Management · doi:10.1002/csr.179 · Cited by 111 · see citing works

Social reporting, engagements, controversies and conflict in an arena context

Γεωργακόπουλος, Γ., & Thomson, I. (2008) · Accounting Auditing & Accountability Journal · doi:10.1108/09513570810918788 · Cited by 101 · see citing works

Corporate environmental non‐reporting – a UK FTSE 350 perspective

Martin, A., & Hadley, D. (2006) · Business Strategy and the Environment · doi:10.1002/bse.518 · Cited by 72 · see citing works

An ecological modernist interpretation of sustainability: the case of Interface Inc.

Stubbs, W., & Cocklin, C. (2006) · Business Strategy and the Environment · doi:10.1002/bse.544 · Cited by 64 · see citing works

Building Corporate Accountability

Zadek, S., Evans, R., & Pruzan, P. M. (2013) · Routledge eBooks · doi:10.4324/9781315070933 · Cited by 60 · see citing works

Histories, rationales, voluntary standards and future prospects for sustainability reporting: CSR, GRI, IIRC and beyond

BUHR, N., GRAY, R., & MILNE, M. J. (2014) · Routledge eBooks · doi:10.4324/9781315848419-14 · Cited by 55 · see citing works

Environmental reporting and transport – the case of a public transport company

Andersen, O. (2003) · Business Strategy and the Environment · doi:10.1002/bse.381 · Cited by 15 · see citing works

Reporting on the triple bottom line at Cascade Engineering

Douglas, T. (2007) · Global Business and Organizational Excellence · doi:10.1002/joe.20142 · Cited by 12 · see citing works

A structural model of the impact of green intellectual capital on sustainable performance

Yusliza, M. Y., Yong, J. Y., Tanveer, M. I., Ramayah, T., Faezah, J. N., & Muhammad, Z. (2019) · Journal of Cleaner Production · doi:10.1016/j.jclepro.2019.119334 · Cited by 509 · see citing works

Pathways towards Sustainability in Organizations: Empirical Evidence on the Role of Green Human Resource Management Practices and Green Intellectual Capital

Malik, S. Y., Cao, Y., Mughal, Y. H., Kundi, G. M., Mughal, M. H., & Ramayah, T. (2020) · Sustainability · doi:10.3390/su12083228 · Cited by 461 · see citing works

Integrating corporate sustainability assessment, management accounting, control, and reporting

Maas, K., Schaltegger, S., & Crutzen, N. (2016) · Journal of Cleaner Production · doi:10.1016/j.jclepro.2016.05.008 · Cited by 397 · see citing works

Corporate Social Responsibility, Green Human Resources Management, and Sustainable Performance: Is Organizational Citizenship Behavior towards Environment the Missing Link?

Malik, S. Y., Mughal, Y. H., Azam, T., Cao, Y., Wan, Z., Zhu, H., & Ramayah, T. (2021) · Sustainability · doi:10.3390/su13031044 · Cited by 336 · see citing works

Economic, environmental, and social performance indicators of sustainability reporting: Evidence from the Russian oil and gas industry

Orazalin, N. S., & Mahmood, M. (2018) · Energy Policy · doi:10.1016/j.enpol.2018.06.015 · Cited by 197 · see citing works

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

Orazalin, N. S., & Mahmood, M. (2019) · Journal of Accounting in Emerging Economies · doi:10.1108/jaee-12-2018-0137 · Cited by 184 · see citing works

Circular economy in corporate sustainability reporting: A review of organisational approaches

Opferkuch, K., Caeiro, S., Salomone, R., & Ramos, T. B. (2021) · Business Strategy and the Environment · doi:10.1002/bse.2854 · Cited by 171 · see citing works

Sustainability Reporting and Performance Measurement Systems: How do Small- and Medium-Sized Benefit Corporations Manage Integration?

Nigri, G., & Del Baldo, M. (2018) · Sustainability · doi:10.3390/su10124499 · Cited by 144 · see citing works

Multidimensional comprehensive corporate sustainability performance evaluation model: Evidence from an emerging market banking sector

Aras, G., Tezcan, N., & Furtuna, Ö. K. (2018) · Journal of Cleaner Production · doi:10.1016/j.jclepro.2018.01.175 · Cited by 128 · see citing works

Corporate Sustainability Reporting and Financial Performance

Oncioiu, I., Petrescu, A.-G., Bîlcan, F. R., Petrescu, M. G., Popescu, D.-M., & Anghel, E. (2020) · Sustainability · doi:10.3390/su12104297 · Cited by 122 · see citing works

Accentuating the interconnection between green intellectual capital, green human resource management and sustainability

Yong, J. Y., Yusliza, M. Y., Ramayah, T., Farooq, K., & Tanveer, M. I. (2022) · Benchmarking An International Journal · doi:10.1108/bij-11-2021-0641 · Cited by 121 · see citing works

Representative account or greenwashing? Voluntary sustainability reports in Australia's mining/metals and financial services industries

Zharfpeykan, R. (2021) · Business Strategy and the Environment · doi:10.1002/bse.2744 · Cited by 109 · see citing works

Institutional logics and practice variations in sustainability reporting: evidence from an emerging field

Mahmood, Z., & Uddin, S. (2020) · Accounting Auditing & Accountability Journal · doi:10.1108/aaaj-07-2019-4086 · Cited by 104 · see citing works

Board involvement in corporate sustainability reporting: evidence from Sri Lanka

Swarnapali, R. M. N. C. (2018) · Corporate Governance · doi:10.1108/cg-10-2017-0252 · Cited by 95 · see citing works

Climate Change 2022: Mitigation of Climate Change. Contribution of Working Group III to the Sixth Assessment Report of the Intergovernmental Panel on Climate Change, Chapter 11

Bashmakov, I., Nilsson, L. J., Acquaye, A. A., Bataille, C., Cullen, J., du Can, S. D. L. R., Fischedick, M., Geng, Y., & Tanaka, K. (2022) · Lawrence Berkeley National Laboratory · doi:10.2172/1973106 · Cited by 96 · see citing works

Exploring sustainability and green banking disclosures: a study of banking sector

Gunawan, J., Permatasari, P., & Sharma, U. (2022) · Environment, Development and Sustainability · doi:10.1007/s10668-021-01901-3 · Cited by 92 · see citing works

Routledge Handbook of Sustainability Indicators

(2018) · Routledge eBooks · doi:10.4324/9781315561103 · Cited by 91 · see citing works

A multi-level institutional perspective of corporate social responsibility reporting: A mixed-method study

Khan, M., Lockhart, J., & Bathurst, R. (2020) · Journal of Cleaner Production · doi:10.1016/j.jclepro.2020.121739 · Cited by 73 · see citing works

Advancing the integration of corporate sustainability measurement, management and reporting

Maas, K., Schaltegger, S., & Crutzen, N. (2016) · Journal of Cleaner Production · doi:10.1016/j.jclepro.2016.06.006 · Cited by 80 · see citing works

Sustainability reporting in the airline industry: Current literature and future research avenues

Zięba, M., & Johansson, E. (2021) · Transportation Research Part D Transport and Environment · doi:10.1016/j.trd.2021.103133 · Cited by 72 · see citing works

Corporate sustainability assessments: a systematic literature review and conceptual framework

Pranugrahaning, A., Donovan, J. D., Topple, C., & Masli, E. K. (2021) · Journal of Cleaner Production · doi:10.1016/j.jclepro.2021.126385 · Cited by 65 · see citing works

Digital Technologies for Sustainable Waste Management On-Board Ships: An Analysis of Best Practices From the Cruise Industry

Vaio, A. D., Hassan, R., D’Amore, G., & Strologo, A. D. (2022) · IEEE Transactions on Engineering Management · doi:10.1109/tem.2022.3197241 · Cited by 67 · see citing works

Exploring blockchain-based Traceability for Food Supply Chain Sustainability: Towards a Better Way of Sustainability Communication with Consumers

Cao, S., Johnson, H. N., & TULLOCH, A. I. T. (2023) · Procedia Computer Science · doi:10.1016/j.procs.2022.12.342 · Cited by 61 · see citing works

Exploring online sustainability disclosure in the healthcare industry: Evidence from best international hospitals

Garzoni, A., L’Abate, V., Raimo, N., & Vitolla, F. (2023) · Business Strategy and the Environment · doi:10.1002/bse.3625 · Cited by 59 · see citing works

Maritime economy: Insights on corporate visions and strategies towards sustainability

Kronfeld-Goharani, U. (2018) · Ocean & Coastal Management · doi:10.1016/j.ocecoaman.2018.08.010 · Cited by 59 · see citing works

Organizational change for environmental, social, and financial sustainability: A systematic literature review

Tipu, S. A. A. (2021) · Review of Managerial Science · doi:10.1007/s11846-021-00494-5 · Cited by 61 · see citing works

Corporate social reporting and assurance: The state of the art

Sánchez, I. (2021) · Revista de Contabilidad · doi:10.6018/rcsar.409441 · Cited by 57 · see citing works

Management Accounting Change as a Sustainable Economic Development Strategy during Pre-Recession and Recession Periods: Evidence from Russia

Erokhin, V. L., Endovitsky, D. А., Bobryshev, A., Kulagina, N., & Григорьевна, И. А. (2019) · Sustainability · doi:10.3390/su11113139 · Cited by 52 · see citing works

Disclosure of eco‐innovation activities in European large companies' sustainability reporting

Vieira, A. P., & Radonjič, G. (2020) · Corporate Social Responsibility and Environmental Management · doi:10.1002/csr.1961 · Cited by 49 · see citing works

The challenges of sustainability reporting and their management: the case of Estra

Micco, P. D., Rinaldi, L., Vitale, G., Cupertino, S., & Maraghini, M. P. (2020) · Meditari Accountancy Research · doi:10.1108/medar-09-2019-0555 · Cited by 53 · see citing works

A framework for social and environmental accounting research

Lehman, G., & Kuruppu, S. (2017) · Accounting Forum · doi:10.1016/j.accfor.2017.07.001 · Cited by 49 · see citing works

Nexus between government initiatives, integrated strategies, internal factors and corporate sustainability practices in Malaysia

Zahid, M., Rahman, H. U., Muneer, S., Butt, B. Z., Isah-Chikaji, A., & Memon, M. A. (2019) · Journal of Cleaner Production · doi:10.1016/j.jclepro.2019.118329 · Cited by 49 · see citing works

Women's needs in new global sustainable development policy agendas

Nhamo, G., Muchuru, S., & Nhamo, S. (2018) · Sustainable Development · doi:10.1002/sd.1717 · Cited by 44 · see citing works

Inspirational Leadership and Innovative Communication in Sustainable Organizations: A Mediating Role of Mutual Trust

Toseef, M., Kiran, A., Zhuo, S., Jahangir, M., Riaz, S., Zong, W., Ghauri, T. A., Ullah, I., & Ahmad, S. B. (2022) · Frontiers in Psychology · doi:10.3389/fpsyg.2022.846128 · Cited by 48 · see citing works

Critical discourse analysis of climate change in IBEX 35 companies

Vázquez, J. S. F., & Angel, S.-R. (2020) · Technological Forecasting and Social Change · doi:10.1016/j.techfore.2020.120063 · Cited by 34 · see citing works

Corporate Sustainability Disclosure: A Leather Industry Perspective

Omoloso, O., Wise, W. R., Mortimer, K., & Jraisat, L. (2020) · Emerging Science Journal · doi:10.28991/esj-2020-01209 · Cited by 32 · see citing works

Impression management tactics in the CEO statements of Turkish sustainability reports

Çalışkan, A. Ö., Esen, E., & Barkemeyer, R. (2021) · Business Ethics the Environment & Responsibility · doi:10.1111/beer.12374 · Cited by 32 · see citing works

Sustainability reporting – a systematic review of various dimensions, theoretical and methodological underpinnings

Nasreen, T., Baker, R., & Rezania, D. (2023) · Journal of financial reporting & accounting · doi:10.1108/jfra-01-2022-0029 · Cited by 30 · see citing works

Influential Variables of Sustainability Disclosures by Spanish Public Hospitals

Peña, F. J. A., Jorge, M. L., Reyes, M. J. M. D. L., & Cejas, M. Y. C. (2020) · Public Performance & Management Review · doi:10.1080/15309576.2020.1765816 · Cited by 30 · see citing works

Reprint of Advancing the integration of corporate sustainability measurement, management and reporting

Maas, K., Schaltegger, S., & Crutzen, N. (2016) · Journal of Cleaner Production · doi:10.1016/j.jclepro.2016.08.055 · Cited by 29 · see citing works

SUSTAINABILITY REPORTING IN THE NORDIC REAL ESTATE COMPANIES: EMPIRICAL EVIDENCE FROM FINLAND

Rashidfarokhi, A., Toivonen, S., & Viitanen, K. (2018) · International Journal of Strategic Property Management · doi:10.3846/ijspm.2018.321 · Cited by 29 · see citing works

Climate change acknowledgment to promote sustainable development: A critical discourse analysis of local action plans in coastal Florida

Tenali, S., & McManus, P. (2022) · Sustainable Development · doi:10.1002/sd.2301 · Cited by 29 · see citing works

Environmental dynamism and sustainability: the mediating role of innovation, strategic flexibility and HR development

Kafetzopoulos, D. (2022) · Management Decision · doi:10.1108/md-06-2022-0759 · Cited by 29 · see citing works

The effect of green competencies and values on carbon footprint on sustainable performance in healthcare sector

Abdelkareem, R. S., Mady, K., Lebda, S. E., & Elmantawy, E. S. (2024) · Cleaner and Responsible Consumption · doi:10.1016/j.clrc.2024.100179 · Cited by 28 · see citing works

Consequences of corporate sustainability reporting: evidence from an emerging market

Swarnapali, R. M. N. C. (2020) · International Journal of Law and Management · doi:10.1108/ijlma-12-2017-0294 · Cited by 28 · see citing works

Do Forwarders Improve Sustainability Efficiency? Evidence from a European DEA Malmquist Index Calculation

Klumpp, M. (2017) · Sustainability · doi:10.3390/su9050842 · Cited by 25 · see citing works

Assessing the Maturity of Sustainable Business Model and Strategy Reporting under the CSRD Shadow

Glaveli, Ν., Alexiou, M., Maragos, A., Daskalopoulou, A., & Voulgari, V. (2023) · Journal of risk and financial management · doi:10.3390/jrfm16100445 · Cited by 25 · see citing works

Accountability, corruption and social and environment accounting: Micro-political processes of change

Lehman, G., & Morton, E. (2017) · Accounting Forum · doi:10.1016/j.accfor.2017.10.004 · Cited by 25 · see citing works

A proposed preliminary maturity grid for assessing sustainability reporting based on quality management principles

Isaksson, R. (2019) · The TQM Journal · doi:10.1108/tqm-12-2017-0167 · Cited by 23 · see citing works

Integrating climate change practices in a circular economy context—The perspective from chemical enterprises

Filho, W. L., Frizzo, K., Eustachio, J. H. P. P., Tsani, S., & Özuyar, P. G. (2023) · Sustainable Development · doi:10.1002/sd.2796 · Cited by 22 · see citing works

How to Achieve Supply Chain Sustainability Efficiently? Taming the Triple Bottom Line Split Business Cycle

Klumpp, M. (2018) · Sustainability · doi:10.3390/su10020397 · Cited by 22 · see citing works

Effects of Integrated Reporting on Corporate Disclosure Practices regarding the Capitals and Performance

Almasan, A., Circa, C., Dumitru, M., Guse, R., & Mangiuc, D. (2019) · www.amfiteatrueconomic.ro · doi:10.24818/ea/2019/52/572 · Cited by 13 · see citing works

Decoding China's natural gas development: A critical discourse analysis of the five-year plans

Zhou, Z., & Qin, Q. (2019) · Technological Forecasting and Social Change · doi:10.1016/j.techfore.2019.119798 · Cited by 20 · see citing works

Recovery from Covid‐19 towards a low‐carbon economy: a role for accounting technologies in designing, implementing and assessing stimulus packages

Bui, B., & de Villiers, C. (2021) · Accounting and Finance · doi:10.1111/acfi.12746 · Cited by 20 · see citing works

Sustainability Assessment in Development Planning in Sub-National Territories: Regional Development Strategies in Chile

Franchi-Arzola, I., Vide, J. M., & Henríquez, C. (2018) · Sustainability · doi:10.3390/su10051398 · Cited by 20 · see citing works

Stakeholder engagement by an Italian water utility company: Insight from participant observation of dialogism

Annesi, N., Battaglia, M., & Frey, M. (2021) · Utilities Policy · doi:10.1016/j.jup.2021.101270 · Cited by 18 · see citing works

Carrot or Stick? Supplier Diversity and its Impact on Carbon Emission Reduction StrategiesPreprint

Huang, H., Narayanan, S., & Swaminathan, J. M. (2020) · SSRN Electronic Journal · doi:10.2139/ssrn.3559770 · Cited by 18 · see citing works

Carbon toolmaking: responding to multiple interacting logics in carbon management

Bui, B., Wang, Z., & Tekathen, M. (2023) · Accounting Auditing & Accountability Journal · doi:10.1108/aaaj-07-2021-5353 · Cited by 17 · see citing works

Gender and sustainability reporting – Critical analysis of gender approaches in mining

Lesnikov, P., Kunz, N. C., & Harris, L. M. (2023) · Resources Policy · doi:10.1016/j.resourpol.2022.103273 · Cited by 16 · see citing works

Non-financial Reporting. Conceptual Framework, Regulation and Practice

Aluchna, M., & Roszkowska‐Menkes, M. (2018) · CSR, sustainability, ethics & governance · doi:10.1007/978-3-030-00440-8_14 · Cited by 16 · see citing works

Assigning firm-level GHGE reductions based on national goals - Mathematical model & empirical evidence

Jackson, J., & Belkhir, L. (2017) · Journal of Cleaner Production · doi:10.1016/j.jclepro.2017.09.075 · Cited by 16 · see citing works

Global Villain, but Local Hero? A Linguistic Analysis of Climate Narratives from the Fossil Fuel Sector

Dahl, T. (2021) · Applied Linguistics · doi:10.1093/applin/amab003 · Cited by 15 · see citing works

Sustainability practices disclosure of top logistics firms in Australia

Jadhav, A., Rahman, S., & Ahsan, K. (2022) · The International Journal of Logistics Management · doi:10.1108/ijlm-09-2021-0452 · Cited by 15 · see citing works

Insights into Sustainability Reporting: Trends, Aspects, and Theoretical Perspectives from a Qualitative Lens

Dinçer, B., & Dinçer, C. (2024) · Journal of risk and financial management · doi:10.3390/jrfm17020068 · Cited by 15 · see citing works

Relationship between Sustainable Disclosure and Performance—An Extension of Ullmann’s Model

Pajuelo, M. L., & Atoche, T. D. (2019) · Sustainability · doi:10.3390/su11164411 · Cited by 14 · see citing works

Are They Reporting the Right Thing and Are They Doing It Right?—A Measurement Maturity Grid for Evaluation of Sustainability Reports

Cöster, M., Dahlin, G., & Isaksson, R. (2020) · Sustainability · doi:10.3390/su122410393 · Cited by 15 · see citing works

Does tax disclosure in Global Reporting Initiative (GRI)-based sustainability reporting mitigate aggressive tax avoidance? Evidence from a developing country

Rudyanto, A. (2024) · Journal of Global Responsibility · doi:10.1108/jgr-05-2023-0077 · Cited by 13 · see citing works

Corpus Analysis of Discourse Markers in Corporate Reports Involving Climate Change

Капранов, О. (2018) · EPiC series in language and linguistics · doi:10.29007/qxsg · Cited by 13 · see citing works

Circular reporting, strategy and performance in agri-food companies: a natural resource-based theoretical approach

Rabasedas, M. L., Abadía, J. M. M., & Sarrúa, L. A. J. (2023) · Revista de Contabilidad · doi:10.6018/rcsar.555771 · Cited by 12 · see citing works

Corporate Social Responsibility (CSR) Reporting in Pakistan: Insights from Stakeholder Perspectives

Sultana, Z., Ahmad, S., Imran, M., & SZABIST (2024) · Spry journal of economics and management sciences · doi:10.62681/sprypublishers.sjems/2/1/3 · Cited by 11 · see citing works

Sustainability Reporting Determinants: A Systematic Review of Trends, Challenges, and Opportunities

Acheampong, O., Tauringana, V., Asare, N., & Okyere, G. A. (2025) · Journal of African Business · doi:10.1080/15228916.2024.2449282 · Cited by 13 · see citing works

Agro-Environmental Practices and Business Performance in the Wine Sector

Ignjatijević, S., Vapa–Tankosić, J., Lekić, N., Petrović, D., Brkanlić, S., Вапа, Б., Tomašević, V., Puvača, N., Prodanović, R. V., & Milojević, I. (2022) · Agriculture · doi:10.3390/agriculture12020239 · Cited by 11 · see citing works

The Expectation of TikTok in International Media: A Critical Discourse Analysis

Zhu, Y. (2020) · Open Journal of Social Sciences · doi:10.4236/jss.2020.812012 · Cited by 11 · see citing works

Impact of Digital Technology Adoption on the Similarity of Sustainability Reports

Wang, Y., Wang, D. D., & Liu, R. (2025) · Sustainability · doi:10.3390/su17083728 · Cited by 10 · see citing works

When digitalization meets sustainability: exploring interactions within a manufacturing firm

Galvani, S., Carloni, E., Bocconcelli, R., & Pagano, A. (2025) · Journal of Business and Industrial Marketing · doi:10.1108/jbim-03-2024-0132 · Cited by 9 · see citing works

Corporate sustainability assessments in the information communication technology sector in Malaysia

Pranugrahaning, A., Denis Donovan, J., Topple, C., & Kordi Masli, E. (2020) · Sustainability · doi:10.3390/su12219271 · Cited by 8 · see citing works

Insights from the Analysis of Sustainability Reporting Across UK Real Estate Companies

Squier, H., & Booth, C. A. (2023) · Journal of Sustainability Research · doi:10.20900/jsr20230005 · Cited by 8 · see citing works

Impact of big data analytics capabilities on sustainable performance of Vietnamese retail companies: The mediating role of innovation

Dang, H. C. T., Nguyen, P., Le, P. L. T., Nguyen, T. T. H., & Vu, B. T. (2025) · Journal of Open Innovation Technology Market and Complexity · doi:10.1016/j.joitmc.2025.100569 · Cited by 11 · see citing works

Do Green Human Resource Management Practices Improve Sustainable Performance?

Allam, N. M., & Mansour, M. M. (2024) · International Journal of Customer Relationship Marketing and Management · doi:10.4018/ijcrmm.336915 · Cited by 7 · see citing works

Sustainable Palm Oil: What Drives it and Why Aren’t We There Yet?

Ahmad, S. N. H. N., Amran, A., Siti‐Nabiha, A. K., & Rahman, R. A. (2022) · Asian Journal of Business and Accounting · doi:10.22452/ajba.vol15no1.1 · Cited by 7 · see citing works

Reporting on sustainable development: Characteristics, disadvantages and perspectives in the Republic of Serbia

Knežević, G., Pavlović, V., & Stevanović, S. (2017) · Poslovna ekonomija · doi:10.5937/poseko11-13032 · Cited by 7 · see citing works

A knowledge management perspective on ESG 2.0 and policy implications toward corporate sustainability

Su, R., Mohapatra, A. K., Albishri, N. A., Liguori, R., & Stilo, P. (2025) · Journal of Knowledge Management · doi:10.1108/jkm-02-2025-0159 · Cited by 7 · see citing works

Online sustainability claims: lessons from high-scoring B corporations in the Canadian food and beverage sector

Lumby, N., & Ngwenyama, O. K. (2023) · Corporate Communications An International Journal · doi:10.1108/ccij-10-2022-0125 · Cited by 6 · see citing works

Social media usage for sustainability reporting: a study of the Top 50 Australian companies

Hogarth, K., Lodhia, S., Kaur, A., & Stone, G. W. (2024) · Meditari Accountancy Research · doi:10.1108/medar-02-2024-2358 · Cited by 6 · see citing works

A configuration of green and low-carbon strategy in clean energy economy: A perspective of supply chain management

Tian, Y., Ou, L., Guo, J., Chen, Z., & Chen, Z. (2025) · Energy · doi:10.1016/j.energy.2025.135642 · Cited by 6 · see citing works

Compliance and Rhetoric in Sustainability Reports Published by A Malaysian Plantation Company

Osman, H., & Kadri, A. (2022) · Pertanika journal of social science & humanities · doi:10.47836/pjssh.30.4.22 · Cited by 6 · see citing works

Нефинансовая отчетность: международный контекст, российская практика

Сенаторова, Е. А. (2018) · Journal of Corporate Finance Research / Корпоративные Финансы · doi:10.17323/j.jcfr.2073-0438.12.3.2018.80-92 · Cited by 6 · see citing works

IS MANDATORY SUSTAINABILITY REPORT STILL BENEFICIAL?

Rudyanto, A. (2021) · Jurnal Akuntansi dan Keuangan Indonesia · doi:10.21002/jaki.2021.08 · Cited by 14 · see citing works

Using Internal Resources for Transition From Temporary to Sustained Competitive Advantage

Paul, D., & Mathew, J. (2025) · IGI Global eBooks · doi:10.4018/979-8-3373-4546-8.ch003 · Cited by 5 · see citing works

Real earnings management in related party transactions: does sustainable development triangle (SDT) matters for business innovation in Nigeria?

Salihi, A. A., Ibrahim, H., & Baharudin, D. M. (2023) · International Journal of Innovation Science · doi:10.1108/ijis-12-2022-0242 · Cited by 5 · see citing works

Identificación de prácticas en la gestión de la cadena de suministro sostenible para la industria alimenticia

Guevara, E. G. R. (2018) · Revista científica Pensamiento y Gestión · doi:10.14482/pege.45.10554 · Cited by 5 · see citing works

Scoring of Sustainability Reports with GRI-G4 Economic, Environmental, and Social Performance Indicators: A Research on the Companies Preparing Sustainability Report in Turkey

Gümrah, A., Tanç, Ş. G., & Tanç, A. (2019) · Accounting, finance, sustainability, governance & fraud · doi:10.1007/978-981-13-3203-6_8 · Cited by 5 · see citing works

New Information in Financial Disclosures Related to Sustainable Development in the Concept of ESG (Version IFRS)

Afanasiev, M., & Shash, N. (2023) · Studies on Russian Economic Development · doi:10.1134/s1075700723050027 · Cited by 5 · see citing works

Accounting for Sustainability

Herath, S. K., & Herath, L. M. (2024) · Advances in finance, accounting, and economics book series · doi:10.4018/979-8-3693-0863-9.ch003 · Cited by 4 · see citing works

The role of organizational orientation and product attributes in performance for sustainability

Mann, H. J. S., Mann, I. J. S., & Gullaiya, N. (2017) · Procedia Computer Science · doi:10.1016/j.procs.2017.11.446 · Cited by 4 · see citing works

Revisitando pressupostos metodológicos no uso da análise de conteúdo, discurso, conversação e narrativas em contabilidade

Pletsch, C. S., Vogt, M., da Silva, M. Z., & Venturini, J. C. (2021) · Revista Contemporânea de Contabilidade · doi:10.5007/2175-8069.2021.e77001 · Cited by 4 · see citing works

Exploring ESG Disclosure: What? And Why? A Study of Leading European Public Hospitals

Wójtowicz, K., & Wójtowicz, J. P. (2024) · Finanse i Prawo Finansowe · doi:10.18778/2391-6478.3.43.08 · Cited by 3 · see citing works

Moderating Role of Green Employee Behaviour on the Relationship between Green HRM Practices, Green Leadership and Sustainable Performance in the Resources Economy based Public Firms of UAE

Alhashmi, M., Hilmi, M. F., Ahmed, G., & Abudaqa, A. (2025) · Journal of Mines Metals and Fuels · doi:10.18311/jmmf/2025/49892 · Cited by 5 · see citing works

A Comparative Study on Engagement Resources in American and Chinese CSR Reports

Pinying, C. (2018) · English Language Teaching · doi:10.5539/elt.v11n11p122 · Cited by 3 · see citing works

Nachhaltigkeitsberichterstattung

Lautermann, C., & Pfriem, R. (2022) · J.B. Metzler eBooks · doi:10.1007/978-3-476-05806-5_51 · Cited by 3 · see citing works

Stakeholder engagement and dialogic accounting

Bellucci, M., Simoni, L., Acuti, D., & Manetti, G. (n.d.) · RePEc: Research Papers in Economics · doi:10.1108/aaaj-09-2017-3158/full/html?utm_source=repec&utm_medium=feed&utm_campaign=repec

We Reduce, We Achieve, We Commit

Cangero, F. (2025) · Iperstoria · doi:10.13136/2281-4582/2026.i28.1764

How are stakeholder relations communicated in sustainability reports? : A longitudinal and cross-country focus

Arvidsson, S. (2018) · MedienJournal · doi:10.24989/medienjournal.v42i1.1627 · Cited by 1 · see citing works

Sensemaking or sensegiving? A content analysis on companies’ strategic approaches to consumers as stakeholders

Rydberg, M. (2021) · Työväentutkimus Vuosikirja

Do Sustainability Reports Strategically Employ Rhetorical Tone?: An evidence from JapanPreprint

Nakao, Y., Kokubu, K., & Nishitani, K. (2019) · RePEc: Research Papers in Economics · Cited by 3 · see citing works