Skip to main content
SpringerLink
Log in

Communication of CSR Information

  • Living reference work entry
  • First Online:
Book cover Encyclopedia of Sustainable Management

This is a preview of subscription content, log in via an institution to check access.

Access this chapter

Log in via an institution

Institutional subscriptions

References

  • Amran, A., Lee, S. P., & Devi, S. S. (2014). The influence of governance structure and strategic corporate social responsibility toward sustainability reporting quality. Business Strategy and the Environment, 23(4), 217–235.

    Article  Google Scholar 

  • Ballou, B., Casey, R. J., Grenier, J. H., & Heitger, D. L. (2012). Exploring the strategic integration of sustainability initiatives: Opportunities for accounting research. Accounting Horizons, 26(2), 265–288.

    Article  Google Scholar 

  • Blacconiere, W. G., & Patten, D. M. (1994). Environmental disclosures, regulatory costs, and changes in firm value. Journal of Accounting and Economics, 18(3), 357–377.

    Article  Google Scholar 

  • Borkowski, S. C., Welsh, M., & Wentzel, K. (2011). Sustainability reporting assurance: Your next growth area? Pennsylvania CPA Journal, 82(2), 24–27.

    Google Scholar 

  • Cheung, A. W. K. (2011). Do stock investors value corporate sustainability? Evidence from an event study. Journal of Business Ethics, 99(2), 145–165.

    Article  Google Scholar 

  • Christofi, A., Christofi, P., & Sisaye, S. (2012). Corporate sustainability: Historical development and reporting practices. Management Research Review, 35(2), 157–172.

    Article  Google Scholar 

  • Collison, D. J., Cobb, G., Power, D. M., & Stevenson, L. A. (2008). The financial performance of the FTSE4Good indices. Corporate Social Responsibility and Environmental Management, 15(1), 14–28.

    Article  Google Scholar 

  • Consolandi, C., Jaiswal-Dale, A., Poggiani, E., & Vercelli, A. (2009). Global standards and ethical stock indexes: The case of the Dow Jones sustainability Stoxx index. Journal of Business Ethics, 87(1), 185–197.

    Article  Google Scholar 

  • CorporateRegister.com. (2013). CR perspectives 2013: Global CR reporting trends and stakeholder views. London: CorporateRegister.com.

    Google Scholar 

  • Daub, C. H. (2007). Assessing the quality of sustainability reporting: An alternative methodological approach. Journal of Cleaner Production, 15(1), 75–85.

    Article  Google Scholar 

  • Eccles, R. G., & Krzus, M. P. (2010). One report: Integrated reporting for a sustainable strategy. Hoboken: Wiley.

    Google Scholar 

  • European Commission. (2004). ABC of the main instruments of corporate social responsibility. Luxembourg: Office for Official Publications of the European Communities.

    Google Scholar 

  • Frias-Aceituno, J. V., Rodríguez-Ariza, L., & Garcia-Sánchez, I. M. (2014). Explanatory factors of integrated sustainability and financial reporting. Business Strategy and the Environment, 23(1), 56–72.

    Article  Google Scholar 

  • Gray, R., Owen, D., & Maunders, K. (1987). Corporate social reporting: Accounting and accountability. Hemel Hempstead: Prentice-Hall International.

    Google Scholar 

  • 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 & Accountability Journal, 8(2), 47–77.

    Article  Google Scholar 

  • Gray, R., Owen, D., & Adams, C. (1996). Accounting & accountability: Changes and challenges in corporate social and environmental reporting. Harlow: Prentice Hall.

    Google Scholar 

  • Hahn, R., & Kühnen, M. (2013). Determinants of sustainability reporting: A review of results, trends, theory, and opportunities in an expanding field of research. Journal of Cleaner Production, 59, 5–21.

    Article  Google Scholar 

  • Hubbard, G. (2011). The quality of the sustainability reports of large international companies: An analysis. International Journal of Management, 28(3), 824.

    Google Scholar 

  • Jones, A., III, & Jonas, G. A. (2011). Corporate social responsibility reporting: The growing need for input from the accounting profession. The CPA Journal, 81(2), 65.

    Google Scholar 

  • Kolk, A. (2008). Sustainability, accountability and corporate governance: Exploring multinationalsʼ reporting practices. Business Strategy and the Environment, 17(1), 1–15.

    Article  Google Scholar 

  • KPMG. (2013). The KPMG survey of corporate responsibility reporting 2013. The Netherlands: KPMG International.

    Google Scholar 

  • KPMG. (2015). The KPMG Survey of Corporate Responsibility Reporting 2015. The Netherlands: KPMG International.

    Google Scholar 

  • KPMG. (2017). The KPMG survey of corporate responsibility reporting 2017. The Netherlands: KPMG International.

    Google Scholar 

  • Manetti, G., & Becatti, L. (2009). Assurance services for sustainability reports: Standards and empirical evidence. Journal of Business Ethics, 87(1), 289–298.

    Article  Google Scholar 

  • Manurung, A. M., & Basuki, H. (2010). An analytical assessment of assurance practices in social environmental and sustainable reporting in the United Kingdom and North America. Gadjah Mada International Journal of Business, 12(1), 75–115.

    Article  Google Scholar 

  • Marimon, F., Del Mar Alonso-Almeida, M., Del Pilar Rodríguez, M., & Alejandro, K. A. C. (2012). The worldwide diffusion of the global reporting initiative: What is the point? Journal of Cleaner Production, 33, 132–144.

    Article  Google Scholar 

  • Michelon, G. (2011). Sustainability disclosure and reputation: A comparative study. Corporate Reputation Review, 14(2), 79–96.

    Article  Google Scholar 

  • Moneva, J. M. A. (2005). Información sobre responsabilidad social corporativa: Situación y tendencias. RAE: Revista Asturiana de Economía, 34, 43–67.

    Google Scholar 

  • Moneva, J. M. A. (2007). El marco de la información sobre responsabilidad social de las organizaciones. Ekonomiaz: Revista vasca de economía, 65, 284–317.

    Google Scholar 

  • Nikolaeva, R., & Bicho, M. (2011). The role of institutional and reputational factors in the voluntary adoption of corporate social responsibility reporting standards. Journal of the Academy of Marketing Science, 39(1), 136–157.

    Article  Google Scholar 

  • Park, J., & Brorson, T. (2005). Experiences of and views on third-party assurance of corporate environmental and sustainability reports. Journal of Cleaner Production, 13(10–11), 1095–1106.

    Article  Google Scholar 

  • Patten, D. M., & Nance, J. R. (1998). Regulatory cost effects in a good news environment: The intra-industry reaction to the Alaskan oil spill. Journal of Accounting and Public Policy, 17(4–5), 409–429.

    Article  Google Scholar 

  • Robinson, M., Kleffner, A., & Bertels, S. (2011). Signaling sustainability leadership: Empirical evidence of the value of DJSI membership. Journal of Business Ethics, 101(3), 493–505.

    Article  Google Scholar 

  • Sierra-García, L., Zorio-Grima, A., & García-Benau, M. A. (2015). Stakeholder engagement, corporate social responsibility and integrated reporting: An exploratory study. Corporate Social Responsibility and Environmental Management, 22(5), 286–304.

    Article  Google Scholar 

  • Vaz, N., Fernandez-Feijoo, B., & Ruiz, S. (2016). Integrated reporting: An international overview. Business Ethics: A European Review, 25(4), 577–591.

    Article  Google Scholar 

  • Veltri, S., & Nardo, M. T. (2013). The intangible global report: An integrated corporate communication framework. Corporate Communications: An International Journal, 18(1), 26–51.

    Article  Google Scholar 

Download references

Author information

Authors and Affiliations

  1. Department of Finance and Accounting, University of Vigo, Vigo, Spain

    Natalia Vaz-Ogando

Authors
  1. Natalia Vaz-Ogando
    View author publications

    You can also search for this author in PubMed Google Scholar

Corresponding author

Correspondence to Natalia Vaz-Ogando .

Editor information

Editors and Affiliations

  1. London Metropolitan University, Guildhall Faculty of Business and Law London Metropolitan University, London, UK

    Samuel Idowu

  2. Cologne Business School, Ingolstadt, Germany

    René Schmidpeter

  3. College of Business, Loyola University New Orleans, New Orleans, LA, USA

    Nicholas Capaldi

  4. International Training Centre of the IL, International Labor Organization, Turin, Italy

    Liangrong Zu

  5. Department of Economics, Society and Politics, University of Urbino Carlo Bo, Urbino, Italy

    Mara Del Baldo

  6. Instituto Politécnico da Guarda, Guarda, Portugal

    Rute Abreu

Section Editor information

  1. Faculty of Social Sciences and Business Studies, University of Eastern Finland, Kuopio, Finland

    Arto O. Salonen

Rights and permissions

Reprints and permissions

Copyright information

© 2020 Springer Nature Switzerland AG

About this entry

Check for updates. Verify currency and authenticity via CrossMark

Cite this entry

Vaz-Ogando, N. (2020). Communication of CSR Information. In: Idowu, S., Schmidpeter, R., Capaldi, N., Zu, L., Del Baldo, M., Abreu, R. (eds) Encyclopedia of Sustainable Management. Springer, Cham. https://doi.org/10.1007/978-3-030-02006-4_447-1

Download citation

  • DOI: https://doi.org/10.1007/978-3-030-02006-4_447-1

  • Received:

  • Accepted:

  • Published:

  • Publisher Name: Springer, Cham

  • Print ISBN: 978-3-030-02006-4

  • Online ISBN: 978-3-030-02006-4

  • eBook Packages: Springer Reference Business and ManagementReference Module Humanities and Social SciencesReference Module Business, Economics and Social Sciences

Publish with us

Policies and ethics

Search

Navigation