A Survey of Sustainability Reporting Practices of Australian Reporting Entities
By Geoffrey Frost, Stewart Jones, J. Loftus, S. Laan. 2005
241 citations recorded by the source corpus.
Subfields: Marketing, Organizational Behavior and Human Resource Management, Strategy and Management
View Paper: https://www.semanticscholar.org/paper/4225cc3ce2fde593f4a4ca61f822a5c03ea2c2bd
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Citations in the corpus
- The Impact of Supervisory Board Composition on CSR Reporting. Evidence from the German Two-Tier System (2016, background): “Former managers on the supervisory board should not have any influence on CSRDS with respect to German companies, which is in line with prior research (e.g., [3,36,37,49,63,74–77]) but does not support H 3 .”
- The effects of environmental, social and governance disclosures and performance on firm value: A review of the literature in accounting and finance (2017, unknown): “…the future financial prospects of the firm in the minds of external, primarily financial, stakeholders’ rather than to genuinely attempt 4 These arguments are nicely summarised in Maltby (2004). to reduce environmental or social damage (see also Aerts and Cormier, 2009; Frost et al, 2005).”
- Content analysis in social and environmental reporting research: trends and challenges (2015, background): “Employing almost exclusively annual reports considerably benefits the comparability of the findings but raises concerns over the quality of the inferences drawn as these are not the only medium through which companies report their social, environmental or ethical behaviour, a view empirically suppor”
- Corporate social responsibility research: the importance of context (2016, background): “…medium, provided you give appropriate credit license, and indicate if changes were made. and New Zealand (Burritt and Schaltegger 2010; Frost et al. 2005; Gray 2006; Gurvitsh and Sidorova 2012; Othman and Ameer 2009; Patten 2002; Sahay 2004), but recently there has been increasing…”
- Carbon footprints and legitimation strategies: symbolism or action? (2011, background): “Frost et al. (2005) document, inter alia, very low disclosure rates against the GRI indicators that relate to climate change and ozone-depleting emissions.”