Corporate Sustainability Reporting: A Study in Disingenuity?

By G. Aras, D. Crowther. 2009

510 citations recorded by the source corpus.

Subfields: Information Systems and Management, Marketing, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/43eb7d280dce76bad1141a136c3598d10324865e

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Citations in the corpus

Stakeholders’ Perspectives on the Role of Regulatory Reform in Integrated Reporting (2015, unknown): “The uptake of stand-alone sustainability reports has led to a dramatic increase in the breadth of social and environmental disclosure (Cho et al. 2015b), particularly in large multinational corporations (MNCs), and this is anticipated to continue to increase (Aras and Crowther 2009).”
Managing corporate performance: Investigating the relationship between corporate social responsibility and financial performance in emerging markets (2010, background): “In the past two decades, CSR appears to have become more ubiquitous and perceived as being relevant to corporations all over the world ( Aras and Crowther, 2008a”
Sustainability reporting among mining corporations: a constructive critique of the GRI approach (2014, result): “Similar arguments, becoming increasingly prevalent in the literature, warn that this practice can actually lead to flawed decision-making (e.g. Aras and Crowther, 2008; Byrch et al., 2007; Crowther et al., 2006; Laine, 2005; McElroy et al., 2008; Morhardt, 2009).”
Corporate social responsibility reporting in the cruise tourism industry: a performance evaluation using a new institutional theory based model (2016, background): “…Greenall, 2005) and lacks clear definitions of entity boundaries, integrated indicators, independent verification statements, and consistent CSR performance measurement (Aras and Crowther, 2009; Font, Walmsley, Cogotti, McCombes, & H€ausler, 2012; Hooper & Greenall, 2005; Nielsen & Thomsen, 2007).”
Mandatory corporate social responsibility assurance practices (2015, background): “It is, however, argued that corporate accountability extends beyond shareholders (as the providers of capital), to include the interests of other legitimate stakeholders (society in general) as well (Aras and Crowther, 2008; Kolk, 2008; Ramasamy and Yeung, 2009).”
Impact of Sustainability Reporting and Inadequate Management of ESG Factors on Corporate Performance and Sustainable Growth (2020, background): “Indeed, corporate reporting, which was known as environmental reporting and later as CSR reporting, is now being repackaged as sustainability reporting [28].”
Critical dialogical accountability: From accounting-based accountability to accountability-based accounting (2019, background): “6 A significant amount of the more reformist work in SEA reflects a belief in the ability of accounting to enhance accountability via disclosure with regard to external reporting, governance and maybe even attesting to the reports (see e.g. Adams, 2015; Adams and McNicholas, 2007; Aras and Crowther,”