Corporate Responsibility Reporting and its Determinants in Comparative Perspective – a Review of the Empirical Literature and a Meta‐analysis

By M. Fifka. 2013

577 citations recorded by the source corpus.

Subfields: Accounting, Marketing, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/539a262cac3c61713b695835ab4fc4de9acd7a27

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Citations in the corpus

Do chief sustainability officers and CSR committees influence CSR-related outcomes? A structured literature review based on empirical-quantitative research findings (2020, methodology): “As quantitative meta-analysis has been embraced increasingly as a useful research method in sustainability studies in recent years (Fifka 2013; Lu and Taylor 2016), we expect to see more research activity concerning sustainability-related board expertise in the future, along with meta-analyses on…”
Doing Well or Doing Good: The Relationship between Corporate Social Responsibility and Profit in Romanian Companies (2018, background): “Fifka [20] studied whether there are different approaches to empirical research on determinants of responsibility reporting starting from the geographic regions and found that there were different approaches but resulted minor differences.”
Corporate sustainability and financial performance of Chinese banks (2017, background): “Furthermore research on ESG, CSR and environmental reporting in China is relatively new (Fifka, 2011).”
CSR Disclosure in Polish-Listed Companies in the Light of Directive 2014/95/EU Requirements: Empirical Evidence (2017, unknown): “According to recent meta analyses [21,22], CSR disclosure research in developed countries has predominantly focused on North America (e.”
Disclosure on the Sustainable Development Goals – Evidence from Europe (2021, unknown): “…the ASSET4 database have been increasingly used in research; see Bouten et al. (2018) for an overview.12 We follow prior studies (a comprehensive overview is provided by Fifka, 2013) and further control for several key firm-level financial statement items retrieved from Thomson Reuters Worldscope.”
Factors affecting corporate environmental disclosure in emerging markets: The role of corporate governance structures (2020, result): “…study employs a set of firm-specific factors to control for the studied associations (Wooldridge, 2010), which are selected to be in line with the previous literature (see Crifo and Forget, 2015; Fifka, 2013; Ntim, 2016; Gerged et al., 2020; Al-Haddad and Whittington, 2019; Hassan et al., 2020).”
Corporate Governance and Performance in Socially Responsible Corporations: New Empirical Insights from a Neo‐Institutional Framework (2013, unknown): “…and closely-related research strands, namely: (i) the effects of CG on corporate financial performance (CFP) (Gompers, Ishii, & Metrick, 2003; Henry, 2008; Bozec & Bozec, 2012); and (ii) the determinants/consequences of a company’s CSR practices (McGuire, Sundgren, & Schneeweis, 1988; Fifka, 2013).”
Integrated reporting: The current state of empirical research, limitations and future research implications (2016, result): “This analysis provides crucial added value compared to the previous literature reviews and meta-analyses focused on CSR and CSR reporting (Berthelot et al. 2003; Fifka 2013; Gray et al. 1995; Huang and Watson 2015; Lee and Hutchison 2005; Malik 2015; Mathews 1997; Roberts 1992; Simnett 2014).”
Corporate environmental disclosure and earnings management—The moderating role of corporate governance structures (2021, unknown): “2019; Crifo & Forget, 2015; Fifka, 2013; Gerged, AlHaddad, & Al-Hajri, 2020; Gerged, Beddewela, & Cowton, 2020; Gerged, Matthews, & Elheddad, 2020; Ntim, 2016).”
Corporate Boards, Ownership Structures and Corporate Disclosures: Evidence from a Developing Country (2018, unknown): “The final section (section 5) presents the conclusions, policy implications of the results, and directions for future research.”
Stakeholders’ Perspectives on the Role of Regulatory Reform in Integrated Reporting (2015, background): “Sustainability reporting emerged in the 1970s with an emphasis on social reports primarily from the USA and Western Europe (Fifka 2013; Kolk 2010).”
Black Economic Empowerment Disclosures by South African Listed Corporations: The Influence of Ownership and Board Characteristics (2012, background): “4 Prior Literature: Determinants of CSR Disclosures and Hypotheses Development Prior studies (Haniffa and Cooke 2005; Reverte 2009; Fifka 2011) have identiﬁed a number of variables that can inﬂuence CSR disclosures.”