Social, environmental and sustainability reporting and organisational value creation?

By R. Gray. 2006

717 citations recorded by the source corpus.

Subfields: Marketing, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/938b18a4f8474f0ab75abda907d1b3db4a4c3a88

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Citations in the corpus

The informational contribution of social and environmental disclosures for investors (2010, background): “Hence, Murray, Sinclair, Power and Gray (2006) document that firms with consistently higher returns tend to have higher levels of total and voluntary social and environmental disclosure.”
CSR disclosure and financial performance revisited: A cross-country analysis (2018, background): “This approach has been questioned because disclosure may not be indicative of actual performance (Al-Tuwaijri et al., 2004; Rodrigue et al., 2013) or be applicable across different sample sets (Gray, 2006).”
Sustainability reporting by Australian public sector organisations: Why they report (2009, methodology): “The lack of sustainability accountability means that there has been confusion as to the appropriate methods for social and environmental accounting and reporting (Gray, 2006).”
Factors affecting corporate environmental disclosure in emerging markets: The role of corporate governance structures (2020, background): “It reveals any accountable actions have been taken by managers to improve and protect the environment as a whole, which are similarly consistent with the interests of their companies (Cormier & Magnan, 2013; Gray, 2006).”
Corporate Social Responsibility as a Strategic Shield Against Costs of Earnings Management Practices (2014, background): “Gray (2006) questions the feasibility and even the desirability of shareholder value creation from positive social, environmental and sustainable practices and highlights the need to challenge the cosmetic adjustments that the current accounting system encourages.”
Social Accounting Research as If The World Matters (2009, background): “Such recognitions can encourage us to cast our net yet wider.34 For example, Gray (2006) and Collison et al. (2007) offer ways in which global or national level data may be employed to change the focus of how we conceive of the accounting entity and thereby challenge much empty rhetoric in…”
New accounts: Towards a reframing of social accounting (2014, neutral): “Adams, 004; Bebbington, 2007; Collison et al., 2007; Collison et al., 2010; Davison and Warren, 2009; Gallhofer et al., 2006; Gibson et al., 2001; Gray, 2006; Lewis nd Russell, 2011; Locke et al., 2007; Sikka, 2010a,b; Steiner, 2010).”