Accounting and accountability : changes and challenges in corporate social and environmental reporting
By R. Gray, David Owen, C. Adams. 2003
1,607 citations recorded by the source corpus.
View Paper: https://www.semanticscholar.org/paper/b3e351ef553bb9eb82e3b4d4007904f543af5865
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Citations in the corpus
- Social Accounting Research as If The World Matters (2009, background): “…we would suggest, that whatever else it is, the social accounting project is no failure (see, for example, Gray 2004; Laine 2006).17 Histories of social accounting already exist (see, for example, Gray et al. 1996; Mathews 1997; Gray 2002a; Owen 2008) and so there is no need to repeat them here.”
- The effect of carbon dissemination on cost of equity (2019, background): “The political economy is “the social, political, and economic framework within which human life takes place” (Gray et al., 1996, p. 47).”
- Does a Board Characteristic Moderate the Relationship between CSR Practices and Financial Performance? Evidence from European ESG Firms (2021, background): “On the other hand, corporate governance plays an important role, including improving corporate accountability, building a corporate reputation, and providing valuable investment decision-making information (Gray et al. 1996; Friedman and Miles 2001; Liu and Lee 2019; Ongsakul et al. 2020).”
- A study of corporate social disclosures in Bangladesh (2001, methodology): “Gray et al (1996) maintains that the need for CSR studies is acute in the developing countries.”
- Human capital convergences in intellectual capital and sustainability reports (2007, background): “These documents are drawn up with the aim of both implement and communicate corporate adherence to the stakeholder theory (Bauer and Fenn, 1972; Estes, 1976; Medawar, 1978; Mathews, 1993; Zadek and Evans, 1993; Gray, 1996, 2001; Zadek et al., 1997; Adams, 2002).”