Environmental disclosure quality in large German companies: Economic incentives, public pressures or institutional conditions?

By Denis Cormier, Michel Magnan, Barbara Van Velthoven. 2005

1,038 citations recorded by the source corpus.

Subfields: Accounting, Marketing, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/b48c7b1c7d8219d81cda40e6d92ed12b3d015230

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Citations in the corpus

Disclose or not disclose: determinants of social reporting for STOXX Europe 600 firms (2010, background): “It can only be speculated which relationship dominates by interpreting a possible country or industry-effect ( Cormier et al. 2005 ).”
The Role of Normative CSR‐Promoting Institutions in Stimulating CSR Disclosures in Developing Countries (2018, background): “…literature to determine corporate social and environmental disclosure scores (see Amran & Devi, 2008; Bouten et al., 2011; Branco & Rodrigues, 2008; Cormier et al., 2005; Deegan et al., 2002; Gray et al., 1995a; Gray et al., 1995b; Hackston & Milne, 1996; Hou & Reber, 2011; Monteiro &…”
Corporate sustainability reporting index and baseline data for the cruise industry (2014, background): “Our data did not allow us to test if fixed assets agee how old cruise lines areewould influence CSR disclosure (Cormier et al., 2005), although intuitively it is clear that newer ships are more efficient and lend themselves to good public relations, often to counteract the fact that they are conside”
The influence of board characteristics on sustainability reporting Empirical evidence from Sri Lankan firms (2014, methodology): “Additionally the study adopts a multi-theoretic approach to explain the association between board characteristics and sustainability reporting, since it has been argued that the multifaceted nature of sustainability reporting requires a multi-theoretic approach instead of a single theory approach wh”
Determinants of Corporate Social Responsibility (CSR) Disclosure in Developed and Developing Countries: A Literature Review (2017, background): “In addition to this, other company characteristics, for example dependence on capital markets (Cormier & Magnan, 2003), media social visibility (Nikolaeva & Bicho, 2011), and age of assets (Cormier et al., 2005) were found to positively in ﬂ uence disclosure.”
Factors Influencing Levels of Corporate Social Responsibility Disclosure by Libyan Firms: A Mixed Study (2012, background): “They have also shown that this activity and its disclosure are important and systematically determined by company characteristics that affect the relative levels of CSR information disclosure and its performance (Cormier et al. 2005; Hackston & Milne 1996; Patten 2002; Reverte 2009).”
Corporate Responses in an Emerging Climate Regime: The Institutionalization and Commensuration of Carbon Disclosure (2008, background): “…represents a form of ‘civil regulation’ (Murphy and Bendell, 1999), a mode of corporate governance in which civil society actors employ information disclosure mechanisms to exert pressure on business to establish and comply with environmental and social norms and standards (Cormier et al., 2005).”
Understanding and Contributing to the Enigma of Corporate Social Responsibility (CSR) Assurance in the United States (2015, methodology): “following research question: RQ1: How does United States industry-level demand for CSR assurance differ from international industry-level demand? Firm-level Demand for CSR Assurance On a firm-level, SVC included control variables for factors associated with voluntary disclosure: size, profitability,”