Harmonization in CSR Reporting

By F. Fortanier, Ans Kolk, J. Pinkse. 2011

247 citations recorded by the source corpus.

Subfields: Accounting, Marketing, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/c9a9976abbc364f223902f8d3b0e626f45dea3dd

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

In Marketing

In Strategy and Management

Citations in the corpus

Escaping the iron cage: Liabilities of origin and CSR reporting of emerging market multinational enterprises (2017, background): “The social component of CSR is multidimensional; thus, we measured it along the three dimensions noted by Fortanier et al. (2011) – internal employee issues (labeled as “Employment”), external employee issues (Rights), and community issues (Community).”
How Do Firms Comply with International Sustainability Standards? Processes and Consequences of Adopting the Global Reporting Initiative (2015, background): “This has resulted in important changes in terms of CSR management inside MNCs, an area still under-researched (Fortanier et al., 2011).”
Empirical Analysis of Non-Financial Reporting by Spanish Companies (2018, unknown): “…that the need for a company to provide greater visibility to social and environmental aspects of its actions, together with high levels of stakeholder pressure in this respect, determines the degree of disclosure regarding non-financial information (Brammer and Pavelin 2008; Fortanier et al. 2011).”
Sustainability Reporting and Firms’ Economic Performance: Evidence from Asia and Africa (2020, background): “According to these authors, the positive relationship can be explained by the greater public visibility (and pressure) that large companies have to face (Fortanier et al. 2011; Fernando and Pandey 2012; Fernando et al. 2015).”
The effects of environmental, social and governance disclosures and performance on firm value: A review of the literature in accounting and finance (2017, unknown): “Large firms also create a greater environmental and societal footprint and face greater public scrutiny due to their enhanced visibility (Fortanier et al., 2011).”
What drives the evolution of Corporate Social Responsibility strategies? An institutional logics perspective (2018, background): “9 company is bounded by a contract or due to a moral obligation (Fortanier et al., 2011).”