Trends in sustainability reporting by the Fortune Global 250

By Ans Kolk. 2003

648 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/cd715ee9d8042f82f5879228b80c6d81934bb9ea

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In Strategy and Management

Citations in the corpus

Determinants of Corporate Social Responsibility Disclosure Ratings by Spanish Listed Firms (2009, background): “As a matter of fact, public awareness and interest in environmental and social issues and increased attention in mass media have resulted in more social disclosures from corporations in the last two decades (Deegan and Gordon, 1996; Gray et al., 1995; Hooghiemstra, 2000; Kolk, 2003).”
Should corporate social reporting be voluntary or mandatory? Evidence from the banking sector in France and the United States (2010, background): “Sustainability reporting is further denounced due to its lack of external verification and its focus on intention and policy statements alone (Delbard, 2008; Kolk, 2003).”
Corporate Social Reporting in European Banks: The Effects on a Firm's Market Value (2012, background): “If the first hypothesis is true, a further harmonization and standardization of the SR framework at international level could help the market to improve its capability to interpret information contained in the SR (Kolk, 2003; Aras and Crowther, 2008).”
The Supply of Corporate Social Responsibility Disclosures Among U.S. Firms (2009, positive): “Consistent with the findings of Kolk (2003) the issuance of stand-alone CSR reports or brochures is relatively uncommon (4.52%).”
A Review of Sustainable Supply Chain Management Practices in Canada (2012, background): “Similarly, there may well be discrepancies between the reported sustainability initiatives and what is actually implemented (Kolk 2003).”
Harmonization in CSR Reporting (2011, background): “Most studies have focused on non-financial information contained in the annual report, but some studies in the past years have also included stand-alone non-financial reports in the analysis (e.g. Buhr and Freedman 2001; Holland and Boon Foo 2003; Kolk 2003) or a mix of the two given that firms star”
A Model of Social Entrepreneurial Discovery (2009, background): “It is widely acknowledged that social entrepreneurship is an effective mechanism for generating value in societal, economic, and environmental forms (Anheier and Themudo, 2002; Gendron, 1996, p. 37; Kolk, 2003).”
Retail Investors’ Perceptions of the Decision-Usefulness of Economic Performance, Governance and Corporate Social Responsibility Disclosures (2010, neutral): “Current CSR disclosures expand sustainability issues beyond environmental considerations; this trend is particularly pronounced in Europe and in Japan (Kolk 2003).”