Unstructured Citation

Alsaifi K., Elnahass M., & Salama A. (2020), Carbon disclosure and financial performance: UK environmental policy, Business Strategy and the Environment, 29(2), pp. 711-726.

https://doi.org/10.1002/bse.2426

Unstructured Citation

Baboukardos D. (2017), Market valuation of greenhouse gas emissions under a mandatory reporting regime: Evidence from the UK, Accounting Forum, 41(3), pp. 221-233.

https://doi.org/10.1016/j.accfor.2017.02.003

Unstructured Citation

Battilana J., Lee M., Walker J., & Dorsey C. (2012), In Search of the Hybrid Ideal: How Organizations Pursue, Combine, and Balance Multiple Goals, Research in Organizational Behavior, 32, pp. 179-204.

Unstructured Citation

Bebbington J., & Unerman J. (2020), Advancing research into accounting and the UN Sustainable Development Goals, Accounting, Auditing & Accountability Journal, 33(7), pp. 1213-1225.

https://doi.org/10.1108/AAAJ-05-2020-4556

Unstructured Citation

Bebbington J., Larrinaga-Gonzalez C., & Moneva J. M. (2008), Corporate social reporting and reputation risk management, Accounting, Auditing & Accountability Journal, 21(3), pp. 337-361.

https://doi.org/10.1108/09513570810863932

Unstructured Citation

Blanco C. C. (2021), Supply Chain Carbon Footprinting and Climate Change Disclosures of Global Firms, Production and Operations Management, 30(9), pp. 3143-3160.

https://doi.org/10.1111/poms.13421

Unstructured Citation

Buell R. W., & Kalkanci B. (2021), How transparency into internal and external responsibility initiatives influences consumer choice, Management Science, 67(2), pp. 932-950.

https://doi.org/10.1287/mnsc.2020.3588

Unstructured Citation

Cho C. H., & Patten D. M. (2007), The information content of social and environmental disclosures: A market-based analysis, Journal of Business Finance & Accounting, 34(3-4), pp. 518-531.

Unstructured Citation

Christiansen P., Dienes D., & Jensen J. (2021), Does stakeholder pressure affect the quality of corporate social responsibility reports?, Corporate Social Responsibility and Environmental Management, 28(1), pp. 32-47.

Unstructured Citation

Clarkson P. M., Li Y., Pinnuck M., & Richardson G. (2019), The market reaction to the quantity and quality of environmental disclosure, Journal of Accounting and Public Policy, 38(2), pp. 127-143.

Unstructured Citation

Clarkson P. M., Li Y., Pinnuck M., & Richardson G. D. (2015), The valuation relevance of greenhouse gas emissions under the European Union carbon emissions trading scheme, European Accounting Review, 24(3), pp. 551-580.

https://doi.org/10.1080/09638180.2014.927782

Unstructured Citation

Clarkson P. M., Li Y., Richardson G. D., & Vasvari F. P. (2008), Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis, Accounting, Organizations and Society, 33(4-5), pp. 303-327.

https://doi.org/10.1016/j.aos.2007.05.003

Unstructured Citation

Connelly B. L., Certo S. T., Ireland R. D., & Reutzel C. R. (2011), Signaling theory: A review and assessment, Journal of Management, 37(1), pp. 39-67.

https://doi.org/10.1177/0149206310388419

Unstructured Citation

Coyte L. (2019), Enabling management control systems: A literature review and future research agenda, Journal of Accounting Literature, 43, pp. 1-28.

Unstructured Citation

De Camillis E., Izzo T., & Mancini D. (2025), Percorsi di decarbonizzazione e sistemi di controllo: un modello di analisi per il settore energetico, Management Control, (2).

https://doi.org/10.3280/MACO2025-002009

Unstructured Citation

Deegan C. (2002), The legitimising effect of social and environmental disclosures - a true challenge for accounting research, Accounting, Auditing & Accountability Journal, 15(3), pp. 282-301.

https://doi.org/10.1108/09513570210435852

Unstructured Citation

DEFRA (2013), Environmental reporting guidelines: Including mandatory greenhouse gas emissions reporting guidance.

Unstructured Citation

Demaret J., Molinari M. (2025), How can management accounting and control systems facilitate compliance with sustainability reporting regulations?, Journal of Applied Accounting Research, 26(4), pp. 829-846.

https://doi.org/10.1108/JAAR-04-2024-0158

Unstructured Citation

Di Vaio A., & Ali T. (2025), Carbon Accounting for the Sustainable Transition: Accountability, Compliance, and Climate Change, Routledge.

https://doi.org/10.4324/9781003660231

Unstructured Citation

Di Vaio A., Chhabra M., Zaffar A. and Balsalobre-Lorente D. (2025), Accounting and Accountability in the Transition to Zero-Carbon Energy for Climate Change: A Systematic Literature Review, Bus Strat Env, 34, pp. 5925-5946.

https://doi.org/10.1002/bse.4282

Unstructured Citation

Di Vaio A., VanEngelenhoven E., & Palladino S. (2025), Digital Twins nei Sistemi Portuali e il contributo di GHG accounting: Una review della letteratura, Management Control, 1, pp. 211-236.

https://doi.org/10.3280/MACO2025-001010

Unstructured Citation

Di Vaio A., Van Engelenhoven E., Raimo N. and Garofalo A. (2026), Strategic Carbon Disclosure and Accountable Efficiency: Reporting Shipping Industry Scope 3 Emissions, Business Strategy and the Environment, 35(1), pp. 1003-1021.

https://doi.org/10.1002/bse.70210

Unstructured Citation

Downar B., Ernstberger J., Reichelstein S., Schwenen S., & Zaklan A. (2021), The impact of carbon disclosure mandates on emissions and financial operating performance, Review of Accounting Studies, 26(3), pp. 1137-1175.

https://doi.org/10.1007/s11142-021-09611-x

Unstructured Citation

Duan Y., Hofer C., & Aloysius J. A. (2021), Consumers care and firms should too: On the benefits of disclosing supplier moni- toring activities, Journal of Operations Management, 67(3), pp. 360-381.

https://doi.org/10.1002/joom.1129

Unstructured Citation

Eccles R. G., & Serafeim G. (2013), The performance and disclosure of ESG, Harvard Business School Working Paper, 13-054.

Unstructured Citation

Eccles R. G., Serafeim G., & Stroehle C. (2020), The impact of corporate sustainability on organizational processes and performance, Organization & Environment, 33(4), pp. 563-596.

Unstructured Citation

Fabrizio K. R., & Kim E. H. (2019), Reluctant disclosure and transparency: Evidence from environmental disclosures, Organization Science, 30(6), pp. 1207-1231.

https://doi.org/10.1287/orsc.2019.1298

Unstructured Citation

Gardner W. L., & Martinko M. J. (1988), Impression management in organizations, Journal of management, 14(2), pp. 321-338.

https://doi.org/10.1177/014920638801400210

Unstructured Citation

Gehman J., Soubliere M., & Palmer I. (2017), Hybrid Organizations as Innovation: The Case of B Corps, Journal of Organizational Change Management, 30(2), pp. 273-294.

https://doi.org/10.1108/JOCM-03-2017-0077

Unstructured Citation

Giacalone R. A., & Rosenfeld P. (2013), Impression management in the organization, Psychology Press.

https://doi.org/10.4324/9780203763018

Unstructured Citation

Gray R., Kouhy R., & Lavers S. (1995), Corporate social and environmental reporting: a review of the literature and a longitudinal study of UK disclosure, Accounting, auditing & accountability journal, 8(2), pp. 47-77.

https://doi.org/10.1108/09513579510146996

Unstructured Citation

Han Y-G., Huang H-W., Liu W-P., & Hsu Y-L. (2022), Firm-value effects of carbon emissions and carbon disclosures: evidence from Taiwan, Accounting Horizons.

https://doi.org/10.2308/HORIZONS-18-164R

Unstructured Citation

Hooghiemstra R. (2000), Corporate communication and impression management - new perspectives for accounting research, Journal of Business Ethics, 27(1-2), pp. 55-68.

https://doi.org/10.1023/A:1006400707757

Unstructured Citation

Hora M., & Subramanian R. (2019), Relationship between positive environmental disclosures and environmental performance: An empirical investigation of the greenwashing sin of the hidden trade-off, Journal of Industrial Ecology, 23(4), pp. 855-868.

https://doi.org/10.1111/jiec.12823

Unstructured Citation

Houqe M. N., & Khan H. Z. (2023), What determines the quality of carbon reporting? A system-oriented theories and corporate governance perspective, Business Strategy and the Environment, 32(6), pp. 3197-3216.

https://doi.org/10.1002/bse.3295

Unstructured Citation

Houqe M. N., & Khan M. A. (2023), Determinants of carbon disclosure quality: Evidence from developing countries, Journal of Environmental Management, 327, 116867.

Unstructured Citation

Jacobs B. W. (2014), Shareholder value effects of voluntary emis- sions reduction, Production and Operations Management, 23(11), pp. 1859-1874.

https://doi.org/10.1111/poms.12201

Unstructured Citation

Jacobs B. W., Singhal V. R., & Subramanian R. (2010), An empirical investigation of environmental performance and the market value of the firm, Journal of Operations Management, 28(5), pp. 430-441.

https://doi.org/10.1016/j.jom.2010.01.001

Unstructured Citation

Jira C., & Toffel M. W. (2013), Engaging supply chains in climate change, Manufacturing & Service Operations Management, 15(4), pp. 559-577.

https://doi.org/10.1287/msom.1120.0420

Unstructured Citation

Kim Y., Park M. S., & Wier M. (2012), Is enterprise risk management associated with the quality of accounting earnings?, Journal of Accounting and Public Policy, 31(2), pp. 194-211.

Unstructured Citation

KPMG (2022). Survey of Sustainability Reporting 2022. -- Retrieved from https://kpmg.com/xx/en/home/insights/2022/10/kpmg-survey-of-sustainability-reporting-2022.html.

Unstructured Citation

Lys T., Naughton J. P., & Wang C. (2015), Signaling through corporate accountability reporting, Journal of accounting and economics, 60(1), pp. 56-72.

https://doi.org/10.1016/j.jacceco.2015.03.001

Unstructured Citation

Luo L., Tang Q., Fan H., & Ayers J. (2023), Corporate carbon assurance and the quality of carbon disclosure, Accounting & Finance, 63(1), pp. 657-690.

https://doi.org/10.1111/acfi.13060

Unstructured Citation

Luo L., Wang L., & Li R. (2023), The impact of environmental regulation on corporate carbon disclosure quality: Evidence from China, Environmental Science and Pollution Research, 30(24), pp. 65203-65217.

https://doi.org/10.1007/s11356-023-26914-5

Unstructured Citation

Malmi T., & Brown D. A. (2008), Management control systems as a package - Opportunities, challenges and research directions, Management Accounting Research, 19(4), pp. 287-300.

https://doi.org/10.1016/j.mar.2008.09.003

Unstructured Citation

Marquis C., Toffel M. W., & Zhou Y. (2016), Scrutiny, norms, and selective disclosure: A global study of greenwashing. Organization Science, 27(2), pp. 483-504.

https://doi.org/10.1287/orsc.2015.1039

Unstructured Citation

Matsumura E. M., Prakash R., & Vera-Munoz S. C. (2014), Firm-value effects of carbon emissions and carbon disclosures, The Accounting Review, 89(2), pp. 695-724.

https://doi.org/10.2308/accr-50629

Unstructured Citation

Matthews L., Gerged A. M., & Elheddad M. (2024, July), Carbon disclosure, greenhouse gas emissions and market value of FTSE 350 firms-evidence from voluntary carbon disclosers versus non-disclosers, In Accounting forum (pp. 1-25). Routledge.

https://doi.org/10.1080/01559982.2024.2377470

Unstructured Citation

Melloni L., Casonato L., & Cameran M. (2017), The quality of non-financial information: An empirical investigation of Italian listed companies, Journal of Management and Governance, 21(3), pp. 639-669.

Unstructured Citation

Minutiello A., & Tettamanzi P. (2022), Non-Financial Reporting Quality and Its Determinants: A Systematic Literature Review, Sustainability, 14(10), 6140.

Unstructured Citation

Minutiello V., & Tettamanzi P. (2022), The quality of nonfinancial voluntary disclosure: A systematic literature network analysis on sustainability reporting and integrated reporting, Corporate Social Responsibility and Environmental Management, 29(1), pp. 1-18.

https://doi.org/10.1002/csr.2195

Unstructured Citation

Ott C., Schiemann F., & Günther T. (2017), Disentangling the determinants of the response and the publication decisions: The case of the carbon disclosure project, Journal of Accounting and Public Policy, 36(1), pp. 14-33.

https://doi.org/10.1016/j.jaccpubpol.2016.11.003

Unstructured Citation

Pitrakkos P., & Maroun W. (2020), Evaluating the quality of carbon disclosures, Sustainability Accounting, Management and Policy Journal, 11(3), pp. 553-589.

https://doi.org/10.1108/SAMPJ-03-2018-0081

Unstructured Citation

Rana T., Rahman M.J., & Öhman P. (Eds.) (2025), Carbon Accounting for Sustainability and Environmental Management: Case Studies from China (1st ed.). Routledge.

https://doi.org/10.4324/9781003488965

Unstructured Citation

Reid,E. M., & Toffel,M. W. (2009), Responding to public and private politics: Corporate disclosure of climate change strategies, Strategic Management Journal, 30(11), pp. 1157-1178.

https://doi.org/10.1002/smj.796

Unstructured Citation

Reverte C. (2009), Determinants of corporate social responsibility disclosure: An application of legitimacy theory, Journal of Business Ethics, 88(2), pp. 351-366.

https://doi.org/10.1007/s10551-008-9968-9

Unstructured Citation

Rezaee Z., & Tuo B. (2019), Carbon accounting and carbon assurance: A comprehensive review and future research agenda, Journal of Cleaner Production, 218, pp. 590-602.

Unstructured Citation

Rezaee Z., & Tuo L. (2019), Are the quantity and quality of sustainability disclosures associated with the innate and discretionary earnings quality?, Journal of business ethics, 155, pp. 763-786.

https://doi.org/10.1007/s10551-017-3546-y

Unstructured Citation

Ribeiro C., Cerqueira R., & Brandão F. (2022), Corporate social responsibility disclosure: A reactive or proactive strategy?, Business Strategy and the Environment, 31(6), pp. 3326-3342.

Unstructured Citation

Rosenfeld P., Edwards J. E., & Thomas M. D. (2015), Impression management, Wiley Encyclopedia of management, 1-2.

https://doi.org/10.1002/9781118785317.weom110164

Unstructured Citation

Schaltegger S., Burritt R. L., & Viere T. (2023), Management control for sustainability: Towards a research agenda, Journal of Management Control, 34(1), pp. 1-24.

Unstructured Citation

Song Y., Yu D., & Ma L. (2024), Can upstream customers’ environmental disclosure affect downstream suppliers’ GHG emissions?, Journal of Environmental Management, 349, 119438.

Unstructured Citation

Spence A. M. (1973), Job market signaling, The Quarterly Journal of Economics, 87(3), pp. 355-374.

https://doi.org/10.2307/1882010

Unstructured Citation

Stubbs W. (2021), Benefit Corporations: The Emergence of a New Legal Form for Social Enterprise, In Research Handbook on Social Enterprise Law (pp. 37-56). Edward Elgar Publishing.

Unstructured Citation

Suchman M. C. (1995), Managing legitimacy: Strategic and institutional approaches, The Academy of Management Review, 20(3), pp. 571-610.

https://doi.org/10.2307/258788

Unstructured Citation

Tan D., Komal B., Ezeani E., Usman M., & Salem R. (2022), Carbon emission disclosures and financial reporting quality: does ownership structure and economic development matter?, Environmental Science & Policy, 137, pp. 109-119.

https://doi.org/10.1016/j.envsci.2022.08.004

Unstructured Citation

Tan Y., Peng L., & Li S. (2022), Determinants of carbon accounting quality: Empirical evidence from Chinese listed companies, Environmental Science and Pollution Research, 29(20), pp. 30424-30438.

Unstructured Citation

Unerman J., & O’Dwyer B. (2007), The business case for regulation of corporate social responsibility and accountability, Accounting Forum, 31(4), pp. 332-353.

https://doi.org/10.1016/j.accfor.2007.08.002

Unstructured Citation

Villena V. H., & Dhanorkar S. (2020), How institutional pressures and managerial incentives elicit carbon transparency in global supply chains, Journal of Operations Management, 66(6), pp. 697-734.

https://doi.org/10.1002/joom.1088

Unstructured Citation

Yang L., Muller N. Z., & Liang P. J. (2021), The real effects of mandatory CSR disclosure on emissions: Evidence from the greenhouse gas reporting program (No. w28984), National Bureau of Economic Research.

https://doi.org/10.3386/w28984

Unstructured Citation

Yin J., & Wang S. (2018), The effects of corporate environmental disclosure on environmental innovation from stakeholder perspectives, Applied Economics, 50(8), pp. 905-919.

https://doi.org/10.1080/00036846.2017.1346362