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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.

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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.

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

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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.

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

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

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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 Zitierung

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Unstructured Zitierung

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.

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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.

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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.

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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.

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

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Unstructured Zitierung

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 Zitierung

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

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

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Unstructured Zitierung

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Unstructured Zitierung

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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.

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Unstructured Zitierung

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Unstructured Zitierung

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.

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Unstructured Zitierung

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.

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Unstructured Zitierung

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Unstructured Zitierung

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Unstructured Zitierung

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Unstructured Zitierung

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