Citazione non strutturata

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

Citazione non strutturata

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

Citazione non strutturata

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.

Citazione non strutturata

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

Citazione non strutturata

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

Citazione non strutturata

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

Citazione non strutturata

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

Citazione non strutturata

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.

Citazione non strutturata

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.

Citazione non strutturata

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.

Citazione non strutturata

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

Citazione non strutturata

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

Citazione non strutturata

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

Citazione non strutturata

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

Citazione non strutturata

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

Citazione non strutturata

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

Citazione non strutturata

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

Citazione non strutturata

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

Citazione non strutturata

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

https://doi.org/10.4324/9781003660231

Citazione non strutturata

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

Citazione non strutturata

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

Citazione non strutturata

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

Citazione non strutturata

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

Citazione non strutturata

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

Citazione non strutturata

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

Citazione non strutturata

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.

Citazione non strutturata

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

Citazione non strutturata

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

Citazione non strutturata

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

Citazione non strutturata

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

https://doi.org/10.4324/9780203763018

Citazione non strutturata

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

Citazione non strutturata

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

Citazione non strutturata

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

Citazione non strutturata

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

Citazione non strutturata

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

Citazione non strutturata

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

Citazione non strutturata

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

Citazione non strutturata

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

Citazione non strutturata

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

Citazione non strutturata

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.

Citazione non strutturata

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.

Citazione non strutturata

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

Citazione non strutturata

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

Citazione non strutturata

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

Citazione non strutturata

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

Citazione non strutturata

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

Citazione non strutturata

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

Citazione non strutturata

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

Citazione non strutturata

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.

Citazione non strutturata

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

Citazione non strutturata

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

Citazione non strutturata

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

Citazione non strutturata

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

Citazione non strutturata

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

Citazione non strutturata

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

Citazione non strutturata

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

Citazione non strutturata

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.

Citazione non strutturata

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

Citazione non strutturata

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.

Citazione non strutturata

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

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

Citazione non strutturata

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.

Citazione non strutturata

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

Citazione non strutturata

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

https://doi.org/10.2307/1882010

Citazione non strutturata

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.

Citazione non strutturata

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

Citazione non strutturata

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

Citazione non strutturata

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.

Citazione non strutturata

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

Citazione non strutturata

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

Citazione non strutturata

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

Citazione non strutturata

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