Corporate social responsibility reporting in professional accounting firms

Duff, Angus

doi:10.1016/j.bar.2014.10.010

Cited by 65 publications

(66 citation statements)

References 43 publications

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“…In relation to the theoretical implication, this study shows the indirect impact of institutional theory on VEDs. Most previous researchers showed the direct impact of societal institutions on the information provided by organizations (Duff, ; Gallego‐Alvarez et al, ; Rankin et al, ; Welbeck, ; Zeng, Xu, Yin, & Tam, ). Considering organizations as part of a larger social context, previous studies revealed how institutional bodies or environmental policies directly affect an organization's managerial decisions (Gallego‐Alvarez et al, ; Haque & Deegan, ).…”

Section: Discussionmentioning

confidence: 99%

“…As an institutional setting, carbon pricing influences organizational environmental reporting practices. Institutional theory has been used in various studies (Duff, ; Horak, Arya, & Ismail, ; Rankin, Windsor, & Wahyuni, ; Wang, Li, & Zhao, ) to explain the formal or informal pressure of institutional arrangements on organizational reporting practices.…”

Section: Institutional Influence and Voluntary Environmental Disclosuresmentioning

confidence: 99%

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Sustainable development carbon pricing initiative and voluntary environmental disclosures quality

2019

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Although corporate environmental disclosures have been researched extensively, empirical evidence regarding the indirect impact of carbon pricing on firms' voluntary disclosures is scarce. The objective of this study is to identify the indirect impact of carbon pricing initiatives on the voluntary environmental disclosures (VEDs) of electricity generating companies, analyzed through the lens of institutional theory. This study

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Section: Discussionmentioning

confidence: 99%

Section: Institutional Influence and Voluntary Environmental Disclosuresmentioning

confidence: 99%

Sustainable development carbon pricing initiative and voluntary environmental disclosures quality

2019

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“…Here, firms appear to mobilize numbers, text, and images in ways that can persuade the public's perception (Cho et al, 2010). That said, it is also a practice that seems to extend beyond the external persuasion of relevant publics because it can also be used internally to establish moral legitimacy with a firm's staff (Duff, 2016). Without doubt, managers and investors are all conscious of adverse media attention brought about by misconduct (Hasseldine et al, 2005) and given this, researchers have found that in the absence of interrogating forces like free media, companies can recruit CSR reporting for legitimizing purposes more effectively (Blanc et al, 2017).…”

Section: Normative Stream: Does Csr Reporting Improve Corporate Respomentioning

confidence: 99%

Corporate Social Responsibility Reporting: The Last 40 Years and a Path to Sharing Future Insights

Andrew

Baker

2020

Abacus

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The volume of work published by accounting scholars on corporate social responsibility (CSR) reporting is impressive. As a community we have explored ongoing developments in the field, including the accuracy of the accounts and their economic impact for various actors. We have also asked broader questions about the effect of CSR reporting on corporate accountability and responsibility. However, as it currently stands, our interests are separated because of specific epistemological approaches, and these have divided our efforts. Drawing inspiration from Donaldson and Preston (1995), we identify three streams of CSR reporting research, that is, descriptive, instrumental, and normative. Descriptive research asks: what is CSR reporting? It explores the content of reports and the effect of various contexts on the practice and quality of reporting. Instrumental research asks whether CSR pays, and explores the commercial and economic benefits of CSR for firms and the information value of disclosures for investors. Normative research examines the significance of CSR reporting at a societal level, asking whether these practices have improved organizations’ accountability to their stakeholders. While the main purpose of our paper is to review the CSR reporting literature (245 articles), we also map some of the positive impacts that may result from greater epistemological engagement between streams. We identify specific aspects of each stream that might benefit a cross‐pollination of ideas, findings, and insights. We argue that future CSR reporting will be enriched by conversations that extend beyond epistemological divides, which are more likely to mirror the complex reality of CSR in practice.

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“…Levando essa evidência em consideração, o sistema de governança corporativa, baseado em princípios de accountability (prestação de contas) e transparência, passa a ser "um mecanismo crucial que garante conformidade com as expectativas sociais" (Elmagrhi, Ntim, & Wang, 2016). Essa conformidade a convenções e padrões socialmente esperados e aceitos pode agregar legitimidade as operações de uma companhia e também alcançar aceitação social (Duff, 2014).…”

Section: Introductionunclassified

Governança Corporativa nas Empresas Brasileiras de Edificações e Construção Pesada

Lins¹,

Bruno-Faria

2018

RAIMED

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O presente estudo teve como objetivo identificar e descrever as práticas de governança corporativa nas empresas brasileiras de capital aberto dos segmentos de Construção Pesada e Edificações e compará-las com as recomendações do código de “melhores” práticas do Instituto Brasileiro de Governança Corporativa, emitido em 2015. Foram identificadas quais práticas haviam sido objeto tanto do código do IBGC quanto das pesquisas científicas nacionais e internacionais na área de Administração revisadas pelo referencial teórico do artigo. Com emprego do método quantitativo, realizou-se uma pesquisa descritiva valendo-se da técnica de pesquisa documental, a fim de verificar a observância ou não de tais características em vinte empresas dos ramos de Edificações e Construção Pesada. Dentre os documentos corporativos, foram analisados os códigos de conduta, formulários de referência e demonstrações financeiras padronizadas a partir dos sites dessas empresas. Pode-se perceber que as empresas brasileiras desses setores possuem indicativo bastante positivo quanto ao nível de Disclosure (divulgação) de suas informações e relação com as auditorias independentes, principalmente após associação aos Níveis Diferenciados de Governança Corporativa da Bolsa de Valores de São Paulo instituídos em 2000. Contudo, verifica-se ainda um cenário de grande desafio para as empresas ao tentarem se adequar aos padrões de governança, dadas suas tradições de organizações familiares e de carência de legislação protetiva aos investidores no país, que interferem definitivamente no nível de independência e longevidade de mandatos nos conselhos de administração em geral.

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Corporate social responsibility reporting in professional accounting firms

Cited by 65 publications

References 43 publications

Sustainable development carbon pricing initiative and voluntary environmental disclosures quality

Sustainable development carbon pricing initiative and voluntary environmental disclosures quality

Corporate Social Responsibility Reporting: The Last 40 Years and a Path to Sharing Future Insights

Governança Corporativa nas Empresas Brasileiras de Edificações e Construção Pesada

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