Social and environmental accountability research

Parker, Lee D.

doi:10.1108/09513570510627739

Cited by 591 publications

(543 citation statements)

References 42 publications

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“…Agency theory suggests that due to their larger ownership stakes, institutional shareholders, as influential corporate stakeholders (stakeholder theory), have extra incentive to closely monitor corporate disclosures (Core, 2001;Fung & Tsai, 2012;Jensen & Meckling, 1976). Therefore, managers will be expected to not only make more disclosures, including CG practices to meet the informational needs of institutional shareholders as powerful (stakeholder theory) corporate stakeholders (Deegan, 2002;Parker, 2005), but also secure their support to legitimize (legitimacy theory) or justify their continued stewardship of the company and its critical resources (resource dependence theory; Branco & Rodrigues, 2008;Chen & Roberts, 2010).…”

Section: Corporate Ownership Structure Mechanismsmentioning

confidence: 99%

Corporate Boards and Ownership Structure as Antecedents of Corporate Governance Disclosure in Saudi Arabian Publicly Listed Corporations

et al. 2015

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This study investigates whether and to what extent publicly listed corporations voluntarily comply with and disclose recommended good corporate governance (CG) practices, and distinctively examines whether the observed cross-sectional differences in such CG disclosures can be explained by ownership and board mechanisms with specific focus on Saudi Arabia. The study's results suggest that corporations with larger boards, a Big 4 auditor, higher government ownership, a CG committee, and higher institutional ownership disclose considerably more than those that are not. By contrast, the study finds that an increase in block ownership significantly reduces CG disclosure. The study's results are generally robust to a number of econometric models that control for different types of disclosure indices, firm-specific characteristics, and firm-level fixed effects.

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Section: Corporate Ownership Structure Mechanismsmentioning

confidence: 99%

Corporate Boards and Ownership Structure as Antecedents of Corporate Governance Disclosure in Saudi Arabian Publicly Listed Corporations

et al. 2015

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“…In the final section, implications are discussed and remarks regarding the Greek case are drawn. Gray et al (1995) and more recently Parker (2005) are among the authors who have attempted to articulate in a comprehensive manner the theoretical context employed to explain the organization-society (non-financial) information flows and underlying accounting processes. Gray et al point out that the different theoretical approaches available in the extant literature can be summarized in two distinct groups.…”

Section: Introductionmentioning

confidence: 99%

Trends and determinants of corporate non-financial disclosure in Greece

Skouloudis

Jones

Malesios

et al. 2014

Journal of Cleaner Production

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“…These theories put the organisation at the centre of decisions (Parker, 2005). Then, other groups in society are misrepresented, and the decisions are often guided by corporate choices.…”

Section: Weaknesses Of Business Casementioning

confidence: 99%

“…The origins of those theories have started in economic studies in Canada and the US (Parker, 2005). According to Parker (2005, p. 846), economic theories as the agency and utility of decisions began in the US and Canada, and these were inspired by research on social and environmental responsibility.…”

Section: Weaknesses Of Business Casementioning

confidence: 99%

“…According to Parker (2005, p. 846), economic theories as the agency and utility of decisions began in the US and Canada, and these were inspired by research on social and environmental responsibility. From a neo-liberal economics origin, these theories only support the financial stakeholders, and not the protection of the social and environmental impact (Parker, 2005). The main critique of these theories establishes on the economic basics.…”

Section: Weaknesses Of Business Casementioning

confidence: 99%

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Discursive constructions of social and environmental accounting in Brazil: the case of Petrobras.

Voss¹

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SÃO PAULO 2016Autorizo a reprodução e divulgação total ou parcial deste trabalho, por qualquer meio convencional ou eletrônico, para fins de estudo e pesquisa, desde que citada a fonte. Eu dedico esta tese à minha amada mãe, pelo esforço e dedicação.Ela é meu grande exemplo de superação e amor. AGRADECIMENTOSAos que me apoiaram nessa jornada,Grandes amigos e fiéis parceiros para a conclusão desse trabalho.Desejo muita paz no coração, esperança em momentos difíceis,Saúde sempre e alegria para um mundo melhor.Boas energias! "One of the central tenets of Hegemony and Socialist Strategy is the need to create a chain of equivalence among the various democratic struggles against different forms of subordination. We argued that struggles against sexism, racism, sexual discrimination, and in the defence of the environment needed to be articulated with those of the workers in a new left-wing hegemonic project. To put it in terminology which has recently become fashionable, we insisted that the Left needed to tackle issues of both 'redistribution' and 'recognition'. This is what we meant by 'radical and plural democracy'" problematização, explicação retrodutiva, lógicas (sociais, políticas e fantasmáticas), articulação e crítica. Os resultados sugerem que a hegemonia do desenvolvimento econômico opera para obscurecer retoricamente o desenvolvimento da sustentabilidade que mantém o core business da Petrobras igualmente concebido como acumulação de capital. Igualmente, essas articulações também ilustram como as construções de CSA operam para servir o propósito da empresa com pouca (ou nenhuma) profunda mudança na integração com a sustentabilidade. A literatura brasileira de CSA sustenta o status quo de políticas de mercado neoliberais que operam para proteger a dominante abordagem do business case para manter a agenda de geração de riqueza num cenário de necessidade sociais e ambientais. As articulações do estudo de caso manifestaram essas políticas, por exemplo, em relação à corrupção, no qual envolveu superfaturamento de contratos e práticas insustentáveis relacionadas ao uso de combustíveis fósseis os quais demonstraram que há antagonismo entre ação e disclosure. O escândalo de corrupção que surgiu após as divulgações de CSA marcou a natureza retórica do disclosure em que recursos financeiros subtraídos da empresa para partidos políticos e empreiteiras esconderam fatos através de disclosures incompletos. As articulações da CSA deturpam um contexto amplo dos significados associados com a sustentabilidade, que restringiram as construções da CSA para principalmente servir e representar a intenção dos grupos mais poderosos. A significância da CSA é, portanto, limitada para representar interesses particulares. O estudo argumenta por mais estudos críticos já que a limitada literatura brasileira sobre CSA mantém uma 'distância segura' de substantivas críticas das construções de CSA e suas articulações no contexto brasileiro. A revisão da literatura e o caso da Petrobras ilustram a variedade de nomes, instituições e práticas art...

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Social and environmental accountability research

Cited by 591 publications

References 42 publications

Corporate Boards and Ownership Structure as Antecedents of Corporate Governance Disclosure in Saudi Arabian Publicly Listed Corporations

Corporate Boards and Ownership Structure as Antecedents of Corporate Governance Disclosure in Saudi Arabian Publicly Listed Corporations

Trends and determinants of corporate non-financial disclosure in Greece

Discursive constructions of social and environmental accounting in Brazil: the case of Petrobras.

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