| 參考文獻 |
• Abrahamson E., & Park C. (1994). Concealment of negative organizational outcomes: An agency theory perspective. Academy of Management Journal. 37(5), 1302–1334.
• Adams, C.A., Hill, W.Y., & Roberts, C.B. (1998). Corporate Social Reporting Practices in Western Europe: Legitimating Corporate Behavior? The British Accounting Review, 30(1), 1–21.
• Aouadi, A., & Marsat, S. (2016). Do ESG controversies matter for firm value? Evidence from International data. Journal of Business Ethics, 151, 1027–1047.
• Baird, P.L., Geylani, P.C., & Roberts, J.A. (2012). Corporate social and financial performance re-examined: Industry effects in a linear mixed model analysis. Journal of Business Ethics, 109(3), 367–388.
• Barnea, A., & Rubin, A. (2010). Corporate social responsibility as a conflict between shareholders. Journal of Business Ethics, 97(1),71–86.
• Barnum, L.T., Mussio, D., Houlihan, M.B., & Fried, Frank, Harris, Shriver & Jacobson LLP (2020, March 6). Potential Impact of New SEC Guidance on Performance Metrics on Disclosure of ESG Metrics. https://corpgov.law.harvard.edu/2020/03/06/potential-impact-of-new-sec-guidance-on-performance-metrics-on-disclosure-of-esg-metrics
• Bergman, M.S., Deckelbaum, A.J., Johnson, J.C., Karp, B.S., Lynch, L.E., Rosen, R.A., Soloway, A.J., Mi, F.F., Curran, D., & Martos, S.D. (2020, July 31). The U.S. Regulatory Framework for ESG Disclosures. https://www.paulweiss.com/insights/esg-thought-leadership/publications/the-us-regulatory-framework-for-esg-disclosures?id=37633
• Birindelli, G., Ferretti, P., Intonti, M., & Iannuzzi, A.P. (2015). On the drivers of corporate social responsibility in banks: Evidence from an ethical rating model. Journal of Management and Governance,19(2), 303–340.
• Boone, T., Ganeshan, R., & Jayaraman, V. (2012). Carbon foot print of products: Supply chain approach. In T. Boone, V. Jayaraman, & R. Ganeshan (Eds.), Sustainable Supply Chains: Models, Methods, and Public Policy Implications, 175–191. New York, NY: Springer New York.
• Bromley, P., & Powell, W.W. (2012). From smoke and mirrors to walking the talk: Decoupling in the contemporary world. Academy of Management Annals. 6(1), 483–530.
• Busch, T., Johnson, M., Pioch, T., & Kopp, M. (2018). Consistency of Corporate Carbon Emission Data. Hamburg, Germany: University of Hamburg.
• Capelle-Blancard, G., & Petit, A. (2019). Every little helps? ESG news and stock market reaction. Journal of Business Ethics,157(2), 543–565.
• Chatterji, A., Durand, R., Levine, D., & Touboul, S. (2014). Do ratings of firms converge? Implications for managers, investors and strategy researchers. Strategic Management Journal, 37(8), 1597–1614.
• Chauhan, S. (2014). A relational study of firm’s characteristics and CSR expenditure. Procedia Economics and Finance, 11, 23–32.
• Chen, R.C.Y., Hung, S.-W., & Lee, C.H. (2017). Does corporate value affect the relationship between Corporate Social Responsibility and stock returns? Journal of Sustainable Finance & Investment, 7(2), 188–196.
• Cheng, B., Ioannou, I., & Serafeim, G. (2014). Corporate social responsibility and access to finance. Strategic Management Journal. 35(1),1–23.
• 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), 303–327.
• Clarkson, P.M., Overell, M.B., & Chapple, L. (2011). Environmental reporting and its relation to corporate environmental performance. Abacus, 47(1), 27–60.
• Clayton, J. (2020, May 20). Remarks at Meeting of the Asset Management Advisory Committee. https://www.sec.gov/news/public-statement/clayton-amac-opening-2020-05-27
• Coates, J. (2021, March 11). ESG Disclosure – Keeping Pace with Developments Affecting Investors, Public Companies and the Capital Markets. https://www.sec.gov/news/public-statement/coates-esg-disclosure-keeping-pace-031121#_ftn1
• Dawkins, C., & Fraas, J.W. (2011). Coming clean: The impact of environmental performance and visibility on corporate climate change disclosure. Journal of Business Ethics, 100(2), 303–322.
• Deegan, C. (2002). The legitimising effect of social and environmental disclosures - A theoretical foundation. Accounting, Auditing & Accountability Journal, 15(3), 282–311.
• Delmas, M., & Blass, V.D. (2010). Measuring corporate environmental performance: The trade-offs of sustainability ratings. Business Strategy and the Environment, 19(4), 245–260
• Delmas, M.A., & Burbano, V.C. (2011). The drivers of greenwashing. California Management Review. 54(1), 64–87.
• Delmas M.A., & Montes-Sancho, M.J. (2010). Voluntary agreements to improve environmental quality: Symbolic and substantive cooperation. Strategic Management Journal, 31(6), 575–601.
• Dhaliwal, D., Li, O., Tsang, A., & Yang, Y. (2011). Voluntary nonfinancial disclosure and the cost of equity capital: The initiation of corporate social responsibility reporting. Accounting Review, 86(1), 59–100.
• Donaldson, T., & Preston, L.E. (1995). The stakeholder theory of the corporation: concepts, evidence, and implications. Academy Management Review, 20(1), 65–91.
• Doda, B., Gennaioli, C., Gouldson, A., Grover, D., & Sullivan, R. (2016). Are corporate carbon management practices reducing corporate carbon emissions? Corporate Social Responsibility and Environmental Management, 23(5), 257–270.
• Döpfner, C. (2016). Wie nützlich sind Nachhaltigkeitsratings für eine nachhaltige Entwicklung von Unternehmen? In: Kopp H. (eds) CSR und Finanzratings. Management-Reihe Corporate Social Responsibility. Heidelberg, Germany: Springer Gabler.
• Drempetic, S., Klein, C. & Zwergel, B. (2020). The influence of firm size on the ESG score: Corporate Sustainability Ratings under review. Journal of Business Ethics, 167, 333–360.
• Dubbink, W., Graafland, J., & van Liedekerke, L. (2008). CSR, transparency and the role of intermediate organisations. Journal of Business Ethics, 82(2), 391–406.
• Durand, R., Paugam, L., & Stolowy, H. (2019). Do investors actually value sustainability indices? Replication, development, and new evidence on CSR visibility. Strategic Management Journal, 40(9), 1471–1490.
• Elkington, J. (1998). Cannibals with Forks: The Triple Bottom Line of 21st Century Business. Stony Creek, CT: New Society.
• El Ghoul, S., Guedhami, O., Kwok, C.C.Y., & Mishra, D.R. (2011). Does corporate social responsibility affect the cost of capital? Journal of Banking & Finance, 35(9), 2388–2406.
• Fiandrino, S., Busso, D., & Vrontis, D. (2019). Sustainable responsible conduct
beyond the boundaries of compliance. British Food Journal, 121(5), 1035–1049.
• Franceschelli, M.V., Santoro, G., & Candelo, E. (2018). Business model innovation for sustainability: a food start-up case study. British Food Journal, 120(10), 2483–2494.
• Franceschelli, M.V., Santoro, G., Giacosa, E., & Quaglia, R. (2019). Assessing the determinants of performance in the recycling business: evidence from the Italian context. Corporate Social Responsibility and Environmental Management, 26(5), 1086–1099.
• Gamerschlag, R., Möller, K., & Verbeeten, F. (2011). Determinants of voluntary CSR disclosure: Empirical evidence from Germany. Review of Managerial Science, 5(2–3), 233–262.
• Gallo, P.J., & Christensen, L.J. (2011). Firm size matters: An empirical investigation of organizational size and ownership on sustainability-related behaviors. Business & Society, 50(2), 315–349.
• Gangi, F., & D’Angelo, E. (2016). The virtuous circle of corporate social performance and corporate social disclosure. Modern Economy, 07(12), 1396–1418.
• Gao, S.S., Heravi, S., & Xiao, J.Z. (2005). Determinants of corporate social and environmental reporting in Hong Kong: A research note. Accounting Forum, 29(2), 233–242.
• Gardberg, N.A., & Fombrun, C.J. (2006). Corporate citizenship: Creating intangible assets across institutional environments. Academy of Management Review, 31(2), 329–346.
• Gavana, G., Gottardo, P., & Moisello, A.M. (2017). The effect of equity and bond issues on sustainability disclosure. Family vs non-family Italian firms. Social Responsibility Journal, 13(1), 126–142.
• Ghouri, A.M., Akhtar, P., Shahbaz, M., & Shabbir, H. (2019). Affective organizational commitment in global strategic partnerships: The role of individual-level microfoundations and social change. Technological Forecasting and Social Change, 146, 320–330.
• Glachant, M. (2007). Non-binding voluntary agreements. Journal of Environmental Economics and Management, 54(1), 32–48.
• Graafland, J., van de Ven, B., & Stoffele, N. (2003). Strategies and instruments for organising CSR by small and large businesses in the Netherlands. Journal of Business Ethics, 47(1), 45–60.
• Gray, R., Kouhy, R., & Lavers, S. (1995). Constructing a research database of social and environmental reporting by UK companies. Accounting, Auditing & Accountability Journal, 8(2), 78–101.
• Hainmueller, J., & Hiscox, M.J. (2015a). Buying Green? Field Experimental Tests of Consumer Support for Environmentalism. Working paper. Boston, MA: Harvard University. https://scholar.harvard.edu/files/hiscox/files/buying_green.pdf
• Hainmueller, J., & Hiscox, M.J. (2015b). The Socially Conscious Consumer? Field Experimental Tests of Consumer Support for Fair Labor Standards. MIT Political Science Department Research Paper (No. 2012–15). Boston, MA: Massachusetts Institute of Technology.
• Hahn, R., & Kühnen, M. (2013). Determinants of sustainability reporting: A review of results, trends, theory, and opportunities in an expanding field of research. Journal of Cleaner Production, 59, 5–21.
• Hartzmark, S.M., & Sussman, A.B. (2018). Do Investors Value Sustainability? A Natural Experiment Examining Ranking and Fund Flows. The Journal of Finance, 74(6), 2789–2837.
• Hasegawa, H. (2010). Analyzing tourists′ satisfaction: A multivariate ordered probit approach. Tourism Management, 31(1), 86-97.
• Heflin, F., Subramanyam, K.R., & Zhang, Y. (2003). Regulation FD and the financial information environment: Early evidence. Accounting Review. 78(1), 1–37.
• Hernández, J.P.S.-I., Yañez-Araque, B., & Moreno-García, J. (2020). Moderating effect of firm size on the influence of corporate social responsibility in the economic performance of micro-, small- and medium-sized enterprises. Technological Forecasting and Social Change, 151, 119774.
• Hörisch, J., Johnson, M., & Schaltegger, S. (2015). Implementation of sustainability management and company size. Business Strategy and the Environment, 24(8), 765–779.
• Hou, J., & Reber, B.H. (2011). Dimensions of disclosures: Corporate social responsibility (CSR) reporting by media companies. Public Relations Review, 37(2), 166–168.
• Hughey, C.J., & Sulkoski, A.J. (2012). More disclosure = Better CSR reputation? An examination of CSR reputation leaders and laggards in the global oil & gas industry. Journal of Academy of Business & Economics, 12(2), 24–34.
• Inigo, E.A., & Albareda, L. (2019). Sustainability oriented innovation dynamics: Levels of dynamic capabilities and their path-dependent and self-reinforcing logics. Technological Forecasting and Social Change, 139, 334–351.
• Jira, C.F., & Toffel, M.W. (2013). Engaging supply chains in climate change. Manufacturing & Service Operations Management, 15(4), 559–577.
• King, A., & Bartels, W. (2015). Currents of change: The KPMG Survey of Corporate Responsibility Reporting. https ://assets.kpmg.com/content/dam/kpmg/pdf/2015/11/kpmg-international-survey-of-corporate responsibility-reporting-2015.pdf
• Kirk, M., & Vincent, J. (2014). Professional investor relations within the firm. Accounting Review, 89(4), 1421–1452.
• Lauer, C. (2003). Family background, cohort and education: A French–German comparison based on a multivariate ordered probit model of educational attainment. Labour Economics, 10(2), 231–251.
• Lee, A.H., (2020 January 30). “Modernizing” Regulation S-K: Ignoring the Elephant in the Room. U.S. Securities and Exchange Commission. https://www.sec.gov/news/public-statement/lee-mda-2020-01-30#_ftn19
• Lenox, M.J. (2006). The role of private decentralized institutions in sustaining industry self-regulation. Organization Science, 17(6), 677–690.
• Lewis, S. (2003). Reputation and corporate responsibility. Journal of Communication Management, 7(4), 356–366.
• Li, J., Haider, Z. A., Jin, X., & Yuan, W. (2019). Corporate controversy, social responsibility and market performance: International evidence. Journal of International Financial Markets, Institutions and Money, 60, 1–18.
• Liu, M.T., Wong, I. A., Shi, G., Chu, R., & Brock, J.L. (2014). The impact of corporate social responsibility (CSR) performance and perceived brand quality on customer-based brand preference. Journal of Services Marketing, 28(3), 181–194.
• Lyon, T.P., & Maxwell, J.W. (2011). Greenwash: Corporate Environmental Disclosure under Threat of Audit. Journal of Economics & Management Strategy, 20(1), 3–41.
• Matthieu, G. (2007). Non-binding voluntary agreements. Journal of Environmental Economics and Management, 54(1), 32–48.
• Marquis, C., Michael, W.T., & Zhou, Y. (2016). Scrutiny, Norms, and Selective Disclosure: A Global Study of Greenwashing. Organization Science, 27(2), 483–504.
• Malik, M. (2015). Value-enhancing capabilities of CSR: A brief review of contemporary literature. Journal of Business Ethics, 127(2), 419–438.
• McDonnell, M.H., & King, B.G. (2013). Keeping up appearances: Reputation threat and prosocial responses to social movement boycotts. Administrative Science Quarterly, 58(3), 387–419.
• Mena, S., & Palazzo, G. (2012). Input and output legitimacy of multi-stakeholder initiatives. Business Ethics Quarterly, 22(3), 527–556.
• Meyer, J.W., & Rowan B. (1977). Institutionalized organizations: Formal structure as myth and ceremony. American Journal of Sociology, 83(2), 340–363.
• Naser, K., Al-Hussaini, A., Al-Kwari, D., & Nuseibeh, R. (2006). Determinants of corporate social disclosure in developing countries: The case of Qatar. Advances in International Accounting, 19, 1–23.
• Nirino, N., Miglietta, N., & Salvi, A. (2020). The impact of corporate social responsibility on firms’ financial performance, evidence from the food and beverage industry. British Food Journal, 122(1), 1–13.
• Oh, W.-Y., Cha, J., & Chang, Y.K. (2017). Does ownership structure matter? The effects of insider and institutional ownership on corporate social responsibility. Journal of Business Ethics, 146(1), 111–124.
• Okhmatovskiy, I., & David, R.J. (2012). Setting your own standards: Internal corporate governance codes as a response to institutional pressure. Organization Science, 23(1), 155–176.
• Parguel, B., Benoît-Moreau, F., & Larceneux, F. (2011). How sustainability ratings might deter ‘greenwashing’: A closer look at ethical corporate communication. Journal of Business Ethics, 102(1), 15–28.
• Perez, F., & Sanchez, L.E. (2009). Assessing the evolution of sustainability reporting in the mining sector. Environmental Management, 43(6), 949–961.
• Pfeffer, J. (1981). Management as symbolic action: The creation and maintenance of organizational paradigms. Open Journal of Business and Management, 4, 1–52.
• Porter, M.E., & Kramer, M.R. (2006). The link between competitive advantage and corporate social responsibility. Harvard Business Review, 84(12), 78–92.
• Power, M. (1994). The Audit Explosion (Paper No. 7). London, UK Demos. https://www.demos.co.uk/files/theauditexplosion.pdf
• Prado-Lorenzo, J.M., & Garcia-Sanchez, I.M. (2010). The role of the board of directors in disseminating relevant information on greenhouse gases. Journal of Business Ethics, 97(3), 391–424.
• Qian, W., & Schaltegger, S. (2017). Revisiting carbon disclosure and performance: Legitimacy and management views. The British Accounting Review, 49(4), 365–379.
• Raimo, N., de Nuccio, E., Giakoumelou, A., Petruzzella, F., & Vitolla, F. (2020). Non-financial information and cost of equity capital: An empirical analysis in the food and beverage industry. British Food Journal, 123(1), 49–65.
• Rettab, B., Brik, A.B., & Mellahi, K. (2009). A study of management perceptions of the impact of corporate social responsibility on organisational performance in emerging economies: The case of Dubai. Journal of Business Ethics, 89(3), 371–390.
• Santoro, G., Bresciani, S., Bertoldi, B., & Liu, Y. (2019). Cause-related marketing, brand loyalty and corporate social responsibility. International Marketing Review, 37(4), 773-791.
• Schäfer, H. (2005). International corporate social responsibility rating systems. Journal of Corporate Citizenship, 20 (2005), 107–120.
• Schaltegger, S., & Hörisch, J. (2017). In search of the dominant rationale in sustainability management: Legitimacy- or profit-seeking? Journal of Business Ethics, 145(2), 259–276.
• Schwaiger, M., Eberhardt, J., & Mahr, S. (2016). Corporate Reputation als optimale Steuerungsgröße für die Unternehmenskommunikation. Handbuch Controlling der Kommunikation, 1–20. Berlin, Germany: Springer Fachmedien Wiesbaden.
• Scott, W.R. (2001). Institutions and Organizations. Ideas, Interests, and Identities. Thousand Oaks, CA: SAGE Publications.
• Sulaiman, M., Abdullah, N., & Fatima, A.H. (2014). Determinants of environmental reporting quality in Malaysia. International Journal of Economics, Management and Accounting, 22(1), 63–90.
• Udayasankar, K. (2008). Corporate social responsibility and firm size. Journal of Business Ethics, 83(2), 167–175.
• Veronica Siregar, S., & Bachtiar, Y. (2010). Corporate social reporting: Empirical evidence from Indonesia Stock Exchange. International Journal of Islamic and Middle Eastern Finance and Management, 3(3), 241–252.
• Wang, Q., Dou, J., & Jia, S. (2016). A meta-analytic review of corporate social responsibility and corporate financial performance. Business & Society, 55(8), 1083–1121.
• Winkelmann, R. (2005). Subjective well-being and the family: Results from an ordered probit model with multiple random effects. Empirical Economics, 30, 749–761.
• Zajac, E.J., & Westphal, J.D. (2004). The social construction of market value: Institutionalization and learning perspectives on stock market reactions. American Sociological Review, 69(3), 433–457. |
[Endnote RIS 格式]
[相關文章]
[文章引用]
[完整記錄]
[館藏目錄]
[檢視]
plurk
funp
live
udn
HD
myshare
netvibes
friend
youpush
delicious
baidu
Google bookmarks
del.icio.us
hemidemi
facebook
twitter
google
reddit