Al-Shaer, H.; Zaman, M. Board gender diversity and sustainability reporting quality. J. Contemp. Account. Econ. 2016, 12, 210â222. [CrossRef]
Allegrini, M.; Greco, G. Corporate boards, audit committees and voluntary disclosure: Evidence from Italian Listed Companies. J. Manag. Gov. 2013, 17, 187â216. [CrossRef]
Amran, A.; Lee, S.P.; Devi, S.S. The Influence of Governance Structure and Strategic Corporate Social Responsibility Toward Sustainability Reporting Quality. Bus. Strat. Environ. 2014, 23, 217â235. [CrossRef]
- Barney, J. Firm Resources and Sustained Competitive Advantage. J. Manag. 1991, 17, 99â120. [CrossRef] Sustainability 2021, 13, 8007 17 of 17
Paper not yet in RePEc: Add citation now
Bear, S.; Rahman, N.; Post, C. The Impact of Board Diversity and Gender Composition on Corporate Social Responsibility and Firm Reputation. J. Bus. Ethics 2010, 97, 207â221. [CrossRef]
- Boeker, W. Strategic Change: The Influence Of Managerial Characteristics And Organizational Growth. Acad. Manag. J. 1997, 40, 152â170. [CrossRef]
Paper not yet in RePEc: Add citation now
- Choi, B.B.; Lee, D.; Park, Y. Corporate Social Responsibility, Corporate Governance and Earnings Quality: Evidence from Korea. Corp. Gov. Int. Rev. 2013, 21, 447â467. [CrossRef]
Paper not yet in RePEc: Add citation now
- Cormier, D.; Magnan, M. The impact of social responsibility disclosure and governance on financial analystsâ information environment. Corp. Gov. Int. J. Bus. Soc. 2014, 14, 467â484. [CrossRef]
Paper not yet in RePEc: Add citation now
Elsayed, K. Does CEO Duality Really Affect Corporate Performance? Corp. Gov. Int. Rev. 2007, 15, 1203â1214. [CrossRef]
- Esa, E.; Ghazali, N.A.M. Corporate social responsibility and corporate governance in Malaysian government-linked companies. Corp. Gov. Int. J. Bus. Soc. 2012, 12, 292â305. [CrossRef]
Paper not yet in RePEc: Add citation now
- Freeman, R. Strategic Management: A Stakeholder Perspective; Pitman: Boston, MA, USA, 1984.
Paper not yet in RePEc: Add citation now
- Fuente, J.; Garcia-Sanchez, I.-M.; Lozano, M.B. The role of the board of directors in the adoption of GRI guidelines for the disclosure of CSR information. J. Clean. Prod. 2017, 141, 737â750. [CrossRef]
Paper not yet in RePEc: Add citation now
Galbreath, J. The Impact of Board Structure on Corporate Social Responsibility: A Temporal View. Bus. Strat. Environ. 2017, 26, 358â370. [CrossRef]
Galbreath, J. When do Board and Management Resources Complement Each Other? A Study of Effects on Corporate Social Responsibility. J. Bus. Ethics 2016, 136, 281â292. [CrossRef]
- Giannarakis, G. The determinants influencing the extent of CSR disclosure. Int. J. Law Manag. 2014, 56, 393â416. [CrossRef]
Paper not yet in RePEc: Add citation now
- Giannarakis, G.; Konteos, G.; Sariannidis, N. Financial, governance and environmental determinants of corporate social responsible disclosure. Manag. Decis. 2014, 52, 1928â1951. [CrossRef]
Paper not yet in RePEc: Add citation now
Glass, C.; Cook, A.; Ingersoll, A.R. Do Women Leaders Promote Sustainability? Analyzing the Effect of Corporate Governance Composition on Environmental Performance. Bus. Strat. Environ. 2016, 25, 495â511. [CrossRef]
- Global Reporting Innitiatives. GRI Standards. 2016. Available online: https://www.globalreporting.org/standards/downloadthe -standards/ (accessed on 13 July 2021).
Paper not yet in RePEc: Add citation now
- Hambrick, D.C. Upper Echelons Theory: An Update. Acad. Manag. Rev. 2007, 32, 334â343. [CrossRef]
Paper not yet in RePEc: Add citation now
- Hambrick, D.C.; Mason, P.A. Upper Echelons: The Organization as a Reflection of Its Top Managers. Acad. Manag. Rev. 1984, 9, 193â206. [CrossRef]
Paper not yet in RePEc: Add citation now
Haniffa, R.; Cooke, T. The impact of culture and governance on corporate social reporting. J. Account. Public Policy 2005, 24, 391â430. [CrossRef]
Hermann, P.; Datta, D. CEO Successor Characteristics and the Choice of Foreign Market Entry Mode: An Empirical Study. J. Int. Bus. Stud. 2002, 33, 551â569. [CrossRef]
Hu, M.; Loh, L. Board Governance and Sustainability Disclosure: A Cross-Sectional Study of Singapore-Listed Companies. Sustainability 2018, 10, 2578. [CrossRef]
- Isidro, H.; Sobral, M.A.A. The Effects of Women on Corporate Boards on Firm Value, Financial Performance, and Ethical and Social Compliance. J. Bus. Ethics 2014, 132, 1â19. [CrossRef]
Paper not yet in RePEc: Add citation now
Jensen, M.C.; Meckling, W.H. Theory of the firm: Managerial behavior, agency costs and ownership structure. J. Financ. Econ. 1976, 3, 305â360. [CrossRef]
Jizi, M. The Influence of Board Composition on Sustainable Development Disclosure. Bus. Strat. Environ. 2017, 26, 640â655. [CrossRef]
Kesner, I.F.; Johnson, R.B. An investigation of the relationship between board composition and stockholder suits. Strat. Manag. J. 1990, 11, 327â336. [CrossRef]
- Lipton, M.; Lorsch, J. A Modest Proposal for Improved Corporate Governance. Bus. Lawyer 1992, 48, 59. Available online: http://www.jstor.org/stable/40687360 (accessed on 13 July 2021).
Paper not yet in RePEc: Add citation now
Mahadeo, J.D.; Oogarah-Hanuman, V.; Soobaroyen, T. Changes in social and environmental reporting practices in an emerging economy (2004â2007): Exploring the relevance of stakeholder and legitimacy theories. Account. Forum 2011, 35, 158â175. [CrossRef]
- Mahmood, M.; Orazalin, N. Green governance and sustainability reporting in Kazakhstanâs oil, gas, and mining sector: Evidence from a former USSR emerging economy. J. Clean. Prod. 2017, 164, 389â397. [CrossRef]
Paper not yet in RePEc: Add citation now
Moneva, J.M.; Llena, F. Environmental disclosures in the annual reports of large companies in Spain. Eur. Account. Rev. 2000, 9, 7â29. [CrossRef]
- Ntim, C.G.; Soobaroyen, T. Corporate Governance and Performance in Socially Responsible Corporations: New Empirical Insights from a Neo-Institutional Framework. Corp. Gov. Int. Rev. 2013, 21, 468â494. [CrossRef]
Paper not yet in RePEc: Add citation now
OâSullivan, M.; Percy, M.; Stewart, J. Australian evidence on corporate governance attributes and their association with forwardlooking information in the annual report. J. Manag. Gov. 2008, 12, 5â35. [CrossRef]
- Pfeffer, J.; Salancik, G. The External Control of Organizations: A Resource Dependence Perspective; Stanford University Press: Stanford, CA, USA, 2003.
Paper not yet in RePEc: Add citation now
- Phillips, R.A.; Reichart, J. The Environment as a Stakeholder? A Fairness-Based Approach. J. Bus. Ethics 2000, 23, 185â197. [CrossRef]
Paper not yet in RePEc: Add citation now
- Post, C.; Rahman, N.; Rubow, E. Green Governance: Boards of Directorsâ Composition and Environmental Corporate Social Responsibility. Bus. Soc. 2011, 50, 189â223. [CrossRef]
Paper not yet in RePEc: Add citation now
- Rao, K.; Tilt, C.; Lester, L.H. Corporate governance and environmental reporting: An Australian study. Corp. Gov. Int. J. Bus. Soc. 2012, 12, 143â163. [CrossRef]
Paper not yet in RePEc: Add citation now
- Rosati, F.; Faria, L.G. Addressing the SDGs in sustainability reports: The relationship with institutional factors. J. Clean. Prod. 2019, 215, 1312â1326. [CrossRef]
Paper not yet in RePEc: Add citation now
Rosati, F.; Faria, L.G.D. Business contribution to the Sustainable Development Agenda: Organizational factors related to early adoption of SDG reporting. Corp. Soc. Responsib. Environ. Manag. 2019, 26, 588â597. [CrossRef]
Said, R.; Hj Zainuddin, Y.; Haron, H. The Relationship between Corporate Social Responsibility Disclosure and Corporate Governance Characteristics in Malaysian Public Listed Companies. Soc. Responsib. J. 2009, 5, 212â226. [CrossRef]
Sanchez, R. Strategic product creation: Managing new interactions of technology, markets, and organizations. Eur. Manag. J. 1996, 14, 121â138. [CrossRef]
Sanchez, R. Understanding competence-based management: Identifying and managing five modes of competence. J. Bus. Res. 2004, 57, 518â532. [CrossRef]
Sanchez, R.; Heene, A. Reinventing strategic management: New theory and practice for competence-based competition. Eur. Manag. J. 1997, 15, 303â317. [CrossRef]
Shamil, M.M.; Shaikh, A.P.D.M.; Ho, P.-L.; Krishnan, A. The influence of board characteristics on sustainability reporting. Asian Rev. Account. 2014, 22, 78â97. [CrossRef]
- Stout, L. On the rise of shareholder primacy, signs of its fall, and the return of managerialism (in the Closet). Seattle Univ. Law Rev. 2013, 36, 1169â1185.
Paper not yet in RePEc: Add citation now
- Suchman, M.C. Managing Legitimacy: Strategic and Institutional Approaches. Acad. Manag. Rev. 1995, 20, 571â610. [CrossRef]
Paper not yet in RePEc: Add citation now
- Williams, C.A. The Securities and Exchange Commission and Corporate Social Transparency. Harv. Law Rev. 1999, 112, 1197. [CrossRef]
Paper not yet in RePEc: Add citation now
- Williams, R.J. Women on Corporate Boards of Directors and their Influence on Corporate Philanthropy. J. Bus. Ethics 2003, 42, 1â10. [CrossRef]
Paper not yet in RePEc: Add citation now
- World Business Council for Sustainable Development. Reporting Matters: Striking a Balance between Disclosure and Engagement; WBCSD: Geneva, Switzerland, 2017.
Paper not yet in RePEc: Add citation now
World Commission on Environment and Development. Our Common Future; Oxford University Press: New York, NY, USA, 1987.
- Zhang, L. Board demographic diversity, independence, and corporate social performance. Corp. Gov. Int. J. Bus. Soc. 2012, 12, 686â700. [CrossRef]
Paper not yet in RePEc: Add citation now