Các nhân tố ảnh hưởng đến công bố báo cáo phát triển bền vững tại các công ty kinh doanh xăng dầu thuộc Tập đoàn Xăng dầu Việt Nam

43. Bushman RM, Smith AJ., 2001. Financial accounting information and corporate governance. Journal of Accounting and Economics 32: 751–771.

44. Branco, M. C., & Rodrigues, L. L. 2008. Factors influencing social responsibility disclosure by Portuguese companies. Journal of business Ethics, 83(4), 685-701.

45. Brockett, A. and Rezaee, Z., 2012. Corporate sustainability: integrating performance and reporting. John Wiley and Sons, Hoboken, NJ, USA.

46. Brundtland Report, 1987. Report of the World Commission on Environment and Development: Our Common Future. United Nations, New York viewed 10 September 2011. http://conspect.nl/pdf/Our_Common_Future-Brundtland_Report_1987.pdf.

47. Buchholz, R. A., & Rosenthal, S. B. 2005. Toward a contemporary conceptual framework for stakeholder theory. Journal of Business Ethics, 58(1), 137-148.

48. Carbon Disclosure Project (CDP), 2010. Carbon Disclosure Project 2010: Global 500 Report. CDP, UK viewed on 28 January 2013. https://www.cdproject.net/ CDPResults/CDP-2010-G500.pdf.

49. Carroll, A. B., 1999. Corporate social responsibility: Evolution of a definitional construct. Business and Society, 38(3), 268-295. https://doi.org/10.1177/000765039903800303

50. Chester and Woofter, 2005. Non-Financial Disclosure and Strategic Planning: Sustainability Reporting for Good Corporate Governance. Master’s Thesis. School of Engineering, Blekinge Institute of Technology, Karlskrona, Sweden.

51. Chiu, T.K. & Wang, Y.H. 2014. Determinants of Social Disclosure Quality in Taiwan: An Application of Stakeholder Theory. Journal of Business Ethics, 129(2), 379-398. https://doi.org/10.1007/s10551-014-2160-5.

52. Chow, C. W., & Wong-Boren, A., 1987. Voluntary financial disclosure by Mexican corporations. Accounting review, 533-541.

Có thể bạn quan tâm!

Xem toàn bộ 255 trang tài liệu này.

53. Claessens, S., & Djankov, S. 2000. Publicly Listed East Asian Corporates: Growth, Financing and Risks. Asian Corporate Recovery: Findings from Firm-Level Surveys in Five Countries, 18-35.

54. Clarke, J., & Gibson ‐ Sweet, M. (1999). Việc sử dụng các công bố xã hội của doanh nghiệp trong việc quản lý danh tiếng và tính hợp pháp: một phân tích đa ngành về 100 Công ty hàng đầu của Vương quốc Anh. Đạo đức kinh doanh: Tạp chí Châu Âu , 8 (1), 5-13.

55. Clarkson, P. M., Li, Y., Richardson, G. D., & Vasvari, F. P., 2011. Does it really pay to be green? Determinants and consequences of proactive environmental strategies. Journal of Accounting and Public Policy, 30(2), 122- 144. https://doi.org/10.1016/j.jaccpubpol.2010.09.013.

56. Coad, A., 2007. Testing the principle of ‘growth of the fitter’: the relationship between profits and firm growth. Structural Change and economic dynamics, 18(3), 370-386. https://doi.org/10.1016/j.strueco.2007.05.001.

57. Coad, A., 2009. The growth of firms: A survey of theories and empirical evidence. Edward Elgar Publishing.

58. Connors, E. & Gao, L. S., 2009. The impact of environmental risk on the cost of equity capital. Working paper presented at the Financial Management Association 2009 Annual Meeting.

59. Connelly, B.L., Ketchen, D.J., and Slater, S.F., 2011. Toward a ‘Theoretical Toolbox’ for Sustainability Research in Marketing. Journal of the Academy of Marketing Science, 39 (1), 86–100. https://doi.org/10.1007/s11747-010-0199- 0.

60. Cooke, T. E., 1989. Disclosure in the corporate annual reports of Swedish companies. Accounting and business research, 19(74), 113-124. https://doi.org/10.1080/00014788.1989.9728841.

61. Cooper, C., 1992. The non and nom of accounting for (m) other nature. Accounting, Auditing & Accountability Journal, 5(3), 0-0. https://doi.org/10.1108/09513579210017361 .

62. Costanza, R., & Daly, H. E., 1992. Natural capital and sustainable development. Conservation biology, 6(1), 37-46.

https://doi.org/10.1046/j.1523-1739.1992.610037.x.

63. Craswell, A. T. & Taylor, S. L., 1992. Discretionary disclosure of reserves by oil and gas companies: an economic analysis. Journal of Business, Finance and Accounting, 19(2), 295-308. https://doi.org/10.1111/j.1468- 5957.1992.tb00626.x

64. Craven, B. M., & Marston, C. L., 1999. Financial reporting on the Internet by leading UK companies. European Accounting Review, 8(2), 321-333. https://doi.org/10.1080/096381899336069.

65. Dainelli, F.B., 2013. Signaling strategies in annual reports: Evidence from the disclosure of performance indicators. Advances in Accounting, Incorporating Advances in International Accounting. Vol 29:267-277. https://doi.org/10.1016/j.adiac.2013.09.003.

66. Darrough MN, Stoughton NM., 1990. Financial disclosure policy in an entry game. Journal of Accounting and Economics 12(1–3): 219–243. https://doi.org/10.1016/0165-4101(90)90048-9.

67. Davidsson, P., Steffens, P., & Fitzsimmons, J., 2009. Growing profitable or growing from profits: Putting the horse in front of the cart?. Journal of business venturing, 24(4), 388-406.

https://doi.org/10.1016/j.jbusvent.2008.04.003.

68. Deegan, C. & Rankin, M., 1999. The environmental reporting expectations gap: Australian evidence. British Accounting Review 31, 313-346.

https://doi.org/10.1006/bare.1999.0102.

69. Deegan C, Gordon B., 1996. A study of the environmental disclosure practices of Australian corporations. Accounting and Business Research 26(3):187–199. https://doi.org/10.1080/00014788.1996.9729510.

70. Deegan, C., & Newson, M. 1996. Environmental performance evaluation and reporting for private and public organisations. New South Wales: Environmental Protection Authority and New South Wales Department of State and Regional Development.

71. Delaney, J. T., & Huselid, M. A., 1996. The impact of human resource management practices on perceptions of organizational performance. Academy of Management journal, 39(4), 949-969. https://doi.org/10.5465/256718.

72. De Villiers, C. J. 1999. The decision by management to disclose environmental information: a research note based on interviews. https://repository.up.ac.za/handle/2263/15313.

73. De Villiers, C. J. 2003. Why do South African companies not report more environmental information when managers are so positive about this kind of reporting?. Meditari Accountancy Research.

74. Dhaliwal, D., Li, O. Z., Tsang, A., & Yang, Y. G., 2014. Corporate social responsibility disclosure and the cost of equity capital: The roles of stakeholder orientation and financial transparency. Journal of Accounting and Public Policy, 33(4), 328-355.

https://doi.org/10.1016/j.jaccpubpol.2014.04.006.

75. Dibia, N. O., & Onwuchekwa, J. C., 2015. Determinants of environmental disclosures in Nigeria: A case study of oil and gas companies. International Journal of Finance and Accounting, 4(3), 145-152.

76. Dienes, D., Sassen, R., & Fischer, J. 2016. What are the drivers of sustainability reporting? A systematic review. Sustainability Accounting, Management and Policy Journal.

77. Dietrich, A., & Wanzenried, G., 2011. Determinants of bank profitability before and during the crisis: Evidence from Switzerland. Journal of International Financial Markets, Institutions and Money, 21(3), 307-327. https://doi.org/10.1016/j.intfin.2010.11.002.

78. Dilling, P. F. 2010. Sustainability reporting in a global context: What are the characteristics of corporations that provide high quality sustainability reports an empirical analysis. International Business & Economics Research Journal (IBER), 9(1).

79. DiMaggio, P., 1991. Constructing an organizational field as a professional project: U.S. art museums 1920-1940, in W. Powell & P. DiMaggio (eds), The

New Institutionalism in Organizational Analysis (pp.267-92). Chicago: University of Chicago Press.

80. Dowling, J., & Pfeffer, J., 1975. Organizational legitimacy: Social values and organizational behavior. Pacific sociological review, 18(1), 122-136. https://doi.org/10.2307/1388226.

81. El-Halaby, S., & Hussainey, K., 2015. The determinants of social accountability disclosure: Evidence from Islamic banks around the world. International Journal of Business, 20(3), 202-223.

82. Elkington, J., 1993. Coming clean: The rise and rise of the corporate environment report. Business Strategy and the Environment, 2(2), 42-44. https://doi.org/10.1002/bse.3280020204.

83. Fifka, M. 2012. The development and state of research on social and environmental reporting in global comparison. Journal für Betriebswirtschaft, 62(1), 45-84.

84. Fifka, M.S. 2013, Corporate responsibility reporting and its determinants in comparative perspective – a review of the empirical literature and a meta- analysis, Business Strategy and the Environment, Vol. 22 No. 1, pp. 1-35.

85. Finch, Nigel, 2005. The Motivations for Adopting Sustainability Disclosure August 2005. MGSM Working Paper No. 2005-17, Available at SSRN: https://ssrn.com/abstract=798724 or http://dx.doi.org/10.2139/ssrn.798 724.

86. Firth, M., 1980. Takeovers, shareholder returns, and the theory of the firm. The Quarterly Journal of Economics, 94(2), 235-260.

https://doi.org/10.2307/1884539.

87. Fligstein, N., 1985. The spread of the multidivisional form among large firms, 1919-1979. American Sociological Review, 50, 377-91.

https://doi.org/10.1016/S0742-3322(00)17003-2.

88. Fortanier, F., Kolk, A., & Pinkse, J. 2011. Harmonization in CSR reporting. Management International Review, 51(5), 665.

89. Freeman, R.E., 1984. Strategic Management: a stakeholder perspective.

Prentice-Hall. New Jersey.

90. Freeman, R.E., 2010. Stakeholder Theory. The State of the Art. Cambridge University Press: Cambridge.

91. Frias‐Aceituno, J. V., Rodríguez‐Ariza, L., & Garcia‐Sánchez, I. M. 2014. Explanatory factors of integrated sustainability and financial reporting. Business strategy and the environment, 23(1), 56-72.

92. Friend, A. M. Sraffian Ecosystem Valuation Method (SEVM): Ecoprices the missing denominator of the integrated System of Environmental and Economic Accounting,(SEEA).

93. Galletta, A. 2013. Mastering the semi-structured interview and beyond: From research design to analysis and publication (Vol. 18). NYU press.

94. 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.

95. García Sánchez IM, Prado Lorenzo JM, Gallego Álvarez I., 2008. The divulgation of information on corporate social responsibility viewed through the theory of political costs. In Corporate Social Responsibility, Timpere AR (ed.). Nova Science Publishers, Inc. Hauppauge NY: United States of America, 90–101.

96. García Sánchez IM, Rodríguez Domínguez L, Gallego Álvarez I., 2011. Corporate governance and strategic information on the internet. Accounting, Auditing and Accountability Journal 24(4): 471–501.

https://doi.org/10.1108/09513571111133063.

97. Garnåsjordet PA, Aslaksen J, Giampietro M, Funtowicz S, Ericson T., 2012. Sustainable development indicators: from statistics to policy. Environmental Policy and Governance. https://doi.org/10.1002/eet.1597.

98. Giner B., 1995. La Divulgación de Onformación Financiera: una Investigación Empírica. Instituto de Contabilidad y Auditoría de Cuentas: Madrid.

99. Giner B., 1997. The influence of company characteristics and accounting regulation on information disclosed by Spanish firms. The European Accounting Review 6(1): 45–68. https://doi.org/10.1080/096381897336863.

100. Giner B, Arce M, Cervera N, Ruíz A., 2003. Incentivos para la divulgación voluntaria de información: evidencia empírica sobre la información segmentada. Revista Europea de Dirección y Economía de la Empresa 12(4): 69–86.

101. Global Reporting Initiative (GRI), 2013. Sustainability Reporting Guidelines. Available at: https://www.globalreporting.org/resourcelibrary/GRIG4-Part1- Reporting-Principles-and-Standard- Disclosures.pdf.

102. Global Reporting Initiative (GRI), 2014. Available at http://database.globalreporting.org/benchmark.

103. Goddard, J., Molyneux, P., & Wilson, J. O., 2004. Dynamics of growth and profitability in banking. Journal of money, credit and banking, 1069-1090.

104. Gray, R., Kouhy, R., & Lavers, S. 1995. Corporate social and environmental reporting. Accounting, Auditing & Accountability Journal.

105. Gray, R., & Bebbington, J. ,2000. Environmental accounting, managerialism and sustainability: Is the planet safe in the hands of business and accounting? Advances in Environmental Accounting & Management, 1. Management, 1, 1- 44. https://doi.org/10.1016/S1479-3598(00)01004-9.

106. Gray, R., 2010. Is accounting for sustainability actually accounting for sustainability… and how would we know? An exploration of narratives of organisations and the planet. Accounting, organizations and society, 35(1), 47- 62. https://doi.org/10.1016/j.aos.2009.04.006.

107. Global Reporting Initiative, 2008, Reaching Out to Developing Countries, Mid-term Review, GRI, Amsterdam.

108. Global Reporting Initiative, 2015, Informing Decisions, Driving Change: The Role of Data in a Sustainable Future, GRI, Amsterdam.

109. Global Reporting Initiative, 2016, GRI’s Contribution to Sustainable Development, GRI, Amsterdam.

110. Global Reporting Initiative, 2017, Can Corporate Reporting Help End Poverty?, GRI, Amsterdam.

111. Grey, C., 1994. Debating Foucault: a critical reply to Neimark. Critical Perspectives on Accounting, 5(1), 5-24.

https://doi.org/10.1006/cpac.1994.1002.

112. Grinblatt, M. and Hwang, C. 1989, June. Signaling and the Pricing of New Issues. Journal of Finance, 44 (2), 393-420. https://doi.org/10.1111/j.1540- 6261.1989.tb05063.x.

113. Gul FA, Leung S., 2004. Board leadership, outside directors’ expertise and voluntary corporate disclosures. Journal of Accounting and Public Policy 23: 351–379. https://doi.org/10.1016/j.jaccpubpol.2004.07.001

114. Guo R, Lev B, Zhou N., 2004. Competitive costs of disclosure by biotech IPOs. Journal of Accounting Research 42(2): 319–355.

https://doi.org/10.1111/j.1475-679X.2004.00140.x

115. Guthrie, J., & Parker, L. D., 1989. Corporate social reporting: a rebuttal of legitimacy theory. Accounting and business research, 19(76), 343-352.

https://doi.org/10.1080/00014788.1989.9728863.

116. Hackston D, Milne MJ. ,1996. Some determinants of social and environmental disclosures in New Zealand companies. Accounting, Auditing and Accountability Journal 9(1): 77–108.

https://doi.org/10.1108/09513579610109987.

117. Haenlein, M., & Kaplan, A. M. 2004. A beginner's guide to partial least squares analysis. Understanding statistics, 3(4), 283-297.

https://doi.org/10.1207/s15328031us0304_4.

118. Hague, P. ,1993. Questionnaire design. Kogan Page.

119. 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.

120. Hair, J. F., 2005. Anderson, RE/Tatham, RL/Black, WC 1998: Multivariate data analysis. New Jersey: Prince Hall.

Xem tất cả 255 trang.

Ngày đăng: 07/06/2022