Zobrazeno 1 - 10
of 33
pro vyhledávání: '"Chris J. van Staden"'
Publikováno v:
Journal of Business Ethics. 180:455-479
The purpose of this article is to problematise a particular social transparency and disclosure regulation in the UK, that transcend national boundaries in order to control (modern) slavery in supply chains operating in the developing world. Drawing o
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::d82d791e4a9946bf66786ec8dfb1f011
https://doi.org/10.1007/s10551-021-04878-1
https://doi.org/10.1007/s10551-021-04878-1
Publikováno v:
Accounting, Auditing & Accountability Journal. 33:77-105
Purpose The purpose of this paper is to investigate: how dimensions of tone vary across different forms of corporate accountability narrative; the impact of tone on readability; and the determinants of tone, including consideration of its use in impr
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::892fcab63f96dd74b839bdecaf17a926
https://doi.org/10.1108/aaaj-10-2016-2745
https://doi.org/10.1108/aaaj-10-2016-2745
Publikováno v:
The British Accounting Review. 54:101018
Civil liberties enable the media, social movements, and other stakeholders to expect companies to be more transparent and forthcoming with relevant social and environmental information. Drawing on social movement theory in general, and the notion of
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::5a883304d5e19ead5e79ed6dae4dc668
https://doi.org/10.1016/j.bar.2021.101018
https://doi.org/10.1016/j.bar.2021.101018
Publikováno v:
Journal of Cleaner Production. 198:820-832
We investigate the effects of national culture and corporate governance on corporate social responsibility reporting and the extent to which corporate governance has a moderating effect on the cultural influences on corporate social responsibility re
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::90dd2679b72073e1d42119fde8c659d1
https://doi.org/10.1016/j.jclepro.2018.07.057
https://doi.org/10.1016/j.jclepro.2018.07.057
Publikováno v:
Accounting, Organizations and Society. 65:1-19
Acknowledgements We thank discussants and attendees at the Accounting and Finance Association of Australia and New Zealand (2016) conference, the Asia Pacific Interdisciplinary Research in Accounting (2016) conference and the Centre for Social and En
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::d0bf0103db280e1612df63d2f9c4b044
https://doi.org/10.1016/j.aos.2017.11.002
https://doi.org/10.1016/j.aos.2017.11.002
Publikováno v:
Journal of Business Ethics. 152:763-781
Distributional fairness of corporate distributions is an important social issue linked to accounting for equality. Value added and the information contained in the value added statement can conceptually be regarded as a reflection of how the company
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::a95277398dd87a34b313a1aff567a205
https://doi.org/10.1007/s10551-016-3338-9
https://doi.org/10.1007/s10551-016-3338-9
Autor:
Chris J. van Staden, Stevie Dobbs
Publikováno v:
Sustainability Accounting, Management and Policy Journal. 7:449-472
Purpose This paper aims to investigate corporate motivations for voluntarily reporting social and environmental information in New Zealand. The approach used in this study also gives the opportunity to gain insights into the internal systems and view
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::37103a8342c5e1b7b541f87a1d53509f
https://doi.org/10.1108/sampj-08-2015-0070
https://doi.org/10.1108/sampj-08-2015-0070
Publikováno v:
Accounting and Business Research. 46:665-701
The electricity generation industry has been under close regulatory and public scrutiny for decades for the significant impacts its activities have on the environment. The industry is responsible for a large proportion of greenhouse gas (GHG) emissio
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ce6e896bf5b4994e53d6d9dee8624ce4
https://doi.org/10.1080/00014788.2015.1135781
https://doi.org/10.1080/00014788.2015.1135781
Publikováno v:
Journal of Cleaner Production. 102:44-57
This paper identifies three conceptually distinct, but interrelated concepts regarding corporate environmental behaviour from the literature – environmental legitimacy, environmental accountability, and environmental proactivity – and shows how t
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::485f3d4404dd826293bbb62939ea68de
https://doi.org/10.1016/j.jclepro.2015.05.022
https://doi.org/10.1016/j.jclepro.2015.05.022
Autor:
Glenn Richards, Chris J. van Staden
Publikováno v:
Pacific Accounting Review. 27:282-303
Purpose – This paper aims to compare the readability of narrative annual report disclosure pre- and post-International Financial Reporting Standards (IFRS) adoption using a computational linguistics programme to determine if annual report disclosur
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::5ef337d325af66d913552e0e182a487a
https://doi.org/10.1108/par-08-2013-0086
https://doi.org/10.1108/par-08-2013-0086