Article Metrics

Article abstract view : 731 times
PDF full text: 0 times

Non-Financial Reporting Research in Developed and Developing Countries

Muzammal Ahmad Khan, Jayakumar Chinnasamy


Non-financial reporting is a disclosure of a company's social, environmental, and human rights information. It is also known as environmental, social, and governance information. This study attempts to assess the main content and future research suggestions reported in previous non-financial reporting studies and aims to offer recommendations for future research. Nine major databases over a decade (2005-2016) were explored using specific keywords, and 183 articles were identified to be exclusively dealt with non-financial reporting in both developed and developing nations. The finding indicates that there is a variation in the content focusing on non-financial reporting research in both developed and developing countries. Several selected articles have recommended that further research be focused on in-depth qualitative inquiries in the field to better support the practice of non-financial reporting.


Non-financial Reporting; Review of Literature; Disclosure; Corporate Social Responsibility; Future Research

Full Text:



Adams, C. A., & Frost, G. R. (2008). Integrating sustainability reporting into management practices. Accounting Forum, 32(4), 288–302.

Adnan, S. M., van Staden, C., & Hay, D. (2010). Do Culture and Governance Structure Influence Csr Reporting Quality: Evidence From China, India, Malaysia and the United Kingdom. Sixth Asia Pacific Interdisciplinary Research in Accounting Conference, University of Auckland. 1–27.

Ahmad, N. N. N., & Mohamad, N. A. (2013). Environmental Disclosures by the Malaysian Construction Sector: Exploring Extent and Quality. Corporate Social Responsibility and Environmental Management, 21(4), 240–252.

Aiezza, M. C. (2015). “We may face the risks” ... “risks that could adversely affect our face”: A corpus-assisted discourse analysis of modality markers in CSR reports. Studies in Communication Sciences, 15(1), 68–76.

Al-Tuwaijri, S. A., Christensen, T. E., & Hughes, K. . (2004). The relations among environmental disclosure, environmental performance, and economic performance: a simultaneous equations approach. Accounting, Organizations and Society, 29(5–6), 447–471.

Ali, W., Frynas, J. G., & Mahmood, Z. (2017). Determinants of Corporate Social Responsibility (CSR) Disclosure in Developed and Developing Countries: A Literature Review. Corporate Social Responsibility and Environmental Management, 24(4), 273–294.

Amran, A., Lee, S. P., & Devi, S. S. (2014). The influence of governance structure and strategic corporate social responsibility toward sustainability reporting quality. Business Strategy and the Environment, 23(4), 217–235.

Andrikopoulos, A., & Kriklani, N. (2013). Environmental Disclosure and Financial Characteristics of the Firm: The Case of Denmark. Corporate Social Responsibility and Environmental Management, 20(1), 55–64.

Andrikopoulos, A., Samitas, A., & Bekiaris, M. (2014). Corporate social responsibility reporting in financial institutions: Evidence from Euronext. Research in International Business and Finance, 32, 27–35.

Arena, C., Bozzolan, S., & Michelon, G. (2015). Environmental Reporting: Transparency to Stakeholders or Stakeholder Manipulation? An Analysis of Disclosure Tone and the Role of the Board of Directors. Corporate Social Responsibility and Environmental Management, 22(6), 346–361.

Ashcroft, P. A. (2012). Extent of environmental disclosure of U.S. and Canadian firms by annual report location. Advances in Accounting, 28(2), 279–292.

Barakat, A., & Hussainey, K. (2013). Bank governance, regulation, supervision, and risk reporting: Evidence from operational risk disclosures in European banks. International Review of Financial Analysis, 30, 254–273.

Beattie, V. (2014). Accounting narratives and the narrative turn in accounting research: Issues, theory, methodology, methods and a research framework. The British Accounting Review, 46(2), 111–134.

Bebbington, J, Unerman, J., & O’Dwyer, B. (2014). Sustainability accounting and accountability (2nd ed.). Routledge.

Bebbington, Jan, Larrinaga, C., & Moneva, J. M. (2008). Corporate social reporting and reputation risk management. Accounting, Auditing & Accountability Journal, 21(3), 337–361.

Beddewela, E., & Herzig, C. (2013). Corporate social reporting by MNCs’ subsidiaries in Sri Lanka. Accounting Forum, 37(2), 135–149.

Belal, A., & Owen, D. L. (2015). The rise and fall of stand-alone social reporting in a multinational subsidiary in Bangladesh: A case study. Accounting, Auditing and Accountability Journal, 28(7), 1160–1192.

Belal, A. R., & Cooper, S. (2011). The absence of corporate social responsibility reporting in Bangladesh. Critical Perspectives on Accounting, 22(7), 654–667.

Belal, A. R., Cooper, S. M., & Khan, N. A. (2015). Corporate environmental responsibility and accountability: What chance in vulnerable Bangladesh? Critical Perspectives on Accounting, 33, 44–58.

Bouten, L., Everaert, P., Van Liedekerke, L., De Moor, L., & Christiaens, J. (2011). Corporate social responsibility reporting: A comprehensive picture? Accounting Forum, 35(3), 187–204.

Bowrin, A. R. (2015). Comprehensiveness of internet reporting by Caribbean companies. Journal of Accounting in Emerging Economies, 5(1), 2–34.

Brammer, S., & Pavelin, S. (2006). Voluntary environmental disclosures by large UK companies. Journal of Business Finance and Accounting, 33(7–8), 1168–1188.

Branco, M. C., Delgado, C., Gomes, S. F., & Eugénio, T. C. P. (2014). Factors influencing the assurance of sustainability reports in the context of the economic crisis in Portugal. Managerial Auditing Journal, 29(3), 237–252.

Branco, M. C., & Rodrigues, L. L. (2008). Social responsibility disclosure: A study of proxies for the public visibility of Portuguese banks. The British Accounting Review, 40(2), 161–181.

Byrd, S. (2012). Hi fans! Tell us your story!: Incorporating a stewardship-based social media strategy to maintain brand reputation during a crisis. Corporate Communications: An International Journal, 17(3), 241–254.

Campbell, D., & Abdul Rahman, M. R. (2010). A longitudinal examination of intellectual capital reporting in Marks & Spencer annual reports, 1978–2008. The British Accounting Review, 42(1), 56–70.

Campbell, J. L. (2007). Why would corporations behave in socially responsible ways? An institutional theory of corporate social responsibility. Academy of Management Review, 32(3), 946–967.

Casadei, A., & Amadei, F. (2010). The competitive influence of corporate social responsibility and corporate social disclosure in Italian small and medium sized companies: Focus on disclosure and competitive drivers. Social and Environmental Accountability Journal, 30(1), 13–25.

Cho, C. H., Guidry, R. P., Hageman, A. M., & Patten, D. M. (2012). Do actions speak louder than words? An empirical investigation of corporate environmental reputation. Accounting, Organizations and Society, 37(1), 14–25.

Chvatalová, Z., Kocmanová, A., & Dočekalová, M. (2011). Corporate Sustainability Reporting and Measuring Corporate Performance. In Environmental Software Systems. Frameworks of eEnvironment. Springer.

Clarkson, P. M., Overell, M. B., & Chapple, L. (2011). Environmental Reporting and its Relation to Corporate Environmental Performance. Abacus, 47(1), 27–60.

Comyns, B., Figge, F., Hahn, T., & Barkemeyer, R. (2013). Sustainability reporting: The role of “Search”, “Experience” and “Credence” information. Accounting Forum, 37(3), 231–243.

Cooper, S. M., & Owen, D. L. (2007). Corporate social reporting and stakeholder accountability: The missing link. Accounting, Organizations and Society, 32(7–8), 649–667.

Cormier, D., Ledoux, M.-J., & Magnan, M. (2009). The use of Web sites as a disclosure platform for corporate performance. International Journal of Accounting Information Systems, 10(1), 1–24.

Cormier, D., Magnan, M., & Van Velthoven, B. (2005). Environmental disclosure quality in large German companies: Economic incentives, public pressures or institutional conditions? European Accounting Review, 14(1), 3–39.

Cronin, C. (2011). Doing your literature review: traditional and systematic techniques. Evaluation & Research in Education, 24(3), 219–221.

Cuadrado-Ballesteros, B., Frías-Aceituno, J., & Martínez-Ferrero, J. (2013). The role of media pressure on the disclosure of sustainability information by local governments. Online Information Review, 38(1), 114–135.

De Bakker, F. G. A., Groenewegen, P., & Den Hond, F. (2005). A bibliometric analysis of 30 years of research and theory on corporate social responsibility and corporate social performance. Business and Society, 44(3), 283–317.

De Beelde, I., & Tuybens, S. (2015). Enhancing the credibility of reporting on corporate social responsibility in Europe. Business Strategy and the Environment, 24(3), 190–216.

DeTienne, K. B., & Lewis, L. W. (2005). The Pragmatic and Ethical Barriers to Corporate Social Responsibility Disclosure: The Nike Case. Journal of Business Ethics, 60(4), 359–376.

Dickinson, S. J., Gill, D. L., Purushothaman, M., & Scharl, A. (2008). A Web Analysis of Sustainability Reporting: An Oil and Gas Perspective. Journal of Website Promotion, 3(3–4), 161–182.

Dienes, D., Sassen, R., & Fischer, J. (2016). What are the drivers of sustainability reporting? A systematic review. Sustainability Accounting, Management and Policy Journal, 7(2), 154–189.

Dissanayake, D., Tilt, C., & Qian, W. (2019). Factors influencing sustainability reporting by Sri Lankan companies. Pacific Accounting Review, 31(1), 84–109.

Doh, J. P., Littell, B., & Quigley, N. R. (2015). CSR and sustainability in emerging markets: Societal, institutional, and organizational influences. Organizational Dynamics, 44(2), 112–120.

Dong, S., Burritt, R., & Qian, W. (2014). Salient stakeholders in corporate social responsibility reporting by Chinese mining and minerals companies. Journal of Cleaner Production, 84(1), 59–69.

Dragomir, V. D. (2010). Environmentally sensitive disclosures and financial performance in a European setting. Journal of Accounting & Organizational Change, 6(3), 359–388.

Drobetz, W., Merikas, A., Merika, A., & Tsionas, M. G. (2014). Corporate social responsibility disclosure: The case of international shipping. Transportation Research Part E: Logistics and Transportation Review, 71, 18–44.

Dumay, J., Guthrie, J., & Farneti, F. (2010). Gri Sustainability Reporting Guidelines For Public And Third Sector Organizations. Public Management Review, 12(4), 531–548.

Egri, C. P., & Ralston, D. a. (2008). Corporate responsibility: A review of international management research from 1998 to 2007. Journal of International Management, 14(4), 319–339.

Elijido-Ten, E. (2011). Media coverage and voluntary environmental disclosures: A developing country exploratory experiment. Accounting Forum, 35(3), 139–157.

Evangelinos, K. I., & Skouloudis, A. (2014). European perspectives on corporate non-financial disclosure: Evidence from the Southeast. International Journal of Disclosure and Governance, 11(1), 33–53.

Fatma, M., & Rahman, Z. (2015). Consumer perspective on CSR literature review and future research agenda. Management Research Review, 38(2), 195–216.

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, 22(1), 1–35.

Floreddu, P. B., Cabiddu, F., & Evaristo, R. (2014). Inside your social media ring: How to optimize online corporate reputation. Business Horizons, 57, 737–745.

Font, X., Walmsley, A., Cogotti, S., McCombes, L., & Häusler, N. (2012). Corporate social responsibility: The disclosure–performance gap. Tourism Management, 33(6), 1544–1553.

Frost, G. R. (2007). The Introduction of Mandatory Environmental Reporting Guidelines: Australian Evidence. Abacus, 43(2), 190–216.

García-Meca, E., & Pucheta-Martínez, M. C. (2018). How Institutional Investors on Boards Impact on Stakeholder Engagement and Corporate Social Responsibility Reporting. Corporate Social Responsibility and Environmental Management, 25(3), 237–249.

Golob, U., & Bartlett, J. L. (2007). Communicating about corporate social responsibility: A comparative study of CSR reporting in Australia and Slovenia. Public Relations Review, 33(1), 1–9.

Gray, R., Adams, C. A., & Owen, D. (2014). Accountability, social responsibility, and sustainability : accounting for society and the environment. Pearson Education Limited.

Gray, R. H., Owen, D., & Adams, C. (1996). Accounting and accountability: Changes and challenges in corporate social and environmental reporting. Prentice Hall.

Gray, R., Kouhy, R., & Lavers, S. (1995). Corporate social and environmental reporting: a review of the literature and a longitudinal study of UK disclosure. Accounting, Auditing & Accountability Journal, 8(2), 47–77.

Gray, R., & Milne, M. J. (2015). It’s not what you do, it’s the way that you do it? Of method and madness. Critical Perspectives on Accounting, 32, 51–66.

Green, T., & Peloza, J. (2015). How did the Recession Change the Communication of Corporate Social Responsibility Activities? Long Range Planning, 48, 108–122.

Grougiou, V., Dedoulis, E., & Leventis, S. (2016). Corporate Social Responsibility Reporting and Organizational Stigma: The Case of “Sin” Industries. Journal of Business Research, 69(2), 905–914.

Guidry, R. P., & Patten, D. M. (2012). Voluntary disclosure theory and financial control variables: An assessment of recent environmental disclosure research. Accounting Forum, 36(2), 81–90.

Guthrie, J., Cuganesan, S., & Ward, L. (2008). Industry specific social and environmental reporting: The Australian Food and Beverage Industry. Accounting Forum, 32(1), 1–15.

Guthrie, J., & Farneti, F. (2008). GRI sustainability reporting by australian public sector organizations. Public Money and Management, 28(6), 361–366.

Ha, P., Wolniak, R., Ha, P., & Wolniak, R. (2016). Assessing the quality of corporate social responsibility reports: the case of reporting practices in selected European Union member states. Quality & Quantity, 50, 399–420.

Habek, P. (2014). Evaluation of sustainability reporting practices in Poland. Quality and Quantity, 48(3), 1739–1752.

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.

Hassan, A., & Ibrahim, E. (2012). Corporate Environmental Information Disclosure: Factors Influencing Companies’ Success in Attaining Environmental Awards. Corporate Social Responsibility and Environmental Management, 19(1), 32–46.

Hasseldine, J., Salama, A. I., & Toms, J. S. (2005). Quantity versus quality: the impact of environmental disclosures on the reputations of UK Plcs. The British Accounting Review, 37(2), 231–248.

Hoang, T. C., Abeysekera, I., & Ma, S. (2016). Board Diversity and Corporate Social Disclosure: Evidence from Vietnam. Journal of Business Ethics, 1–20.

Hogan, J., & Lodhia, S. (2011). Sustainability reporting and reputation risk management: an Australian case study. International Journal of Accounting and Information Management, 19(3), 267–287.

Holtbrügge, D., & Dögl, C. (2012). How international is corporate environmental responsibility? A literature review. Journal of International Management, 18(2), 180–195.

Htay, S. N. N., Rashid, H. M. A., Adnan, M. A., & Meera, A. K. M. (2012). Impact of corporate governance on social and environmental information disclosure of Malaysian listed banks: Panel data analysis. Asian Journal of Finance & Accounting, 4(1), 1-24.

Huang, X. B., & Watson, L. (2015). Corporate social responsibility research in accounting. Journal of Accounting Literature, 34, 1–16.

Iatridis, G. E. (2013). Environmental disclosure quality: Evidence on environmental performance, corporate governance and value relevance. Emerging Markets Review, 14, 55–75.

Idowu, S. O., & Towler, B. a. (2004). A comparative study of the contents of corporate social responsibility reports of UK companies. Management of Environmental Quality: An International Journal, 15(4), 420–437.

Isenmann, R., & Gomez, M. (2009). Advanced corporate sustainability reporting–XBRL taxonomy for sustainability reports based on the G3-guidelines of the Global Reporting Initiative. In Towards e-Environment. European conference of the Czech Presidency of the Council of the EU, Prague.

Islam, M., & Dellaportas, S. (2011). Perceptions of corporate social and environmental accounting and reporting practices from accountants in Bangladesh. Social Responsibility Journal, 7(4), 649–664.

Jamali, D., & Mirshak, R. (2007). Corporate social responsibility (CSR): theory and practice in a developing country context. Journal of Business Ethics, 72(3), 243–262.

Jeffrey, C., & Perkins, J. D. (2013). Social Norms and Disclosure Policy: Implications from a Comparison of Financial and Corporate Social Responsibility Reporting. Social and Environmental Accountability Journal, 33(1), 5–19.

Jinfeng, Z., & Huifeng, X. (2009). Empirical Research on Factors Influencing Level of Environmental Protection Information Disclosure in Annual Reports by Listed Companies. Chinese Journal of Population Resources and Environment, 7(1), 15–22.

Jizi, M. I., Salama, A., Dixon, R., & Stratling, R. (2014). Corporate Governance and Corporate Social Responsibility Disclosure: Evidence from the US Banking Sector. Journal of Business Ethics, 125(4), 601–615.

Joseph, C., & Taplin, R. (2012). International initiatives influence on local government sustainability web-disclosures. Social Responsibility Journal, 8(4), 589–602.

Junior, R. M., Best, P. J., & Cotter, J. (2013). Sustainability Reporting and Assurance: A Historical Analysis on a World-Wide Phenomenon. Journal of Business Ethics, 120(1), 1–11.

Kansal, M., Joshi, M., Babu, S., & Sharma, S. (2016). Reporting of Corporate Social Responsibility in Central Public Sector Enterprises: A Study of Post Mandatory Regime in India. Journal of Business Ethics, 1–19.

Khan, H. U. Z., & Khan, M. H.-U.-Z. M. (2010). The effect of corporate governance elements on corporate social responsibility (CSR) reporting: empirical evidence from private commercial banks of Bangladesh. International Journal of Law and Management, 52(2), 82–109.

Khan, M., Hassan, A., Tarbert, H., & Harrison, C. (2020). CSR reporting: A review of research and agenda for future research. Management Research Review.

Khlif, H., & Chalmers, K. (2015). A review of meta-analytic research in accounting. Journal of Accounting Literature, 35, 1–27.

Kilian, T., & Hennigs, N. (2013). Corporate social responsibility and environmental reporting in controversial industries. European Business Review, 26(1), 79–101.

Kiliç, M., Kuzey, C., & Uyar, A. (2015). The impact of ownership and board structure on corporate social responsibility (CSR) reporting in the Turkish banking industry. Corporate Governance, 15(3), 357–374.

Kirat, M. (2015). Corporate social responsibility in the oil and gas industry in Qatar perceptions and practices. Public Relations Review, 41(4), 438–446.

Kitchenham, B. (2004). Procedures for Performing Systematic Reviews.

Kitchenham, B., Pearl Brereton, O., Budgen, D., Turner, M., Bailey, J., & Linkman, S. (2009). Systematic literature reviews in software engineering - A systematic literature review. Information and Software Technology, 51(1), 7–15.

Kuo, T. C., Kremer, G. E. O., Phuong, N. T., & Hsu, C. W. (2016). Motivations and barriers for corporate social responsibility reporting: Evidence from the airline industry. Journal of Air Transport Management, 57, 184–195.

Lauwo, S. G., Otusanya, O. J., & Bakre, O. (2016). Corporate social responsibility reporting in the mining sector of Tanzania. Journal Accountability Journal Accountability Journal Iss Downloaded by University of the West of Scotland AtPT) Accounting, Auditing & Accountability Journal, 29(17), 1038–1074.

Lee, K. H., Herold, D. M., & Yu, A. L. (2016). Small and Medium Enterprises and Corporate Social Responsibility Practice: A Swedish Perspective. Corporate Social Responsibility and Environmental Management, 23(2), 88–99.

Lee, T. M., & Hutchison, P. D. (2005). The Decision to Disclose Environmental Information: A Research Review and Agenda. Advances in Accounting, 21, 83–111.

Linthicum, C., Reitenga, A. L., & Sanchez, J. M. (2010). Social responsibility and corporate reputation: The case of the Arthur Andersen Enron audit failure. Journal of Accounting and Public Policy, 29(2), 160–176.

Llena, F., Moneva, J. M., & Hernandez, B. (2007). Environmental Disclosures and Compulsory Accounting Standards : the Case of Spanish Annual Reports. 63(January 2006), 50–63.

Lockett, A., Lockett, A., Moon, J., Moon, J., Visser, W., & Visser, W. (2006). Corporate Social Responsibility in Management Research: Focus, Nature, Salience and Sources of In uence*. Journal of Management Studies, 43(1), 115-136.

Lund-Thomsen, P., Lindgreen, A., & Vanhamme, J. (2016). Industrial Clusters and Corporate Social Responsibility in Developing Countries: What We Know, What We do not Know, and What We Need to Know. Journal of Business Ethics, 133(1), 9–24.

Lys, T., Naughton, J. P., & Wang, C. (2015). Signaling through corporate accountability reporting. Journal of Accounting and Economics, 60(1), 56–72.

Ma, Y. J., Lee, H. H., & Goerlitz, K. (2016). Transparency of Global Apparel Supply Chains: Quantitative Analysis of Corporate Disclosures. Corporate Social Responsibility and Environmental Management, 23(5), 308–318.

Majeed, S., Aziz, T., & Saleem, S. (2015). The Effect of Corporate Governance Elements on Corporate Social Responsibility (CSR) Disclosure: An Empirical Evidence from Listed Companies at KSE Pakistan. International Journal of Financial Studies, 3(4), 530–556.

Mangion, D. (2011). GRI Sustainability Reporting Guidelines for Public and Third Sector Organizations. Social and Environmental Accountability Journal, 31(2), 176–177.

Matten, D., & Moon, J. (2008). “Implicit” and “Explicit” CSR: Aconceptual Framework for Understanding CSR in Europe. Academy of Management Review, 33(2), 404–424.

Menassa, E. (2010). Corporate social responsibility: An exploratory study of the quality and extent of social disclosures by Lebanese commercial banks. Journal of Applied Accounting Research, 11(1), 4–23.

Michelon, G., Pilonato, S., & Ricceri, F. (2015). CSR reporting practices and the quality of disclosure: An empirical analysis. Critical Perspectives on Accounting, 33, 59–78.

Mio, C., Venturelli, A., & Leopizzi, R. (2015). Management by objectives and corporate social responsibility disclosure. Accounting, Auditing & Accountability Journal Accounting, Auditing & Accountability Journal Accountability Journal, 28(2), 325–364.

Mohammadi, E., & Thelwall, M. (2014). Mendeley Readership Altmetrics for the Social Sciences and Humanities: Research Evaluation and Knowledge Flows. Journal of the Association for Information Science and Technology, 65(8), 1627–1638.

Momin, M. A., & Parker, L. D. (2013). Motivations for corporate social responsibility reporting by MNC subsidiaries in an emerging country: The case of Bangladesh. British Accounting Review, 45(3), 215–228.

Nazir, M. (2010). Corporate Social Disclosure in Pakistan: A Case Study of Fertilizers Industry. Journal of Commerce, 2(1), 1–11.

Ngai, E. W. T. (2005). Customer relationship management research (1992‐2002). Marketing Intelligence & Planning, 23(6), 582–605.

Niskala, M., & Pretes, M. (1995). Environmental reporting in Finland: A note on the use of annual reports. Accounting, Organizations and Society, 20(6), 457–466.

Nobanee, H., & Ellili, N. (2015). Corporate sustainability disclosure in annual reports: Evidence from UAE banks: Islamic versus conventional. Renewable and Sustainable Energy Reviews, 55, 1336–1341.

Nurunnabi, M. (2015). The impact of cultural factors on the implementation of global accounting standards (IFRS) in a developing country. International Journal of Cardiology, 31, 136–149.

Nyahunzvi, D. K. (2013). CSR reporting among Zimbabwe’s hotel groups: a content analysis. International Journal of Contemporary Hospitality Management, 25(4), 595–613.

O’Connor, a., & Gronewold, K. L. (2012). Black Gold, Green Earth: An Analysis of the Petroleum Industry’s CSR Environmental Sustainability Discourse. Management Communication Quarterly, 27(2), 210–236.

O’Dwyer, B., Owen, D., Unerman, J., O’Dwyer, B., Owen, D., & Unerman, J. (2011). Seeking legitimacy for new assurance forms: The case of assurance on sustainability reporting. Accounting, Organizations and Society, 36(1), 31–52.

Omair Alotaibi, K., & Hussainey, K. (2016). Determinants of CSR disclosure quantity and quality: Evidence from non-financial listed firms in Saudi Arabia. International Journal of Disclosure and Governance, 13(4), 364–393.

Othman, S., Darus, F., & Arshad, R. (2011). The influence of coercive isomorphism on corporate social responsibility reporting and reputation. Social Responsibility Journal, 7(1), 119–135.

Owen, D. (2014). The Evolution of Social Reporting: The ‘Early Days.’ Social and Environmental Accountability Journal, 34(2), 75–80.

Pérez, A. (2015). Corporate reputation and CSR reporting to stakeholders. Corporate Communications: An International Journal, 20(1), 11–29.

Pérez, A., López, C., & Del Mar García-De Los Salmones, M. (2017). An empirical exploration of the link between reporting to stakeholders and corporate social responsibility reputation in the Spanish context. Journal, 30(3), 668–698.

Perrini, F., & Tencati, A. (2006). Sustainability and Stakeholder Management: the Need for New Corporate Performance Evaluation and Reporting Systems. Business Strategy & the Environment, 15, 296–308.

Pinilla-Urzola, A. (2011). Assurance in corporate sustainability reporting in the United Kingdom: stakeholder and corporate perspectives.

Plöckinger, M., Aschauer, E., Hiebl, M. R. W., & Rohatschek, R. (2016). The influence of individual executives on corporate financial reporting: A review and outlook from the perspective of upper echelons theory. Journal of Accounting Literature, 37, 55–75.

Qi, Y., Taplin, R., & Brown, a. M. (2012). Natural Environment Disclosures in the Annual Reports of Chinese Listed Entities. Journal of Asian and African Studies, 47(6), 587–604.

Qiu, Y., Shaukat, A., & Tharyan, R. (2016). Environmental and social disclosures: Link with corporate financial performance. British Accounting Review, 48(1), 102–116.

Rasche, A. (2009). Toward a model to compare and analyze accountability standards - The case of the un global compact. Corporate Social Responsibility and Environmental Management, 16(4), 192–205.

Rimmel, G., & Jonäll, K. (2013). Biodiversity reporting in Sweden: corporate disclosure and preparers’ views. Accounting, Auditing & Accountability Journal, 26(5), 746–778.

Rupley, K. H., Brown, D., & Marshall, R. S. (2012). Governance, media and the quality of environmental disclosure. Journal of Accounting and Public Policy, 31(6), 610–640.

Sciulli, N. (2011). The views of managers from a local coastal council on sustainability reporting issues: An Australian-based case study. Qualitative Research in Accounting & Management, 8(2), 139–160.

Shariful, S. A., Binti Yusoff, R., & Binti Wan Mohamed, W. N. (2009). Environmental disclosure and financial performance: An empirical study of Malaysia, Thailand and Singapore. Social and Environmental Accountability Journal, 29(2), 46–58.

Simnett, R., Vanstraelen, A., & Chua, W. F. (2009). Assurance on Sustainability Reports: An International Comparison. The Accounting Review, 84(3), 937–967.

Sobhani, F. A., Amran, A., & Zainuddin, Y. (2012). Sustainability disclosure in annual reports and websites: a study of the banking industry in Bangladesh. Journal of Cleaner Production, 23(1), 75–85.

Stiller, Y., & Daub, C. H. (2007). Paving the way for sustainability communication: Evidence from a Swiss study. Business Strategy and the Environment, 16(7), 474–486.

Sweeney, L., & Coughlan, J. (2008). Do different industries report Corporate Social Responsibility differently? An investigation through the lens of stakeholder theory. Journal of Marketing Communications, 14(2), 113–124.

Thomas, A., & Marinangeli, B. (2016). Social reporting and voluntary disclosure in Italian Credit Cooperative Banks. International Journal of Disclosure and Governance, 13(2), 178–194.

Tilt, C. A. (1994). The Influence of External Pressure Groups on Corporate SocialnDisclosure: Some Empirical Evidence. Accounting, Auditing & Accountability Journal, 7(4), 47–72.

Toms, J. S. (2002). Firm Resources, Quality Signals and the Determinants of Corporate Environmental Reputation: Some Uk Evidence. The British Accounting Review, 34(3), 257–282.

Tranfield, D., Denyer, D., & Smart, P. (2003). Towards a Methodology for Developing Evidence-Informed Management Knowledge by Means of Systematic Review. British Journal of Management, 14(3), 207–222.

Tschopp, D., & Hamilton, T. (2012). The Potential Role for Corporate Social Responsibility Reporting in Trade Agreements. Social and Environmental Accountability Journal, 32(1), 27–38.

Tschopp, D., Wells, S., & Barney, D. (2012). The institutional promotion of corporate social responsibility reporting. Journal of Academic and Business Ethics, 5(1), 1–18.

Unerman, J. (2008). Strategic reputation risk management and corporate social responsibility reporting. Accounting, Auditing & Accountability Journal, 21(3), 362–364.

Vurro, C., & Perrini, F. (2011). Making the most of corporate social responsibility reporting: Disclosure structure and its impact on performance. Corporate Governance, 11(4), 459–474.

Young, S., & Marais, M. (2012). A Multi-level Perspective of CSR Reporting: The Implications of National Institutions and Industry Risk Characteristics. Corporate Governance (Oxford), 20(5), 432–450.

Copyright (c) 2022 Muzammal Ahmad Khan, Jayakumar Chinnasamy

International Research Journal of Business Studies has been covered by the following services:

Image result for university of Saskatchewan small logo