Bibliografia referente ao artigo «Relato de sustentabilidade das empresas - um isomorfismo coercitivo e normativo», da autoria de Fátima Araújo

Bibliografia

• Adhariani, D. & de Villiers, C. (2018). Integrated reporting: perspectives of corporate report preparers and other stakeholders. Sustainability Accounting, Management and Policy Journal.
• 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.
• Araújo, F. (2015). O (re)conhecimento e a divulgação de Intangíveis: o caso da Responsabilidade Social da Empresa. Tese de Doutoramento, Universidade de Santiago de Compostela, Espanha.
• Araújo, F. (2019). "Até quando orientações não vinculativas para a comunicação da informação não financeira?". Revista Contabilista da Ordem dos Contabilistas Certificados, 237, 63-66. 
• Aureli, S., Magnaghi, E., & Salvatori, F. (2018). The transposition of the non-financial reporting directive in the UK, France and Italy. Symphonya. Emerging Issues in Management, (1), 48-67.
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• Caputo, F., Pizzi, S., Ligorio, L., & Leopizzi, R. (2021). Enhancing environmental information transparency through corporate social responsibility reporting regulation. Business Strategy and the Environment, 30(8), 3470-3484.
• Carungu, J., Di Pietra, R., & Molinari, M. (2021). Mandatory vs voluntary exercise on non-financial reporting: does a normative/coercive isomorphism facilitate an increase in quality?. Meditari Accountancy Research, 29(3), 449-476.
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• COM - Comissão Europeia (2011). Communication from the commission to the european parliament, the council, the european economic and social committee and the committee of the regions. A renewed EU strategy 2011-14 for Corporate Social Responsibility/* COM/2011/0681 final */. [Data de consulta: 02-09-2022. Endereço: https://eurex.europa.eu/LexUriServ/LexUriServ.do?uri=COM:2011:0681:FIN:EN:PDF.].
• COM - Comissão Europeia (2020). “Revision of the non-financial reporting directive”. [Data da consulta: 075-11-2022. Endereço: https://ec.europa.eu/info/law/better-regulation/have-your-say/initiatives/12129-Revision-of-Non-Financial-Reporting-Directive].
• COM - Comissão Europeia (2021). Proposal for a DIRECTIVE OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL amending Directive 2013/34/EU, Directive 2004/109/EC, Directive 2006/43/EC and Regulation (EU) No 537/2014, as regards corporate sustainability reporting/* COM(2021) 189 final 2021/0104 (COD). [Data da consulta: 05-09-2022. Endereço: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A52021PC0189].
• COM – Comissão Europeia (2022). Diretiva (UE) 2022/2464 de 14 de dezembro de 2022, relato de sustentabilidade das empresas. [data de consulta: 27-02-2023. Endereço: https://eur-lex.europa.eu/legal-content/PT/TXT/?uri=CELEX%3A32022L2464&qid=1671528144153].
• COM – Comissão Europeia (2023). Corporate sustainability reporting. [data de consulta: 22-02-2023. Endereço: https://finance-ec-europa-eu.translate.goog/capital-markets-union-and-financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en?_x_tr_sl=en&_x_tr_tl=pt&_x_tr_hl=pt-PT&_x_tr_pto=sc].
• Davis, K. (1973). The case for and against business assumptions of social responsibilities, Academy of Management Journal, 16(2), 312-322.
• Di Tullio, P., Valentinetti, D., Nielsen, C. & Rea, M. A. (2019), “In search of legitimacy: a semiotic analysis of business model disclosure practices”, Meditari Accountancy Research, Emerald Group Publishing, 28(5), 863-887.
• Doni, F., Bianchi Martini, S., Corvino, A.  & Mazzoni, M. (2019), “Voluntary versus mandatory non-financial disclosure”, Meditari Accountancy Research, Emerald Group Publishing, 28(5), 781-802.
• Duanmu, J., Huang, Q., Li, Y., & McBrayer, GA (2021). Can hedge funds benefit from corporate social responsibility investment? Financial Review. 56, 251-278.
• Dumitru, M., Dyduch, J., Gușe, R. G., & Krasodomska, J. (2017). Corporate reporting practices in Poland and Romania–an ex-ante study to the new non-financial reporting European directive. Accounting in Europe, 14(3), 279-304.
• Efimova, O., Rozhnova, O., & Gorodetskaya, O. (2019). XBRL as a tool for integrating financial and non-financial reporting. In The 2018 International Conference on Digital Science, 135-147. 
• Erin, O. A., Bamigboye, O. A., & Oyewo, B. (2022). Sustainable development goals (SDG) reporting: an analysis of disclosure. Journal of Accounting in Emerging Economies, 12(5), 761-789.
• FaisaL, F., Situmorang, L. S., Achmad, T., & Prastiwi, A. (2020). The Role of Government Regulations in Enhancing Corporate Social Responsibility Disclosure and Firm Value. The Journal of Asian Finance, Economics and Business, 7(8), 509–518. 
• Faisal, F., Tower, G., & Rusmin, R. (2012). Legitimising Corporate Sustainability Reporting roughout the World. Australasian Accounting Business and Finance Journal, 6(2), 19-34.
• Fiandrino, S., di Trana, M. G., Tonelli, A., & Lucchese, A. (2021). The multi-faceted dimensions for the disclosure quality of non-financial information in revising directive 2014/95/EU. Journal of Applied Accounting Research.
• Garcia-Sanchez, I.-M., Cuadrado-Ballesteros, B., & Frias-Aceituno, J.-V. (2016). Impact of the Institutional Macro Context on the Voluntary Disclosure of CSR Information. Long Range Planning, 49(1), 15-35. 
• Giannarakis, G. (2013). Determinants of corporate social responsibility disclosures: the case of the US companies. International Journal of Information Systems and Change Management, 6(3), 205-221.
• Gómez, N. A., & García, S. M. (2020). Governance and type of industry as determinants of corporate social responsibility disclosures in Latin America. Latin American Business Review, 21(1), 1-35.
• Hodinková, M., & Sadovský, Z. (2016). The benefits of corporate social responsibility introduction in small and medium-sized enterprises: a systematic review of the literature. Business: Theory and Practice, 17(4), 345-352.
• Hummel, K., & Szekely, M. (2022). Disclosure on the sustainable development goals–evidence from Europe. Accounting in Europe, 19(1), 152-189.
• ISO - International Organization for Standardization (2010). INTERNATIONAL STANDARD ISO 26000: Guidance on social responsibility. [data de consulta: 05-08-2022. Endereço: https://documentation.lastradainternational.org/lsidocs/3078-ISO%2026000_2010.pdf
• Kansal, M., Joshi, M., & Batra, G. S. (2014). Determinants of corporate social responsibility disclosures: Evidence from India. Advances in Accounting, 30(1), 217-229.
• Knebel, S., & Seele, P. (2015). Quo vadis GRI? A (critical) assessment of GRI 3.1 A+ non-financial reports and implications for credibility and standardization. Corporate Communications: An International Journal, 20(2), 196-212.
• Kuzey, C., & Uyar, A. (2017). Determinants of sustainability reporting and its impact on firm value: Evidence from the emerging market of Turkey. Journal of Cleaner Production, 143, 27-39. 
• Lindeque, J., & Samuel, O. (2022). The societal case for small business social responsibility: A review of the evidence of societal impact types and their relevance to stakeholders. The Impact of Corporate Social Responsibility, 44-69.
• Maniora, J. (2017). Is integrated reporting really the superior mechanism for the integration of ethics into the core business model? An empirical analysis. Journal of business ethics, 140(4), 755-786.
• Naser, K., & Hassan, Y. (2013). Determinants of Corporate Social Responsibility Reporting: Evidence from an Emerging Economy. Journal of Contemporary Issues in Business Research, 2, 56-74.
• Nicolo, G., Zanellato, G., Manes-Rossi, F. & Tiron-Tudor, A. (2020), “Corporate reporting metamorphosis: empirical findings from state-owned enterprises”, Public Money and Management, Taylor & Francis, 1-10.
• Pesqueux, Y. & Vasconcelos, I. F. (2013). Teoria da ação comunicativa e responsabilidade social empresarial: Uma proposta de pesquisa. Cadernos EBAPE BR, 11(1), 30-40. 
• Pizzi, S., Del Baldo, M., Caputo, F., & Venturelli, A. (2022). Voluntary disclosure of Sustainable Development Goals in mandatory non‐financial reports: The moderating role of cultural dimension. Journal of International Financial Management & Accounting, 33(1), 83-106.
• Portugal, Ministério das Finanças (2017): Decreto-Lei n.º 89/2017, de 28 de julho. Divulgação de informações não financeiras e de informações sobre a diversidade por grandes empresas e grupos, transpondo a Diretiva 2014/95/UE. Diário da República n.º 145/2017, Série I de 2017-07-28, 4267-4271.
• Quick, R., & Inwinkl, P. (2020). Assurance on CSR reports: impact on the credibility perceptions of non-financial information by bank directors. Meditari Accountancy Research, 28(5), 833-862.
• Reimsbach, D., Hahn, R., & Gürtürk, A. (2018). Integrated reporting and assurance of sustainability information: An experimental study on professional investors’ information processing. European accounting review, 27(3), 559-581.
• Reverte, C. (2009). Determinants of corporate social responsibility disclosure ratings by Spanish listed firms. Journal of business ethics, 88(2), 351-366.
• Roberts, R. W. (1992). Determinants of corporate social responsibility disclosure: An application of stakeholder theory. Accounting, organizations and society, 17(6), 595-612.
• Rupley, K. H., Brown, D., & Marshall, S. (2017). Evolution of corporate reporting: From stand-alone corporate social responsibility reporting to integrated reporting. Research in accounting regulation, 29(2), 172-176.
• Shukla, A., & Shukla, N. (2022). Corporate Social Responsibility Measures: A Brief Review. Business Perspectives and Research, 10(1), 101–120.  
• Sierra‐García, L., Zorio‐Grima, A., & García‐Benau, M. A. (2015). Stakeholder engagement, corporate social responsibility and integrated reporting: An exploratory study. Corporate Social Responsibility and Environmental Management, 22(5), 286-304.
• Stipic, V. V. (2022). Corporate Integrated Reporting: An Overview of GRI Standards. Handbook of Research on Energy and Environmental Finance 4.0, 189-213.
• Venturelli, A., Fasan, M., & Pizzi, S. (2022). Guest editorial Rethinking non-financial reporting in Europe: challenges and opportunities in revising Directive 2014/95/EU. Journal of Applied Accounting Research.
• Venturelli, A. & Pizzi, S. (2020), “What drives the level of non-financial assurance in PIEs? Empirical evidence on the European firms listed on Forbes 2000”, in Del Baldo, M., Dillard, J., Baldarelli, M.-G. & Ciambotti, M. (Eds), Accounting, Accountability and Society, Springer International Publishing, 245-265.
• Wang, J., Song, L., & Yao, S. (2013). The determinants of corporate social responsibility disclosure: Evidence from China. Journal of Applied Business Research (JABR), 29(6), 1833-1848.