Uploaded by darshiniluka

reference list

advertisement
Abdullah, W., Husin, N. M., Salleh, S. M., Alrazi, B. (2018). Integrated reporting: A comparison
between Malaysian and Singapore public listed companies. IEBMC 2017 8th International
Economics
and
Business
Management
Conference,
97–107.
https://dx.doi.org/10.15405/epsbs.2018.07.02.11.
Adams, C. A., & Evans, R. (2004). Accountability, completeness, credibility and the audit
expectations gap. Journal of corporate citizenship, (14), 97-115.
Adams, C. A., Larrinaga‐González, C., Belal, A. R., & Owen, D. L. (2007). The views of corporate
managers on the current state of, and future prospects for, social reporting in Bangladesh.
Accounting,
Auditing
&
Accountability
Journal,
472-494.
https://doi.org/10.1108/09513570710748599.
Al-Shaer, H., & Zaman, M. (2019). CEO Compensation and Sustainability Reporting Assurance:
Evidence
from
the
UK.
Journal
of
Business
Ethics,
158(1),
233-252.
https://doi.org/10.1007/ s10551-017-3735-8
Bebbington, J., Unerman, J., & O'Dwyer, B. (2014). Introduction to sustainability accounting and
accountability. Sustainability Accounting and Accountability ( 2nd ed.). Routledge.
Beddewela, E., & Herzig, C. (2013). Corporate social reporting by MNCs’ subsidiaries in Sri
Lanka. Accounting Forum, (37), 135-149.
Beest, F. V., Braam, G., & Boelens, S. (2009). Quality of Financial Reporting: measuring
qualitative characteristics. Working Paper. http://www.ru.nl/nice/workingpapers
Biswas, P. K., Mansi, M., & Pandey, R. (2018). Board composition, sustainability committee and
corporate social and environmental performance in Australia. Pacific Accounting Review,
30(4), 517-540. https://doi.org/10.1108/PAR-12-2017-0107
Boiral, O., & Gendron, Y. (2011). Sustainable development and certification practices: Lessons
learned and prospects. Business strategy and the environment, 20(5), 331-347.
Boiral, O., & Heras-Saizarbitoria, I. (2020). Sustainability reporting assurance: Creating
stakeholder accountability through hyperreality? Journal of cleaner production, 243,
118596. https://doi.org/10.1016/j.jclepro.2019.118596
Channuntapipat, C. (2016). Sustainability assurance in practice: Evidence from assurance
providers in The United Kingdom. Doctoral Dissertation: The University of Manchester
(United Kingdom).
Clarkson, P. M., Li, Y., Richardson, G. D., & Vasvari, F. P. (2008). Revisiting the relation between
environmental performance and environmental disclosure: An empirical analysis.
Accounting, Organizations and Society, 33(4-5), 303-327.
Damen, I. (2016). Quality of assurance on sustainability reports. A study on determinants of the
quality of external sustainability assurance. Master Thesis, Radboud University.
Deegan, C. (2002). Introduction: the legitimising effect of social and environmental disclosures.
Accounting, Auditing & Accountability Journal, 15(3), 282-311.
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), 154189. https://doi.org/10.1108/SAMPJ-08-2014-0050
Dissanayake, D., Tilt, C., & Qian, W. (2019). Factors influencing sustainability reporting by Sri
Lankan
companies.
Pacific
Accounting
https://doi.org/10.1108/PAR-10-2017-0085
Review.
31(1),
67-92.
Dissanayake, D., Tilt, C., & Xydias-Lobo, M. (2016). Sustainability reporting by publicly listed
companies
in
Sri
Lanka.
Journal
of
cleaner
production,
129,
169-182.
https://doi.org/10.1016/j.jclepro.2016.04.086
Dong, S., Xu, L., & McIver, R. (2020). China’s financial sector sustainability and “green finance”
disclosures. Sustainability Accounting, Management and Policy Journal, 12(2), 353- 384.
https://doi.org/10.1108/ SAMPJ-10-2018-0273
Drempetic, S., Klein, C., & Zwergel, B. (2020). The Influence of Firm Size on the ESG Score:
Corporate Sustainability Ratings Under Review. Journal of Business Ethics, 167(2), 333-360.
https://doi. org/10.1007/s10551-019-04164-1
Fernández-Feijóo-Souto, B., Romero, S., & Ruiz-Blanco, S. (2012). Measuring quality of
sustainability reports and assurance statements: Characteristics of the high quality
reporting companies. International Journal of Society Systems Science, 4(1), 5-27.
Fonseca, A., McAllister, M. L., & Fitzpatrick, P. (2014). Sustainability reporting among mining
corporations: a constructive critique of the GRI approach. Journal of cleaner production,
84, 70-83. https://doi.org/10.1016/j.jclepro.2012.11.050
Garg, P. (2017). Development of sustainability reporting index (SRI) with special reference to
companies in India. Decision, 44(4), 259-273.
Genoud, J., & Vignau, C. (2017). The impact of stakeholders’ influence on transparency of
sustainability report in Sweden within the GRI framework: A quantitative study. Masrter
Thesis: Umeå School of Business and Economics.
GRI. (2013). Global Reporting Initiative G4 Sustainability Reporting Guidelines: Reporting
Principles and Standard Disclosures.
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.
Haider, M., Kokubu, K., & Nishitani, K. (2013). Stakeholder influence on the adoption of
assurance in sustainability reporting: Evidence from Japan. Proceedings of the Seventh
Asia Pacific Interdisciplinary Research in Accounting Conference. Kobe: The APIRA
Conference Committee.
Heenetigala, K., Lokuwaduge, C. D. S., Armstrong, A., & Ediriweera, A. (2015). An investigation
of environmental, social and governance measures of listed mining sector companies in
Australia.
Journal
of
Law
and
Governance,
10(4).
https://doi.org/10.15209/jbsge.v10i4.866
Hummel, K., & Schlick, C. (2016). The relationship between sustainability performance and
sustainability disclosure–Reconciling voluntary disclosure theory and legitimacy theory.
Journal
of
Accounting
and
Public
Policy,
35(5),
455-476.
https://doi.org/10.1016/j.jaccpubpol.2016.06.001
Jariya, A. (2015). Environmental disclosures in annual reports of Sri Lankan corporate: a content
analysis. Journal of Emerging Trends in Economics and Management Sciences, 6(8), 350357. https://hdl.handle.net/10520/EJC174488
Jones, M. J., & Solomon, J. F. (2010). Social and environmental report assurance: Some interview
evidence. Accounting forum, 34(1), 20-31.
Kiliç, M., & Kuzey, C. (2017). Factors influencing sustainability reporting: Evidence from Turkey.
Accounting Finance and Auditing (in the memory of Prof. Dr. Fehmi Yıldız), Trakya
University, Edirne, 139-175. http://dx.doi.org/10.2139/ssrn.3098812
Kolk, A., & Perego, P. (2010). Determinants of the adoption of sustainability assurance statements:
An international investigation. Business strategy and the environment, 19(3), 182-198.
KPMG. (2008). KPMG International survey of corporate responsibility reporting 2008.
Amsterdam, The Netherlands: KPMG.
KPMG. (2013). The KPMG survey of corporate responsibility reporting 2013: KPMG
International Zurich, Switzerland.
KPMG. (2020). The Time Has Come: The KPMG Survey of Sustainability Reporting 2020.
KPMG International Zurich, Switzerland.
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. https://doi.org/10.1016/j.jclepro.2016.12.153
Liao, L., Luo, L., & Tang, Q. (2015). Gender diversity, board independence, environmental
committee and greenhouse gas disclosure. The British Accounting Review, 47(4), 409-424.
Malone, C.B. and Rose, L.C. (2006), "Intangible assets and firm diversification", International
Journal
of
Managerial
Finance,
2(2),
136-153.
https://doi.org/10.1108/17439130610657359
Martínez‐Ferrero, J., Garcia‐Sanchez, I. M., & Cuadrado‐Ballesteros, B. (2015). Effect of financial
reporting quality on sustainability information disclosure. Corporate Social Responsibility
and Environmental Management, 22(1), 45-64. https://doi.org/10.1002/csr.1330.
Meijer, J. (2016). The influence of stakeholder engagement on the quality of CSR reports. Master
Thesis: Radboud University Nijmegen.
Meline, T. (2006). Selecting studies for systematic review: Inclusion and exclusion criteria.
Contemporary Issues in Communication Science and Disorders. ASHA, 33, 21-27.
Meutia I., Yaacob Z., & Shelly F. Kartasari (2020). Sustainability reporting: An overview of the
recent development. Accounting and Financial Control, 3(1), 23-39. doi:10.21511/afc
Mock, T. J., Strohm, C., & Swartz, K. M. (2007). An examination of worldwide assured
sustainability
reporting.
Australian
Accounting
Review,
17(41),
67-77.
https://doi.org/10.1111/j.1835-2561.2007.tb00455.x
Moneva, J. M., Rivera‐Lirio, J. M., & Muñoz‐Torres, M. J. (2007). The corporate stakeholder
commitment and social and financial performance. Industrial Management & Data
systems. https://doi.org/10.1108/02635570710719070.
Montecalvo, M., Farneti, F., & De Villiers, C. (2018). The potential of integrated reporting to
enhance sustainability reporting in the public sector. Public Money and Management,
38(5), 365-374. https://doi.org/10.1080/09540962. 2018.1477675
Mudiyanselage, N. C. S. R. (2018). Board involvement in corporate sustainability reporting:
evidence from Sri Lanka. Corporate Governance: The International Journal of Business
in Society, 18(6), 1042-1056. https://doi.org/10.1108/CG-10-2017-02.
52
Nazari, J. A., Herremans, I. M., & Warsame, H. A. (2015). Sustainability reporting: External
motivators
and
internal
facilitators.
Corporate
Governance,
15(3),
375-390.
https://doi.org/10.1108/CG-01-2014-0003.
Niresh, J. A., & Silva, W. H. E. (2018). The extent of corporate social responsibility disclosure
practices: evidence from the banks, finance and insurance sector in Srilanka. Global
journal of management and business research, 17(2), 2249-4588.
Ong, S. H. (2016). Measuring the quality and identifying influencing factors of sustainability
reporting: Evidence from the resources industry in Australia. Doctorates and Masters
Theses, Edith Cowan University. http://ro.ecu.edu.au/ecuworkspost2013/2084/.
Owen, D., & O’Dwyer, B. (2004). Assurance statement quality in environmental, social and
sustainability reporting: A critical evaluation of leading edge practice. Research Paper
Series: International Centre for Corporate Social Responsibility ISSN 1479-5116.
O'Dwyer, B., & Owen, D. L. (2005). Assurance statement practice in environmental, social and
sustainability reporting: a critical evaluation. The British Accounting Review, 37(2), 205229. https://doi.org/10.1016/j.bar.2005.01.005.
Park, J., & Brorson, T. (2005). Experiences of and views on third-party assurance of corporate
environmental and sustainability reports. Journal of cleaner production, 13(10-11), 10951106. https://doi.org/10.1016/j.jclepro.2004.12.006.
Permatasari, P., Gunawan, J., & El-Bannany, M. (2020). A Comprehensive Measurement for
Sustainability Reporting Quality: Principles-Based Approach. Indonesian Journal of
Sustainability Accounting and Management, 4(2), 249-265.
Persson, K., & Vingren, T. (2017). Factors affecting the sustainability disclosures in Swedish
State-Owned Enterprises as hybrid organizations. Master Thesis: Hogskolan Kristianstad.
Pinilla-Urzola, A. (2011). Assurance in corporate sustainability reporting in the United Kingdom:
stakeholder and corporate perspectives. Doctoral Dissertation, University of Nottingham.
Seguí‐Mas, E., Bollas‐Araya, H. M., & Polo‐Garrido, F. (2015). Sustainability assurance on the
biggest cooperatives of the world: an analysis of their adoption and quality. Annals of
Public and Cooperative Economics, 86(2), 363-383.
Seguí Mas, E., Bollas Araya, H. M., & Asensi Peiró, P. (2016). Why do cooperatives assure their
CSR reports? An analysis of the motivations and benefits in a big retail cooperative.
CIRIEC-España, revista de economía pública, social y cooperativa, 87, 39-68.
http://hdl.handle.net/10251/81002.
Senaratne, S., & Liyanagedara, K. (2009). Corporate sustainability reporting in Sri Lanka.
Proceedings of International Conference on Business Management,(6), University of Sri
Jayawardanapura.
Simnett, R. (2012). Assurance of sustainability reports: Sustainability Accounting. Management
and Policy Journal, 3(1), 89-98. https://doi.org/10.1108/20408021211223570.
Swarnapali, R. (2020). Consequences of corporate sustainability reporting: evidence from an
emerging market. International Journal of Law and Management, 62(3), 243-265.
https://doi.org/10.1108/IJLMA-12-2017-0294.
Thoradeniya, P., Lee, J., Tan, R., & Ferreira, A. (2015). Sustainability reporting and the theory of
planned behaviour. Accounting, Auditing & Accountability Journal, 28(7), 1099-1137.
https://doi.org/10.1108/AAAJ-08-2013-1449.
Tilakasiri, K. K. (2012). Corporate social responsibility and company performance: evidence from
Sri Lanka. Doctoral Dissertation. Victoria University.
Tînjală, D.-M., Pantea, L. M., & Buglea, A. (2015). 2010-2014: A Comparative Evolution of
Sustainability Reporting and its Assurance in Europe and the USA. Timisoara Journal of
Economics and Business, 8(s1), 48-69. doi: 10.1515/tjeb-2015-0004.
Trencansky, D., & Tsaparlidis, D. (2014). The effects of company s age, size and type of industry
on the level of CSR: The development of a new scale for measurement of the level of CSR.
Master thesis, Umeå School of Business and Economics.
Uthayakumar, R., & Punchihewa, N. A. P. (2018). Impact of Quality of Sustainability Reporting
on the Financial Performance of Companies. 2nd Research Conference on Business Studies
(RCBS-2018), Vavuniya Campus of University of Jaffna digital.lib.esn.ac.lk.
Vinke, J. (2014). Sustainability reporting in the United Arab Emirates: institutional insights.
Doctoral dissertation, Heriot-Watt University.
Visscher, D. (2016). Determinants of external assurance of sustainability reporting: A European
analysis. Unpublished doctoral dissertation., Radboud University Nijmegen.
Wijesinghe, K. (2012). Current context of disclosure of corporate social responsibility in Sri
Lanka. Procedia Economics and Finance, 2, 171-178. https://doi.org/10.1016/S22125671(12)00077-9.
Download