Bryman, A., & Bell, E. (2011). Företagsekonomiska forskningsmetoder. Stockholm: Liber AB
Barmark, M., & Djurfeldt, G. (2015). Statistisk verktygslåda - att förstå och förändra världen med siffror. Lund: Studentlitteratur AB
Dahmström, K (2011). Från datainsamling till rapport - att göra en statistisk undersökning. (5.
uppl.) Lund: Studentlitteratur AB
Deegan, C. (2009). Financial Accounting Theory. Australia: McGraw-Hill Education
Deegan, C., & Unerman, J. (2011). Financial Accounting Theory. Maidenhead: McGraw-Hill Education
Eriksson, L-T., & Hultman, J. (2014) Kritiskt tänkande: utan tvivel är man inte riktigt klok (2:a uppl.). Stockholm: Liber AB
Krippendorff, K. (2004). Content analysis: An introduction to its methodology (2:a uppl.).
Thousand Oaks, Calif: Sage.
Sohlberg, B., & Sohlberg P. (2013). Kunskapens former (3:e uppl.). Stockholm: Liber AB
Watts, R. L., & Zimmerman, J. L. (1986). Positive accounting theory. Upper Saddle River, NJ:
Prentice-Hall
41 6.3 Rapporter
6.3.1 Elektronisk
KPMG (2017). The KPMG Survey of Corporate Responsibility Reporting 2017. (KPMG-rapport 134802) hämtad från
https://home.kpmg.com/content/dam/kpmg/campaigns/csr/pdf/CSR_Reporting_2017.pdf
Arvidsson, S. (2017). Hållbarhetsrapportering i de största bolagen: Trender och tendenser. Balans Fördjupning, 2017(3), 1-3. https://www.tidningenbalans.se/wp-content/uploads/2017/05/Hallbarhet-i-de-storsta-bolagen-trender-och-tendenser.pdf
6.3.2 Tryckt
United Nations Environment Programme (1998). The Non-reporting Report. London:
SustainAbility Ltd.
WCED (1987). Report of the World Commission on Environment and Development: Our Common Future. Oxford: Oxford University Press
6.4 Vetenskapliga artiklar
Adams, C. A., Hill, W. Y., & Roberts, C. B. (1998). Corporate social reporting practices in Western Europe: legitimating corporate behaviour?. The British accounting review, 30(1), 1-21.
Alciatore, M. L., & Callaway Dee, C. (2006). Environmental disclosures in the oil and gas industry.
In Environmental Accounting, 49-75.
Amran, A., & Haniffa, R. (2011). Evidence in development of sustainability reporting: a case of a developing country. Business Strategy and the Environment, 20(3), 141-156.
Archel, P., Husillos, J., Larrinaga, C., & Spence, C. (2009). Social disclosure, legitimacy theory and the role of the state. Accounting, auditing & accountability journal, 22(8), 1284-1307.
Basiago, A. D. (1998). Economic, social, and environmental sustainability in development theory and urban planning practice. Environmentalist, 19(2), 145-161
42 Buslovich, R. Searcy, C. (2014). Corporate Perspectives on the Development and Use of
Sustainability Reports. Journal of Business Ethics, (2), 149.
Chan, M., Watson, J., & Woodliff, D. (2014). Corporate Governance Quality and CSR Disclosures.
Journal of Business Ethics, 125(1), 59–73.
Chelli, M., Durocher, S., & Richard, J. (2014). France's new economic regulations: insights from institutional legitimacy theory. Accounting, Auditing & Accountability Journal, 27(2), 283-316
Chen, Y.-C., Hung, M., & Wang, Y. (2018). The effect of mandatory CSR disclosure on firm profitability and social externalities: Evidence from China. Journal of Accounting & Economics, 65(1), 169–190.
Clarke, J., & Gibson-Sweet, M. (1999). The use of corporate social disclosures in the management of reputation and legitimacy: a cross sectoral analysis of UK Top 100 Companies. Business Ethics:
A European Review, 8(1), 5-13.
Criado-Jiménez, I., Fernández-Chulián, M., Larrinaga-González, C., & Husillos-Carqués, F. J.
(2008). Compliance with mandatory environmental reporting in financial statements: The case of Spain (2001–2003). Journal of Business Ethics, 79(3), 245-262.
Cullen, L., & Christopher, T. (2002). GOVERNANCE DISCLOSURES AND FIRM
CHARACTERISTICS OF LISTED AUSTRALIAN MINING COMPANIES. International Journal of Business Studies, 10(1).
da Silva Monteiro, S. M., & Aibar‐Guzmán, B. (2010). Determinants of environmental disclosure in the annual reports of large companies operating in Portugal. Corporate Social Responsibility and Environmental Management, 17(4), 185-204.
Deegan, C., & Gordon, B. (1996). A study of the environmental disclosure practices of Australian corporations. Accounting and business research, 26(3), 187-199.
DiMaggio, P. J., & Powell, W. W. (2000). The iron cage revisited institutional isomorphism and collective rationality in organizational fields. In Economics meets sociology in strategic
management, 143-166.
43 Fernando, S., & Lawrence, S. (2014). A theoretical framework for CSR practices: integrating
legitimacy theory, stakeholder theory and institutional theory. Journal of Theoretical Accounting Research, 10(1), 149-178.
Giannarakis, G. (2014). The determinants influencing the extent of CSR disclosure. International Journal of Law and Management, 56(5), 393-416.
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.
Hackston D, Milne M. (1996). Some determinants of social and environmental disclosures in New Zealand companies. Accounting, Auditing & Accountability Journal, 9(1): 77–108.
Hamid, F. Z. A. (2004). Corporate social disclosure by banks and finance companies: Malaysian evidence. Corporate Ownership and Control, 1(4), 118-130
Haniffa, R. M., & Cooke, T. E. (2005). The impact of culture and governance on corporate social reporting. Journal of accounting and public policy, 24(5), 391-430.
Healy, P. M., & Palepu, K. G. (2001). Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature. Journal of accounting and economics, 31(1-3), 405-440.
Hooghiemstra, R. (2000). Corporate communication and impression management–new perspectives why companies engage in corporate social reporting. Journal of business ethics, 27(1-2), 55-68.
Hossain, M., Perera, M. H. B., & Rahman, A. R. (1995). Voluntary disclosure in the annual reports of New Zealand companies. Journal of International Financial Management & Accounting, 6(1), 69-87.
Jizi, M. (2017). The influence of board composition on sustainable development disclosure.
Business Strategy and the Environment, 26(5), 640-655.
44 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.
Johnston, M. P. (2017). Secondary data analysis: A method of which the time has come. Qualitative and Quantitative Methods in Libraries, 3(3), 619-626.
Kathy Rao, K., Tilt, C. A., & Lester, L. H. (2012). Corporate governance and environmental reporting: an Australian study. Corporate Governance: The international journal of business in society, 12(2), 143-163.
Kietzmann, J. H., Hermkens, K., McCarthy, I. P., & Silvestre, B. S. (2011). Social media? Get serious! Understanding the functional building blocks of social media. Business horizons, 54(3), 241-251.
Larrinaga, C., Carrasco, F., Correa, C., Llena, F., & Moneva, J. (2002). Accountability and accounting regulation: the case of the Spanish environmental disclosure standard. European Accounting Review, 11(4), 723-740.
Liao, L., Luo, L., & Tang, Q. (2015). Gender diversity, board independence, environmental committee and greenhouse gas disclosure. The British Accounting Review, 47, 409–424.
Lim, S., Matolcsy, Z., & Chow, D. (2007). The association between board composition and different types of voluntary disclosure. European Accounting Review, 16(3), 555-583.
Llena, F., MoneVA, J. M., & Hernandez, B. (2007). Environmental disclosures and compulsory accounting standards: the case of Spanish annual reports. Business Strategy and the Environment, 16(1), 50-63.
Neu, D., Warsame, H., & Pedwell, K. (1998). Managing public impressions: Environmental disclosures in annual reportsa. Accounting, organizations and society, 23(3), 265-282
Oliver, C. (1991). Strategic responses to institutional processes. Academy of management review, 16(1), 145-179.
45 Reverte, C. (2009). Determinants of corporate social responsibility disclosure ratings by Spanish listed firms. Journal of Business Ethics, 88(2), 351-366.
Schreck, P., & Raithel, S. (2015). Corporate Social Performance, Firm Size, and Organizational Visibility: Distinct and Joint Effects on Voluntary Sustainability Reporting. BUSINESS &
SOCIETY, 57(4), 742–778.
Siregar, V-S., & Bachtiar, Y. (2010). Corporate social reporting: empirical evidence from Indonesia Stock Exchange. International Journal of Islamic and Middle Eastern Finance and Management, 3(3), 241-252.
Steurer, R. (2010). The role of governments in corporate social responsibility: Characterising public policies on CSR in Europe. Policy sciences, 43(1), 49-72.
Tagesson, T., Blank, V., Broberg, P., & Collin, S. O. (2009). What explains the extent and content of social and environmental disclosures on corporate websites: a study of social and environmental reporting in Swedish listed corporations. Corporate Social Responsibility and Environmental Management, 16(6), 352-364.
Unerman, J. (2000). Methodological issues-Reflections on quantification in corporate social reporting content analysis. Accounting, Auditing & Accountability Journal, 13(5), 667-681.
Wallace, R. O., Naser, K., & Mora, A. (1994). The relationship between the comprehensiveness of corporate annual reports and firm characteristics in Spain. Accounting and business research, 25(97), 41-53.
Wang, X., Cao, F., & Ye, K. (2018). Mandatory Corporate Social Responsibility (CSR) Reporting and Financial Reporting Quality: Evidence from a Quasi-Natural Experiment. Journal of Business Ethics, 152(1), 253–274.
Zeghal, D., & Ahmed, S. A. (1990). Comparison of social responsibility information disclosure media used by Canadian firms. Accounting, Auditing & Accountability Journal, 3(1).
46 6.5 Webbsidor
MSCI. (2018). THE GLOBAL INDUSTRY CLASSIFICATION STANDARD (GICS®). Hämtad 2019-01-06 från https://www.msci.com/gics
47
48
Bilaga 2: Pearsons korrelationer 2016
Företags
**. Correlation is significant at the 0.01 level (2-tailed).
*. Correlation is significant at the 0.05 level (2-tailed).
49
**. Correlation is significant at the 0.01 level (2-tailed).
*. Correlation is significant at the 0.05 level (2-tailed).