{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,7,4]],"date-time":"2026-07-04T21:06:27Z","timestamp":1783199187453,"version":"3.54.6"},"reference-count":76,"publisher":"Elsevier BV","issue":"5","license":[{"start":{"date-parts":[[2016,9,1]],"date-time":"2016-09-01T00:00:00Z","timestamp":1472688000000},"content-version":"tdm","delay-in-days":0,"URL":"https:\/\/www.elsevier.com\/tdm\/userlicense\/1.0\/"}],"content-domain":{"domain":["elsevier.com","sciencedirect.com"],"crossmark-restriction":true},"short-container-title":["Journal of Accounting and Public Policy"],"published-print":{"date-parts":[[2016,9]]},"DOI":"10.1016\/j.jaccpubpol.2016.06.001","type":"journal-article","created":{"date-parts":[[2016,6,27]],"date-time":"2016-06-27T23:14:55Z","timestamp":1467069295000},"page":"455-476","update-policy":"https:\/\/doi.org\/10.1016\/elsevier_cm_policy","source":"Crossref","is-referenced-by-count":557,"title":["The relationship between sustainability performance and sustainability disclosure \u2013 Reconciling voluntary disclosure theory and legitimacy theory"],"prefix":"10.1016","volume":"35","author":[{"given":"Katrin","family":"Hummel","sequence":"first","affiliation":[],"role":[{"vocabulary":"crossref","role":"author"}]},{"given":"Christian","family":"Schlick","sequence":"additional","affiliation":[],"role":[{"vocabulary":"crossref","role":"author"}]}],"member":"78","reference":[{"issue":"1","key":"10.1016\/j.jaccpubpol.2016.06.001_b0005","doi-asserted-by":"crossref","first-page":"31","DOI":"10.1177\/0148558X9300800103","article-title":"Why do private companies demand auditing? A case for organizational loss of control","volume":"8","author":"Abdel-Khalik","year":"1993","journal-title":"J. Account. Audit. Finance"},{"issue":"2","key":"10.1016\/j.jaccpubpol.2016.06.001_b0010","doi-asserted-by":"crossref","first-page":"223","DOI":"10.1108\/09513570210418905","article-title":"Internal organisational factors influencing corporate social and ethical reporting: beyond current theorising","volume":"15","author":"Adams","year":"2002","journal-title":"Account. Audit. Account. J."},{"issue":"1","key":"10.1016\/j.jaccpubpol.2016.06.001_b0015","doi-asserted-by":"crossref","first-page":"1","DOI":"10.1016\/j.aos.2008.02.005","article-title":"Media legitimacy and corporate environmental communication","volume":"34","author":"Aerts","year":"2009","journal-title":"Account. Organ. Soc."},{"issue":"3","key":"10.1016\/j.jaccpubpol.2016.06.001_b0020","doi-asserted-by":"crossref","first-page":"643","DOI":"10.1016\/j.ecolecon.2007.04.012","article-title":"Corporate environmental disclosure, financial markets and the media: an international perspective","volume":"64","author":"Aerts","year":"2008","journal-title":"Ecol. Econ."},{"issue":"5\u20136","key":"10.1016\/j.jaccpubpol.2016.06.001_b0025","doi-asserted-by":"crossref","first-page":"447","DOI":"10.1016\/S0361-3682(03)00032-1","article-title":"The relations among environmental disclosure, environmental performance, and economic performance: a simultaneous equations approach","volume":"29","author":"Al-Tuwaijri","year":"2004","journal-title":"Account. Organ. Soc."},{"issue":"1","key":"10.1016\/j.jaccpubpol.2016.06.001_b0030","doi-asserted-by":"crossref","first-page":"61","DOI":"10.1007\/s10551-011-1063-y","article-title":"Sustainability practices and corporate financial performance: a study based on the top global corporations","volume":"108","author":"Ameer","year":"2012","journal-title":"J. Bus. Ethics"},{"issue":"2","key":"10.1016\/j.jaccpubpol.2016.06.001_b0035","doi-asserted-by":"crossref","first-page":"265","DOI":"10.2308\/acch-50088","article-title":"Exploring the strategic integration of sustainability initiatives: opportunities for accounting research","volume":"26","author":"Ballou","year":"2012","journal-title":"Account. Horizons"},{"issue":"6","key":"10.1016\/j.jaccpubpol.2016.06.001_b0040","first-page":"65","article-title":"The future of corporate sustainability reporting","volume":"202","author":"Ballou","year":"2006","journal-title":"J. Account."},{"key":"10.1016\/j.jaccpubpol.2016.06.001_b0045","doi-asserted-by":"crossref","first-page":"201","DOI":"10.1016\/S1479-3598(00)01011-6","article-title":"Disclosure of environmental information by Canadian manufacturing companies: a voluntary disclosure perspective","volume":"1","author":"Bewley","year":"2000","journal-title":"Adv. Environ. Account. Manage."},{"key":"10.1016\/j.jaccpubpol.2016.06.001_b0050","doi-asserted-by":"crossref","first-page":"296","DOI":"10.1016\/j.jacceco.2010.10.003","article-title":"The financial reporting environment: review of the recent literature","volume":"50","author":"Beyer","year":"2010","journal-title":"J. Account. Econ."},{"issue":"4","key":"10.1016\/j.jaccpubpol.2016.06.001_b0055","doi-asserted-by":"crossref","first-page":"685","DOI":"10.1007\/s10551-007-9658-z","article-title":"Factors influencing social responsibility disclosure by Portuguese companies","volume":"83","author":"Branco","year":"2008","journal-title":"J. Bus. Ethics"},{"issue":"1","key":"10.1016\/j.jaccpubpol.2016.06.001_b0060","doi-asserted-by":"crossref","first-page":"125","DOI":"10.1111\/j.1530-9134.2009.00210.x","article-title":"How well do social ratings actually measure corporate social responsibility?","volume":"18","author":"Chatterji","year":"2009","journal-title":"J. Econ. Manage. Strat."},{"issue":"4","key":"10.1016\/j.jaccpubpol.2016.06.001_b9000","doi-asserted-by":"crossref","first-page":"789","DOI":"10.1007\/s10551-014-2114-y","article-title":"The normativity and legitimacy of CSR disclosure: Evidence from France","volume":"130","author":"Chauvey","year":"2015","journal-title":"J. Bus. Ethics"},{"issue":"2","key":"10.1016\/j.jaccpubpol.2016.06.001_b0065","doi-asserted-by":"crossref","first-page":"197","DOI":"10.1177\/0001839213486984","article-title":"Political ideologies of CEOs: the influence of executives\u2019 values on corporate social responsibility","volume":"58","author":"Chin","year":"2013","journal-title":"Admin. Sci. Quart."},{"issue":"6","key":"10.1016\/j.jaccpubpol.2016.06.001_b0070","first-page":"1558","article-title":"Legitimacy, visibility, and the antecedents of corporate social performance: an investigation of the instrumental perspective","volume":"37","author":"Chiu","year":"2011","journal-title":"J. Manage."},{"issue":"1","key":"10.1016\/j.jaccpubpol.2016.06.001_b0075","doi-asserted-by":"crossref","first-page":"14","DOI":"10.1016\/j.aos.2011.12.001","article-title":"Do actions speak louder than words? An empirical investigation of corporate environmental reputation","volume":"37","author":"Cho","year":"2012","journal-title":"Account. Organ. Soc."},{"issue":"7\u20138","key":"10.1016\/j.jaccpubpol.2016.06.001_b0080","doi-asserted-by":"crossref","first-page":"639","DOI":"10.1016\/j.aos.2006.09.009","article-title":"The role of environmental disclosures as tools of legitimacy: a research note","volume":"32","author":"Cho","year":"2007","journal-title":"Account. Organ. Soc."},{"issue":"2","key":"10.1016\/j.jaccpubpol.2016.06.001_b0085","doi-asserted-by":"crossref","first-page":"139","DOI":"10.1007\/s10551-006-9019-3","article-title":"Corporate political strategy: an examination of the relation between political expenditures, environmental performance, and environmental disclosure","volume":"67","author":"Cho","year":"2006","journal-title":"J. Bus. Ethics"},{"issue":"5","key":"10.1016\/j.jaccpubpol.2016.06.001_b0090","doi-asserted-by":"crossref","first-page":"410","DOI":"10.1016\/j.jaccpubpol.2013.06.008","article-title":"The relevance of environmental disclosures: are such disclosures incrementally informative?","volume":"32","author":"Clarkson","year":"2013","journal-title":"J. Account. Public Policy"},{"issue":"4\u20135","key":"10.1016\/j.jaccpubpol.2016.06.001_b0095","doi-asserted-by":"crossref","first-page":"303","DOI":"10.1016\/j.aos.2007.05.003","article-title":"Revisiting the relation between environmental performance and environmental disclosure: an empirical analysis","volume":"33","author":"Clarkson","year":"2008","journal-title":"Account. Organ. Soc."},{"issue":"1","key":"10.1016\/j.jaccpubpol.2016.06.001_b0100","doi-asserted-by":"crossref","first-page":"27","DOI":"10.1111\/j.1467-6281.2011.00330.x","article-title":"Environmental reporting and its relation to corporate environmental performance","volume":"47","author":"Clarkson","year":"2011","journal-title":"Abacus"},{"issue":"1","key":"10.1016\/j.jaccpubpol.2016.06.001_b0105","doi-asserted-by":"crossref","first-page":"43","DOI":"10.1016\/S0278-4254(02)00085-6","article-title":"Environmental reporting management: a continental European perspective","volume":"22","author":"Cormier","year":"2003","journal-title":"J. Account. Public Policy"},{"issue":"1","key":"10.1016\/j.jaccpubpol.2016.06.001_b0110","doi-asserted-by":"crossref","first-page":"3","DOI":"10.1080\/0963818042000339617","article-title":"Environmental disclosure quality in large German companies: economic incentives, public pressures or institutional conditions?","volume":"14","author":"Cormier","year":"2005","journal-title":"Eur. Account. Rev."},{"issue":"2","key":"10.1016\/j.jaccpubpol.2016.06.001_b0115","doi-asserted-by":"crossref","first-page":"111","DOI":"10.1016\/0361-3682(87)90001-8","article-title":"The impact of corporate characteristics on social responsibility disclosure: a typology and frequency-based analysis","volume":"12","author":"Cowen","year":"1987","journal-title":"Account. Organ. Soc."},{"issue":"2","key":"10.1016\/j.jaccpubpol.2016.06.001_b0120","doi-asserted-by":"crossref","first-page":"312","DOI":"10.2307\/255331","article-title":"The case for and against business assumption of social responsibilities","volume":"16","author":"Davis","year":"1973","journal-title":"Acad. Manage. J."},{"issue":"2","key":"10.1016\/j.jaccpubpol.2016.06.001_b0125","doi-asserted-by":"crossref","first-page":"303","DOI":"10.1007\/s10551-010-0681-0","article-title":"Coming clean: the impact of environmental performance and visibility on corporate climate change disclosure","volume":"100","author":"Dawkins","year":"2011","journal-title":"J. Bus. Ethics"},{"issue":"2","key":"10.1016\/j.jaccpubpol.2016.06.001_b0130","doi-asserted-by":"crossref","first-page":"167","DOI":"10.1080\/00014788.2015.1039476","article-title":"Corporate social responsibility, country-level predispositions, and the consequences of choosing a level of disclosure","volume":"46","author":"De Villiers","year":"2016","journal-title":"Account. Bus. Res."},{"issue":"8","key":"10.1016\/j.jaccpubpol.2016.06.001_b0135","doi-asserted-by":"crossref","first-page":"763","DOI":"10.1016\/j.aos.2006.03.001","article-title":"Can less environmental disclosure have a legitimising effect? Evidence from Africa","volume":"31","author":"De Villiers","year":"2006","journal-title":"Account. Organ. Soc."},{"issue":"3","key":"10.1016\/j.jaccpubpol.2016.06.001_b0140","doi-asserted-by":"crossref","first-page":"282","DOI":"10.1108\/09513570210435852","article-title":"Introduction: the legitimizing effect of social and environmental disclosures \u2013 a theoretical foundation","volume":"15","author":"Deegan","year":"2002","journal-title":"Account. Audit. Account. J."},{"issue":"1","key":"10.1016\/j.jaccpubpol.2016.06.001_b0145","doi-asserted-by":"crossref","first-page":"59","DOI":"10.2308\/accr.00000005","article-title":"Voluntary nonfinancial disclosure and the cost of equity capital: the initiation of corporate social responsibility reporting","volume":"86","author":"Dhaliwal","year":"2011","journal-title":"Account. Rev."},{"issue":"3","key":"10.1016\/j.jaccpubpol.2016.06.001_b0150","doi-asserted-by":"crossref","first-page":"723","DOI":"10.2308\/accr-10218","article-title":"Nonfinancial disclosure and analyst forecast accuracy: international evidence on corporate social responsibility disclosure","volume":"87","author":"Dhaliwal","year":"2012","journal-title":"Account. Rev."},{"issue":"2","key":"10.1016\/j.jaccpubpol.2016.06.001_b0155","doi-asserted-by":"crossref","first-page":"353","DOI":"10.1007\/s10551-012-1268-8","article-title":"Beyond \u201cdoes it pay to be green?\u201d A meta-analysis of moderators of the CEP-CFP relationship","volume":"112","author":"Dixon-Fowler","year":"2013","journal-title":"J. Bus. Ethics"},{"key":"10.1016\/j.jaccpubpol.2016.06.001_b0160","series-title":"Cannibals with Forks: The Triple Bottom Line of 21st Century Business","author":"Elkington","year":"1997"},{"issue":"1","key":"10.1016\/j.jaccpubpol.2016.06.001_b0170","doi-asserted-by":"crossref","first-page":"1","DOI":"10.1002\/bse.729","article-title":"Corporate responsibility reporting and its determinants in comparative perspective \u2013 a review of the empirical literature and a meta-analysis","volume":"22","author":"Fifka","year":"2013","journal-title":"Bus. Strat. Environ."},{"key":"10.1016\/j.jaccpubpol.2016.06.001_b0175","series-title":"Strategic Management: A Stakeholder Approach","author":"Freeman","year":"1984"},{"issue":"6","key":"10.1016\/j.jaccpubpol.2016.06.001_b0180","doi-asserted-by":"crossref","first-page":"793","DOI":"10.1108\/09513570610709872","article-title":"Social, environmental and sustainability reporting and organisational value creation? Whose value? Whose creation?","volume":"19","author":"Gray","year":"2006","journal-title":"Account. Audit. Account. J."},{"key":"10.1016\/j.jaccpubpol.2016.06.001_b0185","unstructured":"GRI, 2011a. Sustainability Reporting Guidelines Version 3.1. GRI, The Netherlands."},{"key":"10.1016\/j.jaccpubpol.2016.06.001_b0190","series-title":"Indicator Protocols Set Environment (EN)","author":"GRI","year":"2011"},{"key":"10.1016\/j.jaccpubpol.2016.06.001_b0195","series-title":"Indicator Protocols Set Labor Practices and Decent Work (LA)","author":"GRI","year":"2011"},{"key":"10.1016\/j.jaccpubpol.2016.06.001_b0200","series-title":"Indicator Protocols Set Human Rights (HR)","author":"GRI","year":"2011"},{"issue":"1\u20133","key":"10.1016\/j.jaccpubpol.2016.06.001_b0205","doi-asserted-by":"crossref","first-page":"405","DOI":"10.1016\/S0165-4101(01)00018-0","article-title":"Information asymmetry, corporate disclosure, and the capital markets: a review of the empirical disclosure literature","volume":"31","author":"Healy","year":"2001","journal-title":"J. Account. Econ."},{"issue":"4","key":"10.1016\/j.jaccpubpol.2016.06.001_b0210","doi-asserted-by":"crossref","first-page":"461","DOI":"10.1007\/s10551-011-0921-y","article-title":"The relationship between corporate social responsibility and earnings management: an exploratory study","volume":"104","author":"Hong","year":"2011","journal-title":"J. Bus. Ethics"},{"key":"10.1016\/j.jaccpubpol.2016.06.001_b0215","doi-asserted-by":"crossref","first-page":"91","DOI":"10.1016\/j.ecolecon.2012.10.001","article-title":"The impact of environmental performance on firm performance: short-term costs and long-term benefits?","volume":"84","author":"Horv\u00e1thov\u00e1","year":"2012","journal-title":"Ecol. Econ."},{"issue":"3","key":"10.1016\/j.jaccpubpol.2016.06.001_b0220","doi-asserted-by":"crossref","first-page":"217","DOI":"10.1016\/S0278-4254(01)00031-X","article-title":"Corporate environmental disclosures: are they useful in determining environmental performance?","volume":"20","author":"Hughes","year":"2001","journal-title":"J. Account. Public Policy"},{"key":"10.1016\/j.jaccpubpol.2016.06.001_b0225","series-title":"Auditing: Assurance and Risk","author":"Knechel","year":"2007"},{"issue":"5","key":"10.1016\/j.jaccpubpol.2016.06.001_b0230","doi-asserted-by":"crossref","first-page":"279","DOI":"10.1002\/bse.370","article-title":"Trends in sustainability reporting by the Fortune Global 250","volume":"12","author":"Kolk","year":"2003","journal-title":"Bus. Strat. Environ."},{"issue":"1","key":"10.1016\/j.jaccpubpol.2016.06.001_b0235","doi-asserted-by":"crossref","first-page":"15","DOI":"10.1002\/1099-0836(200101\/02)10:1<15::AID-BSE275>3.0.CO;2-Y","article-title":"Environmental reporting by the Fortune Global 250: exploring the influence of nationality and sector","volume":"10","author":"Kolk","year":"2001","journal-title":"Bus. Strat. Environ."},{"key":"10.1016\/j.jaccpubpol.2016.06.001_b0240","author":"KPMG"},{"issue":"4","key":"10.1016\/j.jaccpubpol.2016.06.001_b9005","doi-asserted-by":"crossref","first-page":"723","DOI":"10.1080\/0963818022000001000","article-title":"Accountability and accounting regulation: the case of the Spanish environmental disclosure standard","volume":"11","author":"Larrinaga","year":"2002","journal-title":"Eur. Account. Rev."},{"key":"10.1016\/j.jaccpubpol.2016.06.001_b0250","doi-asserted-by":"crossref","unstructured":"Leuz, C., Wysocki, P., 2008. Economic consequences of financial reporting and disclosure regulation: A review and suggestions for future research. Unpublished work, March 2008. http:\/ssrn.com\/abstract=1105398 (accessed 12.03.16).","DOI":"10.2139\/ssrn.1105398"},{"issue":"3","key":"10.1016\/j.jaccpubpol.2016.06.001_b0255","doi-asserted-by":"crossref","first-page":"435","DOI":"10.1111\/j.1911-3846.1997.tb00535.x","article-title":"Corporate disclosure of environmental liability information: theory and evidence","volume":"14","author":"Li","year":"1997","journal-title":"Contemp. Account. Res."},{"issue":"247","key":"10.1016\/j.jaccpubpol.2016.06.001_b0260","doi-asserted-by":"crossref","first-page":"335","DOI":"10.1080\/01621459.1949.10483310","article-title":"The Monte Carlo method","volume":"44","author":"Metropolis","year":"1949","journal-title":"J. Am. Stat. Assoc."},{"issue":"3","key":"10.1016\/j.jaccpubpol.2016.06.001_b0265","doi-asserted-by":"crossref","first-page":"265","DOI":"10.1016\/S0361-3682(97)00008-1","article-title":"Managing public impressions: environmental disclosures in annual reports","volume":"23","author":"Neu","year":"1998","journal-title":"Account. Organ. Soc."},{"issue":"4","key":"10.1016\/j.jaccpubpol.2016.06.001_b0270","doi-asserted-by":"crossref","first-page":"1230","DOI":"10.1111\/j.1911-3846.2011.01108.x","article-title":"The case of sustainability assurance: constructing a new assurance service","volume":"28","author":"O\u2019Dwyer","year":"2011","journal-title":"Contemp. Account. Res."},{"issue":"3","key":"10.1016\/j.jaccpubpol.2016.06.001_b0275","doi-asserted-by":"crossref","first-page":"344","DOI":"10.1108\/09513570210435870","article-title":"Environmental disclosures in the annual report: extending the applicability and predictive power of legitimacy theory","volume":"15","author":"O\u2019Donovan","year":"2002","journal-title":"Account. Audit. Account. J."},{"issue":"7","key":"10.1016\/j.jaccpubpol.2016.06.001_b0280","doi-asserted-by":"crossref","first-page":"868","DOI":"10.1108\/09513571011080162","article-title":"Corporate social disclosures in the context of national cultures and stakeholder theory","volume":"23","author":"Orij","year":"2010","journal-title":"Account. Audit. Account. J."},{"issue":"3","key":"10.1016\/j.jaccpubpol.2016.06.001_b0285","doi-asserted-by":"crossref","first-page":"403","DOI":"10.1177\/0170840603024003910","article-title":"Corporate social and financial performance: a meta-analysis","volume":"24","author":"Orlitzky","year":"2003","journal-title":"Organ. Stud."},{"issue":"4","key":"10.1016\/j.jaccpubpol.2016.06.001_b0290","doi-asserted-by":"crossref","first-page":"297","DOI":"10.1016\/0278-4254(91)90003-3","article-title":"Exposure, legitimacy, and social disclosure","volume":"10","author":"Patten","year":"1991","journal-title":"J. Account. Public Policy"},{"issue":"8","key":"10.1016\/j.jaccpubpol.2016.06.001_b0295","doi-asserted-by":"crossref","first-page":"763","DOI":"10.1016\/S0361-3682(02)00028-4","article-title":"The relation between environmental performance and environmental disclosure: a research note","volume":"27","author":"Patten","year":"2002","journal-title":"Account. Organ. Soc."},{"issue":"2","key":"10.1016\/j.jaccpubpol.2016.06.001_b0300","doi-asserted-by":"crossref","first-page":"173","DOI":"10.1007\/s10551-012-1420-5","article-title":"Multinationals\u2019 accountability on sustainability: the evolution of third-party assurance of sustainability reports","volume":"110","author":"Perego","year":"2012","journal-title":"J. Bus. Ethics"},{"issue":"4","key":"10.1016\/j.jaccpubpol.2016.06.001_b0305","doi-asserted-by":"crossref","first-page":"336","DOI":"10.1016\/j.jaccpubpol.2015.04.004","article-title":"Voluntary environmental disclosure quality and firm value: further evidence","volume":"34","author":"Plumlee","year":"2015","journal-title":"J. Account. Public Policy"},{"key":"10.1016\/j.jaccpubpol.2016.06.001_b0310","author":"RepRisk"},{"issue":"6","key":"10.1016\/j.jaccpubpol.2016.06.001_b0315","doi-asserted-by":"crossref","first-page":"595","DOI":"10.1016\/0361-3682(92)90015-K","article-title":"Determinants of corporate social responsibility disclosure: an application of stakeholder theory","volume":"17","author":"Roberts","year":"1992","journal-title":"Account. Organ. Soc."},{"issue":"9","key":"10.1016\/j.jaccpubpol.2016.06.001_b0320","doi-asserted-by":"crossref","first-page":"1063","DOI":"10.1007\/s11573-013-0686-0","article-title":"Determinants of voluntary assurance on sustainability reports: an empirical analysis","volume":"83","author":"Ruhnke","year":"2013","journal-title":"J. Bus. Econ."},{"key":"10.1016\/j.jaccpubpol.2016.06.001_b0325","unstructured":"S&P Dow Jones Indices, RobecoSAM, 2014. Dow Jones Sustainability Indices Methodology."},{"issue":"1","key":"10.1016\/j.jaccpubpol.2016.06.001_b0330","doi-asserted-by":"crossref","first-page":"55","DOI":"10.2307\/41165295","article-title":"Advocacy advertising \u2013 the American experience","volume":"21","author":"Sethi","year":"1978","journal-title":"Calif. Manage. Rev."},{"issue":"6","key":"10.1016\/j.jaccpubpol.2016.06.001_b0335","doi-asserted-by":"crossref","first-page":"338","DOI":"10.1002\/csr.175","article-title":"Corporate environmental disclosures about the effects of climate change","volume":"15","author":"Stanny","year":"2008","journal-title":"Corp. Soc. Resp. Environ. Manage."},{"issue":"3","key":"10.1016\/j.jaccpubpol.2016.06.001_b0340","doi-asserted-by":"crossref","first-page":"571","DOI":"10.5465\/amr.1995.9508080331","article-title":"Managing legitimacy: strategic and institutional approaches","volume":"20","author":"Suchman","year":"1995","journal-title":"Acad. Manage. Rev."},{"issue":"1","key":"10.1016\/j.jaccpubpol.2016.06.001_b0345","doi-asserted-by":"crossref","first-page":"1","DOI":"10.1214\/aoms\/1177704711","article-title":"The future of data analysis","volume":"33","author":"Tukey","year":"1962","journal-title":"Ann. Math. Stat."},{"issue":"3","key":"10.1016\/j.jaccpubpol.2016.06.001_b0350","doi-asserted-by":"crossref","first-page":"540","DOI":"10.2307\/258135","article-title":"Data in search of a theory: a critical examination of the relationships among social performance, social disclosure, and economic performance of U.S. firms","volume":"10","author":"Ullmann","year":"1985","journal-title":"Acad. Manage. Rev."},{"issue":"2","key":"10.1016\/j.jaccpubpol.2016.06.001_b0355","doi-asserted-by":"crossref","first-page":"123","DOI":"10.1016\/j.jaccpubpol.2004.12.007","article-title":"Exploring differences in social disclosures internationally: a stakeholder perspective","volume":"24","author":"van der Laan Smith","year":"2005","journal-title":"J. Account. Public Policy"},{"issue":"1","key":"10.1016\/j.jaccpubpol.2016.06.001_b0360","doi-asserted-by":"crossref","first-page":"179","DOI":"10.1016\/0165-4101(83)90011-3","article-title":"Discretionary disclosure","volume":"5","author":"Verrecchia","year":"1983","journal-title":"J. Account. Econ."},{"key":"10.1016\/j.jaccpubpol.2016.06.001_b0365","doi-asserted-by":"crossref","first-page":"97","DOI":"10.1016\/S0165-4101(01)00025-8","article-title":"Essays on disclosure","volume":"32","author":"Verrecchia","year":"2001","journal-title":"J. Account. Econ."},{"issue":"4","key":"10.1016\/j.jaccpubpol.2016.06.001_b0370","doi-asserted-by":"crossref","first-page":"817","DOI":"10.2307\/1912934","article-title":"A heteroskedasticity-consistent covariance matrix estimator and a direct test for heteroskedasticity","volume":"48","author":"White","year":"1980","journal-title":"Econometrica"},{"issue":"1","key":"10.1016\/j.jaccpubpol.2016.06.001_b0375","doi-asserted-by":"crossref","first-page":"53","DOI":"10.1016\/0361-3682(82)90025-3","article-title":"An evaluation of environmental disclosures made in corporate annual reports","volume":"7","author":"Wiseman","year":"1982","journal-title":"Account. Organ. Soc."},{"issue":"4","key":"10.1016\/j.jaccpubpol.2016.06.001_b0380","doi-asserted-by":"crossref","first-page":"691","DOI":"10.5465\/amr.1991.4279616","article-title":"Corporate social performance revisited","volume":"16","author":"Wood","year":"1991","journal-title":"Acad. Manage. Rev."}],"container-title":["Journal of Accounting and Public Policy"],"original-title":[],"language":"en","link":[{"URL":"https:\/\/api.elsevier.com\/content\/article\/PII:S0278425416300333?httpAccept=text\/xml","content-type":"text\/xml","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/api.elsevier.com\/content\/article\/PII:S0278425416300333?httpAccept=text\/plain","content-type":"text\/plain","content-version":"vor","intended-application":"text-mining"}],"deposited":{"date-parts":[[2023,8,19]],"date-time":"2023-08-19T01:38:34Z","timestamp":1692409114000},"score":1,"resource":{"primary":{"URL":"https:\/\/linkinghub.elsevier.com\/retrieve\/pii\/S0278425416300333"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2016,9]]},"references-count":76,"journal-issue":{"issue":"5","published-print":{"date-parts":[[2016,9]]}},"alternative-id":["S0278425416300333"],"URL":"https:\/\/doi.org\/10.1016\/j.jaccpubpol.2016.06.001","relation":{},"ISSN":["0278-4254"],"issn-type":[{"value":"0278-4254","type":"print"}],"subject":[],"published":{"date-parts":[[2016,9]]},"assertion":[{"value":"Elsevier","name":"publisher","label":"This article is maintained by"},{"value":"The relationship between sustainability performance and sustainability disclosure \u2013 Reconciling voluntary disclosure theory and legitimacy theory","name":"articletitle","label":"Article Title"},{"value":"Journal of Accounting and Public Policy","name":"journaltitle","label":"Journal Title"},{"value":"https:\/\/doi.org\/10.1016\/j.jaccpubpol.2016.06.001","name":"articlelink","label":"CrossRef DOI link to publisher maintained version"},{"value":"article","name":"content_type","label":"Content Type"},{"value":"\u00a9 2016 Elsevier Inc. All rights reserved.","name":"copyright","label":"Copyright"}]}}