Environmental |
Lohn, 2011Lohn, V. (2011). Indicadores de responsabilidade social: Uma proposta para as Instituições de Ensino Superior. Gestão Universitária América Latina, 4(1), 110-128.; Michelon, 2011Michelon, G. (2011). Sustainability disclosure and reputation: A comparative study. Corporate Reputation Review, 14(2), 79-96.; Silva & Macagnan, 2012Silva, V. & Macagnan, C. (2012). Categorias de informações evidenciadas nos Relatórios Anuais. REDES - Revista de Desenvolvimento regional, 17(2), 154-174.; GRI, 2013GRI - Global Reporting Iniciative (2013). G4 - NGO - Sector Disclosure. Available at: Available at: https://www.globalreporting.org/resourcelibrary/GRI-G4-NGO-Sector-Disclosures.pdf
. (acessed 25 July 2017). https://www.globalreporting.org/resource...
; Instituto Ethos, 2013Instituto Ethos de Empresas e Responsabilidade Social. (2013). Indicadores Ethos de Responsabilidade Social empresarial. São Paulo: Instituto Ethos.; Khan, Muttakin & Siddiqui, 2013Khan, A., Muttakin, M. & Siddiqui, J. (2013). Corporate governance and corporate social responsibility disclosures: Evidence from an emerging economy. Journal of Business Ethics, 114, 207-223.; Naser & Hassan, 2013Naser, K. & Hassan, Y. (2013). Determinants of Corporate Social Responsibility Reporting: Evidence from an Emerging Economy. Journal of Contemporary Issues in Business Research , 2(3), 56-74.; Jizi, Salama, Dixon & Stratling, 2014Jizi, M., Salama, A., Dixon, R. & Stratling, R. (2014). Corporate governance and corporate social responsibility disclosure: Evidence from the UK banking sector. Journal Business Ethics, 125, 601-615.; Kansal, Joshi & Batra, 2014Kansal, M., Joshi, M. & Batra, G. (2014). Determinants of corporate social responsibility disclosures: Evidence from India. Advances in Accounting, incorporating Advances in International Accounting, 30, 217-229.; Marquezan, Seibert, Bartz, Barbosa & Alves, 2015Seibert, R. & Macagnan, C. (2015). Evidenciação das Instituições Comunitárias de Ensino Superior: Um estudo sob a perspectiva dos públicos de interesse. CONTEXTUS Revista Contemporânea de Economia e Gestão, 13(2), 176-209.; Rodríguez, Fernández & Simonetti, 2015Rodríguez, M., Fernández, M. & Simonetti, B. (2015). The social, economic and environmental dimensions of corporate social responsibility: The role played by consumers and potential entrepreneurs. International Business Review, 24(5), 836-848.; Antolín-López, et al., 2016Antolín-López, R., Delgado-Ceballos, J. d Montielme>. (2016). Deconstructing corporate sustainability: a comparison of different stakeholder metrics. Journal of Cleaner Production, 136(A), 05-17. ; Carroll, 2016Carroll, A. (2016). Carroll’s pyramid of CSR: taking another look. international Journal of Corporate Social Responsibility, 1(3), 02-08. ; Nurlaila, et al., 2017Nurlaila, Lubis, A., Bukit, R. & Fachruddin, K. (2017). The Influence of Stakeholder Pressure and Environmental Performance on Corporate Social and Enviromental Disclosure. International Journal of Economic Research, 14(15), 353-369.; Santos, 2018Santos, J. (2018). Relevância informacional atribuída ao disclosure de gastos ambientais. RC&C - Revista Contabilidade e Controladoria, 10(1), 71-84. . |
Social |
Lohn, 2011Lohn, V. (2011). Indicadores de responsabilidade social: Uma proposta para as Instituições de Ensino Superior. Gestão Universitária América Latina, 4(1), 110-128.; Michelon, 2011Michelon, G. (2011). Sustainability disclosure and reputation: A comparative study. Corporate Reputation Review, 14(2), 79-96.; Silva & Macagnan, 2012Silva, V. & Macagnan, C. (2012). Categorias de informações evidenciadas nos Relatórios Anuais. REDES - Revista de Desenvolvimento regional, 17(2), 154-174.; GRI, 2013GRI - Global Reporting Iniciative (2013). G4 - NGO - Sector Disclosure. Available at: Available at: https://www.globalreporting.org/resourcelibrary/GRI-G4-NGO-Sector-Disclosures.pdf
. (acessed 25 July 2017). https://www.globalreporting.org/resource...
; Instituto Ethos, 2013Instituto Ethos de Empresas e Responsabilidade Social. (2013). Indicadores Ethos de Responsabilidade Social empresarial. São Paulo: Instituto Ethos.; Khan, et al., 2013Khan, A., Muttakin, M. & Siddiqui, J. (2013). Corporate governance and corporate social responsibility disclosures: Evidence from an emerging economy. Journal of Business Ethics, 114, 207-223.; Naser & Hassan, 2013Naser, K. & Hassan, Y. (2013). Determinants of Corporate Social Responsibility Reporting: Evidence from an Emerging Economy. Journal of Contemporary Issues in Business Research , 2(3), 56-74.; Alkababji, 2014Alkababji, M. (2014). Voluntary Disclosure on Corporate Social Responsibility: A study on the Annual Reports of Palestinian Corporations. European Journal of Accounting Auditing and Finance Research, 2(4), 59-82.; Jizi et al., 2014Jizi, M., Salama, A., Dixon, R. & Stratling, R. (2014). Corporate governance and corporate social responsibility disclosure: Evidence from the UK banking sector. Journal Business Ethics, 125, 601-615.; Kansal, et al., 2014Kansal, M., Joshi, M. & Batra, G. (2014). Determinants of corporate social responsibility disclosures: Evidence from India. Advances in Accounting, incorporating Advances in International Accounting, 30, 217-229.; Rodríguez, et al., 2015Rodríguez, M., Fernández, M. & Simonetti, B. (2015). The social, economic and environmental dimensions of corporate social responsibility: The role played by consumers and potential entrepreneurs. International Business Review, 24(5), 836-848.; Antolín-López, et al., 2016Antolín-López, R., Delgado-Ceballos, J. d Montielme>. (2016). Deconstructing corporate sustainability: a comparison of different stakeholder metrics. Journal of Cleaner Production, 136(A), 05-17. ; Carroll, 2016Carroll, A. (2016). Carroll’s pyramid of CSR: taking another look. international Journal of Corporate Social Responsibility, 1(3), 02-08. ; Platonova, et al., 2018Platonova, E., Asutay, M., Dixon, R. & Mohammad, S. (2018). The impact of corporate social responsibility disclosure on financial performance: Evidence from the GCC Islamic Banking Sector. Journal Of Business Ethics, 151, 451-471. ; Services, n.d.. |
Economic and Financial |
Michelon, 2011Michelon, G. (2011). Sustainability disclosure and reputation: A comparative study. Corporate Reputation Review, 14(2), 79-96.; Dhanani & Connolly, 2012Dhanani, A. & Connolly, C. (2012). Discharging not-for-profit accountability: UK charities and public discourse. Accounting, Auditing and Accountability Journal, 25(7), 1140-1169.; Silva & Macagnan, 2012Silva, V. & Macagnan, C. (2012). Categorias de informações evidenciadas nos Relatórios Anuais. REDES - Revista de Desenvolvimento regional, 17(2), 154-174.; GRI, 2013GRI - Global Reporting Iniciative (2013). G4 - NGO - Sector Disclosure. Available at: Available at: https://www.globalreporting.org/resourcelibrary/GRI-G4-NGO-Sector-Disclosures.pdf
. (acessed 25 July 2017). https://www.globalreporting.org/resource...
; Hofmann & McSwain, 2013Hofmann, M. & McSwain, D. (2013). Financial disclosure management in the nonprofit sector: A framework for past and future research. Journal of Accounting Literature, 32, 61-87.; Fu, Ye & Law, 2014Fu, H., Ye, B. & Law, R. (2014). You do well and I do well? The behavioral consequences of corporate social responsibility. International Journal of Hospitality Management, 40, 62-70.; Rodríguez, et al., 2015Rodríguez, M., Fernández, M. & Simonetti, B. (2015). The social, economic and environmental dimensions of corporate social responsibility: The role played by consumers and potential entrepreneurs. International Business Review, 24(5), 836-848.; Antolín-López, et al., 2016Antolín-López, R., Delgado-Ceballos, J. d Montielme>. (2016). Deconstructing corporate sustainability: a comparison of different stakeholder metrics. Journal of Cleaner Production, 136(A), 05-17. ; Carroll, 2016Carroll, A. (2016). Carroll’s pyramid of CSR: taking another look. international Journal of Corporate Social Responsibility, 1(3), 02-08. , SEC, n.dSEC, S. (n.d.). Form 20-F. available at: available at: http://www.sec.gov/about/forms
(acessed 02 August 2016). http://www.sec.gov/about/forms...
.; Serviçes, n.d. |
Products and Services |
GRI, 2013GRI - Global Reporting Iniciative (2013). G4 - NGO - Sector Disclosure. Available at: Available at: https://www.globalreporting.org/resourcelibrary/GRI-G4-NGO-Sector-Disclosures.pdf
. (acessed 25 July 2017). https://www.globalreporting.org/resource...
; Khan, et al., 2013Khan, A., Muttakin, M. & Siddiqui, J. (2013). Corporate governance and corporate social responsibility disclosures: Evidence from an emerging economy. Journal of Business Ethics, 114, 207-223.; Naser & Hassan, 2013Naser, K. & Hassan, Y. (2013). Determinants of Corporate Social Responsibility Reporting: Evidence from an Emerging Economy. Journal of Contemporary Issues in Business Research , 2(3), 56-74.; Alkababji, 2014Alkababji, M. (2014). Voluntary Disclosure on Corporate Social Responsibility: A study on the Annual Reports of Palestinian Corporations. European Journal of Accounting Auditing and Finance Research, 2(4), 59-82.; Jizi et al, 2014Jizi, M., Salama, A., Dixon, R. & Stratling, R. (2014). Corporate governance and corporate social responsibility disclosure: Evidence from the UK banking sector. Journal Business Ethics, 125, 601-615.; Kansal, et al., 2014Kansal, M., Joshi, M. & Batra, G. (2014). Determinants of corporate social responsibility disclosures: Evidence from India. Advances in Accounting, incorporating Advances in International Accounting, 30, 217-229.; Seibert & Macagnan, 2017Seibert, R. & Macagnan, C. (2017). Responsabilidade social: A transparência das Instituições de Ensino Superior Filantrópicas. Mauritius. Novas Edições Acadêmicas. ; Platonova, et al., 2018Platonova, E., Asutay, M., Dixon, R. & Mohammad, S. (2018). The impact of corporate social responsibility disclosure on financial performance: Evidence from the GCC Islamic Banking Sector. Journal Of Business Ethics, 151, 451-471. ; SEC, n.dSEC, S. (n.d.). Form 20-F. available at: available at: http://www.sec.gov/about/forms
(acessed 02 August 2016). http://www.sec.gov/about/forms...
.. |
Strategic |
Dhanani & Connoly, 2012Dhanani, A. & Connolly, C. (2012). Discharging not-for-profit accountability: UK charities and public discourse. Accounting, Auditing and Accountability Journal, 25(7), 1140-1169.; Silva & Macagnan, 2012Silva, V. & Macagnan, C. (2012). Categorias de informações evidenciadas nos Relatórios Anuais. REDES - Revista de Desenvolvimento regional, 17(2), 154-174.; Zainon, Atan & Wah, 2014Zainon, S., Atan, R. & Wah, Y. (2014). An empirical study on the determinants of information disclosure of Malaysian non-profit organizations. Asian Review of Accounting, 22(1), 35-55.; Seibert & Macagnan, 2017Seibert, R. & Macagnan, C. (2017). Responsabilidade social: A transparência das Instituições de Ensino Superior Filantrópicas. Mauritius. Novas Edições Acadêmicas. ; Platonova, et al., 2018Platonova, E., Asutay, M., Dixon, R. & Mohammad, S. (2018). The impact of corporate social responsibility disclosure on financial performance: Evidence from the GCC Islamic Banking Sector. Journal Of Business Ethics, 151, 451-471. ; SEC, n.dSEC, S. (n.d.). Form 20-F. available at: available at: http://www.sec.gov/about/forms
(acessed 02 August 2016). http://www.sec.gov/about/forms...
.; Services, n.d. |
Organizational Governance |
Lohn, 2011Lohn, V. (2011). Indicadores de responsabilidade social: Uma proposta para as Instituições de Ensino Superior. Gestão Universitária América Latina, 4(1), 110-128.; Silva & Macagnan, 2012Silva, V. & Macagnan, C. (2012). Categorias de informações evidenciadas nos Relatórios Anuais. REDES - Revista de Desenvolvimento regional, 17(2), 154-174.; GRI, 2013GRI - Global Reporting Iniciative (2013). G4 - NGO - Sector Disclosure. Available at: Available at: https://www.globalreporting.org/resourcelibrary/GRI-G4-NGO-Sector-Disclosures.pdf
. (acessed 25 July 2017). https://www.globalreporting.org/resource...
; Instituto Ethos, 2013Instituto Ethos de Empresas e Responsabilidade Social. (2013). Indicadores Ethos de Responsabilidade Social empresarial. São Paulo: Instituto Ethos.; Seibert & Macagnan, 2017Seibert, R. & Macagnan, C. (2017). Responsabilidade social: A transparência das Instituições de Ensino Superior Filantrópicas. Mauritius. Novas Edições Acadêmicas. ; SEC, n.d SEC, S. (n.d.). Form 20-F. available at: available at: http://www.sec.gov/about/forms
(acessed 02 August 2016). http://www.sec.gov/about/forms...
|
Ethic |
Fu, et al., 2014Fu, H., Ye, B. & Law, R. (2014). You do well and I do well? The behavioral consequences of corporate social responsibility. International Journal of Hospitality Management, 40, 62-70.; Carroll, 2016Carroll, A. (2016). Carroll’s pyramid of CSR: taking another look. international Journal of Corporate Social Responsibility, 1(3), 02-08. . |
Legal |
Dhanani & Connoly, 2012Dhanani, A. & Connolly, C. (2012). Discharging not-for-profit accountability: UK charities and public discourse. Accounting, Auditing and Accountability Journal, 25(7), 1140-1169.; Fu, et al., 2014Fu, H., Ye, B. & Law, R. (2014). You do well and I do well? The behavioral consequences of corporate social responsibility. International Journal of Hospitality Management, 40, 62-70.; Carroll, 2016Carroll, A. (2016). Carroll’s pyramid of CSR: taking another look. international Journal of Corporate Social Responsibility, 1(3), 02-08. . |
General |
Zainon, et al., 2014Zainon, S., Atan, R. & Wah, Y. (2014). An empirical study on the determinants of information disclosure of Malaysian non-profit organizations. Asian Review of Accounting, 22(1), 35-55.. |