Relevant bibliographies by topics / Disclosure institutionalism

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  1. Journal articles
  2. Dissertations / Theses
  3. Book chapters

Academic literature on the topic 'Disclosure institutionalism'

Author: Grafiati
Published: 11 March 2023
Last updated: 31 July 2025

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Journal articles on the topic "Disclosure institutionalism"

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Álvarez-Etxeberria, Igor, Miguel Marco-Fondevila, and Constancio Zamora-Ramírez. "Non-Financial Disclosure: Isomorphism Effect in the Face of New Regulation." Sustainability 15, no. 11 (2023): 8493. http://dx.doi.org/10.3390/su15118493.

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The purpose of this paper is to study the mimetic isomorphism process among firms in a context of expectations of further non-financial disclosure regulation. From the new institutionalism theory approach, we study the effect that the 2014/95/EU Directive transposition into the Spanish law had on 120 companies over an eight-year period and the isomorphism determined by their activity and leadership in reporting before (expectations period) and after the law enactment. Before the law, a trend to increase disclosure was observed, especially among environmentally sensible sectors and low-level re
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Yamshchikova, Tat'yana N., and Tat'yana A. Zhuravleva. "Institutionalism and Modern Socio-Economic Trends of Social Development." Economics of Contemporary Russia, no. 3 (October 12, 2020): 7–18. http://dx.doi.org/10.33293/1609-1442-2020-3(90)-7-18.

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The life cycle is inherent in any system and its individual elements. The period from the formation of a particular socio-economic system to its death (change) is its life cycle. There is an acute need for understanding new phenomena and development challenges, assessing possible threats and risks that may accompany the transformation of socio-economic relations in transitional periods. The purpose of the article is to describe the trends in socio-economic reality that have manifested in recent decades, which allow outlining the expected features of the decades to come. The consistent disclosu
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Oliveira, Marcelle Colares, João Ésio Ponte Junior, and Oderlene Veira Oliveira. "CORPORATE SOCIAL REPORTING PRACTICES OF FRENCH AND BRAZILIAN COMPANIES: A COMPARISON BASED ON INSTITUTIONAL THEORY." Revista de Contabilidade e Organizações 7, no. 18 (2013): 60. http://dx.doi.org/10.11606/rco.v7i18.55427.

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<p>The objective of this study is to determine whether or not social information disclosure practices of the top 15 Brazilian and top 15 French companies listed in the Forbes global ranking differ due to company size, country of origin, using the 16 indicators of the United Nations publication ‛Guidance on Corporate Responsibility Indicators in Annual Reports’ as benchmark. The empirical evidence is further analyzed using Institutional Theory as support. The study is based on a literature review and documents issued by the companies in the selected sample. The methodology is exploratory,
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Slacik, Johannes, and Dorothea Greiling. "Coverage of G4-indicators in GRI-sustainability reports by electric utilities." Journal of Public Budgeting, Accounting & Financial Management 32, no. 3 (2020): 359–78. http://dx.doi.org/10.1108/jpbafm-06-2019-0100.

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PurposeElectric utility companies (EUC) are expected to play a key role toward implementing ambitious climate change aims being under critical scrutiny by regulators and stakeholders. However, EUC provide an under-researched field regarding sustainability reporting with the focus on economic, social and ecological concerns. This paper aims to gain insights of the sustainability reporting practice of EUC and the coverage of indicators based on the Global Reporting Initiative (GRI)-Guidelines.Design/methodology/approachA twofold documentary analysis of 186 GRI-G4 sustainability reports by EUC gl
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Bello, Mohammed Sabo, Ridzwana Mohd Said, and Syeda Saba Nazir Gardazi. "Firm Level Attributes of Sustainability Disclosure Compliance: Moderating Role of Institutional Quality." Asian Journal of Economics, Business and Accounting 24, no. 7 (2024): 275–90. http://dx.doi.org/10.9734/ajeba/2024/v24i71409.

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Corporate Sustainability Disclosure Compliance (CSDC) has become increasingly important globally as stakeholders demand greater transparency and accountability from companies regarding their environmental, social and governance (ESG) practices. However, the extent to which companies comply with sustainability disclosure requirements can vary depending on the quality of the institutional environment in which they operate. In Nigeria, a country with a diverse economic landscape and varying levels of institutional quality, understanding how institutional factors influence firms' compliance with s
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Khan, Tehmina. "The initiation of environmental auditing in the United States." Managerial Auditing Journal 32, no. 8 (2017): 810–26. http://dx.doi.org/10.1108/maj-06-2016-1393.

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Purpose The main purpose in this article is to highlight civil society activism that resulted in the inception of environmental auditing in the United States in the 1970s. The General Motors (GM) campaign which is discussed in this article led towards major institutional changes for the implementation of corporate social responsibility (environmental) reporting originally referred to as social (environmental) auditing. The Securities and Exchange Commission’s (SEC) role and actions are analysed in detail in order to highlight the direction of this Federal Agency in relation to the implementati
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Andrades, Javier, Manuel Larrán, María José Muriel, Maria Yolanda Calzado, and María Paula Lechuga Sancho. "Online sustainability disclosure by Spanish hospitals: an institutionalist approach." International Journal of Public Sector Management 34, no. 5 (2021): 529–45. http://dx.doi.org/10.1108/ijpsm-09-2020-0259.

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PurposeThis paper examines the level of sustainability disclosures provided by Spanish hospitals using exclusively the information revealed in their institutional websites. Based on different levels of disclosure, the authors try to find the possible reasons why some Spanish hospitals reveal more sustainability information than others.Design/methodology/approachTo achieve this goal, the authors conducted a content analysis of the official websites of all Spanish hospitals identified by the Ministry of Health, Social Services and Equality.FindingsThe results reveal that Spanish hospitals seem t
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Dudukalov, Egor V., Elena Yu Zolochevskaya, Marina Yu Sorokina, and Lyaylya S. Mangusheva. "STRUCTURING THE ECONOMIC SPACE FOR SMALL BUSINESS IN THE AGRO-INDUSTRIAL COMPLEX." Siberian Journal of Life Sciences and Agriculture 14, no. 2 (2022): 176–215. http://dx.doi.org/10.12731/2658-6649-2022-14-2-176-215.

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Objective. The article is devoted to the disclosure of theoretical issues, the development of guidelines for the structuring of the economic space of small businesses in the agro-industrial complex.
 Materials and methods. Based on the systemic, integrated and cluster approaches, theories of spatial distribution of production, institutionalism and state regulation, the systemic prerequisites for the need to structure the economic space are identified, taking into account the number of economic entities of small forms of agricultural production and its natural resource potential, the statu
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Faisal, Faisal, Hasna Azizah Fithriani, and Tarmizi Achmad. "CARBON DISCLOSURE PRACTICES OF AEROSPACE AND AIRLINES COMPANIES: SUBSTANTIVE OR SYMBOLIC LEGITIMATION." International Journal of Service Management and Sustainability 1, no. 1 (2019): 37. http://dx.doi.org/10.24191/ijsms.v1i1.6027.

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This study investigates whether firms increase their carbon disclosure to gain the attention of stakeholder and whether the pattern of disclosure is symbolic or substantive. Content analysis of the annual and sustainability reports of forty-two aerospace, air courier and airlines companies listed on Forbes 2000 was conducted to measure and compare disclosure practices in 2011 and 2013. The descriptive statistics and Wilcoxon signed-rank test were carried out to answer the research questions. We found that firms do increase their carbon disclosure in sustainability reports only. In spite of the
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Vasyl, MUKOVIZ. "TRANSACTION COSTS OF A BUSINESS ENTITY: ACCOUNTING AND ANALYTICAL SUPPORT." Herald of Kyiv National University of Trade and Economics 137, no. 3 (2021): 133–46. http://dx.doi.org/10.31617/visnik.knute.2021(137)10.

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Background. Each entity in the course of business has transaction costs (TC) that directly or indirectly affect financial and economic position of an entity. The volume of TC is constantly growing, so we should take them into account in making management decisions, to ensure their monitoring, separate accounting and to record in the books of the entity. Analysis of recent research and publications has shown that there is a large num­ber of scientific achievements of foreign and domestic scientists, but significant number of issues connected with the importance of reflecting information on tran
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Dissertations / Theses on the topic "Disclosure institutionalism"

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IBRAHIMOVA, SAMIRA. "The perspectives of the EU‘s specialization in civilian crisis management under the CSDP mechanism: discursive institutionalist analysis." Doctoral thesis, Luiss Guido Carli, 2016. http://hdl.handle.net/11385/201107.

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Institutionalist approaches to crisis management: discursive institutionalism: CSDP, NATO and EU as a regional and global actor. A long story of a young CSDP: European “puissance” in practice. Case studies: theory under Test.
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El, hajjari Borg Mounia, and Elin Sundberg. "Licence to Talk : Sustainability Managers and their Managerial Realities within the Corporate Sustainability Paradox." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-448552.

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While sustainability-dedicated managers and related titles represent a profession that has hardly existed for more than a decade, it is not surprising that the field of research concentrating on these professionals is in itself relatively new. With an increasing demand for corporations to take their social and environmental responsibility, and a corporate sustainability characterized by tension and paradox, we found it of importance to explore the role and entanglements of these professionals. By analysing 17 in-depth interviews with sustainability-dedicated professionals from the private sect
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Book chapters on the topic "Disclosure institutionalism"

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de Pitta Simões, Patrick. "The Legal Impact of the Portuguese Whistleblowing System on Financial Reporting." In Accounting and Financial Reporting Challenges for Government, Non-Profits, and the Private Sector. IGI Global, 2023. http://dx.doi.org/10.4018/978-1-6684-7293-4.ch012.

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In an increasingly global information society, public disclosure of corruption cases has been frequent, making us question the conduct of those involved. In order to avoid social alarmism and to safeguard the identification of those involved, a system of reporting channels, also known as the whistleblowing system, has been developed throughout the world. In turn, the evolution in the way financial reports are produced and analysed has caused new demands for social scrutiny to be incorporated such as those relating to the whistleblowing system. This text will address the impact of whistleblowin
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