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Keywords: sustainability reporting
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Journal Articles

Firm Responses to Nonprescriptive Pollution Regulation: Evidence from China’s Corporate Social Responsibility Reporting Mandate

Jeffrey Gramlich, Li Huang
Journal: Accounting and the Public Interest
Accounting and the Public Interest 1–36.
https://doi.org/10.2308/API-2021-011
Published: 25 July 2023
... of Accounting, Spokane, WA, USA. Editor’s note: Accepted by Dana Wallace, under the Editorship of Amy M. Hageman. 2023 23 08 2021 28 11 2022 08 01 2023 disclosure regulation environmental performance corporate social responsibility sustainability reporting Porter...
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Journal Articles

Impression Management in Sustainability Reports: An Empirical Investigation of the Use of Graphs

Charles H. Cho, Giovanna Michelon, Dennis M. Patten
Journal: Accounting and the Public Interest
Accounting and the Public Interest (2012) 12 (1): 16–37.
https://doi.org/10.2308/apin-10249
Published: 01 December 2012
...Charles H. Cho; Giovanna Michelon; Dennis M. Patten ABSTRACT The purpose of this paper is to investigate whether firms use graphs in their sustainability reports in order to present a more favorable view of their social and environmental performance. Further, because prior research indicates...
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