David Bourget (Western Ontario)
David Chalmers (ANU, NYU)
Rafael De Clercq
Jack Alan Reynolds
Learn more about PhilPapers
Proceedings of the International Association for Business and Society 19:335-342 (2008)
This paper moves beyond corporate environmental disclosure (CED), and examines the concept of corporate sustainability disclosure (CSD) and CSD standards. While sustainability disclosure has been adopted by some larger firms, the majority of transnational firms do not yet participate in this process. This paper develops a framework and propositions for effective CSD standards. Consistent with general literature on standards, this study suggests that CSD standards that are broadly-focused and developed by private standard setters (e.g., GRI) hold the greatest promise for widespread acceptance. Furthermore, the paper suggests that financial analysts--who provide the metrics for firm valuation—should participate in developing a universal set of CSD standards, in order to promote acceptance
|Keywords||No keywords specified (fix it)|
|Categories||categorize this paper)|
Setup an account with your affiliations in order to access resources via your University's proxy server
Configure custom proxy (use this if your affiliation does not provide a proxy)
|Through your library|
References found in this work BETA
No references found.
Citations of this work BETA
No citations found.
Similar books and articles
Stephen Yan-Leung Cheung, J. Thomas Connelly & Piman Limpaphayom (2007). Determinants of Corporate Disclosure and Transparency. International Corporate Responsibility Series 3:313-342.
Stephen Yan-Leung Cheung, J. Thomas Connelly & Piman Limpaphayom (2007). Determinants of Corporate Disclosure and Transparency: Evidence From Hong Kong and Thailand. International Corporate Responsibility Series 3:313-342.
Qi Li, Wei Luo, Yaping Wang & Liansheng Wu (2013). Firm Performance, Corporate Ownership, and Corporate Social Responsibility Disclosure in China. Business Ethics 22 (1):159-173.
Wing S. Chow & Yang Chen (2012). Corporate Sustainable Development: Testing a New Scale Based on the Mainland Chinese Context. [REVIEW] Journal of Business Ethics 105 (4):519-533.
J. D. Mahadeo, V. Oogarah-Hanuman & T. Soobaroyen (2011). A Longitudinal Study of Corporate Social Disclosures in a Developing Economy. Journal of Business Ethics 104 (4):545-558.
Timo W. M. van den Brink & Frans van der Woerd (2004). Industry Specific Sustainability Benchmarks: An ECSF Pilot Bridging Corporate Sustainability with Social Responsible Investments. [REVIEW] Journal of Business Ethics 55 (2):187-203.
Timo W. M. Van Den Brink & Frans van Der Woerd (2004). Industry Specific Sustainability Benchmarks: An ECSF Pilot Bridging Corporate Sustainability with Social Responsible Investments. Journal of Business Ethics 55 (2):187 - 203.
Diana C. Robertson & Nigel Nicholson (1996). Expressions of Corporate Social Responsibility in U.K. Firms. Journal of Business Ethics 15 (10):1095 - 1106.
Charles P. Koerber (2009). Corporate Responsibility Standards: Current Implications and Future Possibilities for Peace Through Commerce. [REVIEW] Journal of Business Ethics 89 (4):461 - 480.
Marcel van Marrewijk & Marco Werre (2003). Multiple Levels of Corporate Sustainability. Journal of Business Ethics 44 (2-3):107-119.
Marcel Van Marrewijk & Marco Werre (2003). Multiple Levels of Corporate Sustainability. Journal of Business Ethics 44 (2/3):107 - 119.
Cynthia Clark Williams (2007). Influences on the Scope of Corporate Disclosure Programs. Proceedings of the International Association for Business and Society 18:118-120.
Naomi A. Gardberg, Donald H. Schepers & Louis Lipani (2011). Antecedents of Corporate Political Finance Disclosure. Proceedings of the International Association for Business and Society 22:424-435.
J. Brooke Hamilton Iii & David Hoch (1997). Ethical Standards for Business Lobbying. Business Ethics Quarterly 7 (3):117-129.
Added to index2012-03-18
Total downloads8 ( #276,630 of 1,726,249 )
Recent downloads (6 months)4 ( #183,615 of 1,726,249 )
How can I increase my downloads?