True transparency or mere decoupling? : the study of selective disclosure in sustainability reporting
Maria Roszkowska-Menkes, Maria Aluchna, Bogumił Kamiński
| Year of publication: |
2024
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|---|---|
| Authors: | Roszkowska-Menkes, Maria ; Aluchna, Maria ; Kaminski, Bogumil |
| Published in: |
Critical perspectives on accounting : an international journal for social and organizational accountability. - Amsterdam : Elsevier, ISSN 1045-2354, ZDB-ID 1463190-8. - Vol. 98.2024, Art.-No. 102700, p. 1-24
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| Subject: | Counter accounting | Decoupling | Determinants | Institutional theory | Selective disclosure | Sustainability reporting | Nachhaltigkeitsbericht | Unternehmenspublizität | Corporate disclosure | Berichtswesen | Reporting | Institutionenökonomik | Institutional economics |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.cpa.2023.102700 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10015065288