Page 17 - Azerbaijan State University of Economics

THE Florentin Emil Tănasă, Marian Siminică, Florian Marcel Nuță: The Role of Sustainability
Reporting for Enhancing the Corporate Credibility. A Literature Review

Bebbington, J., Larrinaga, C., & Moneva, J. M. (2008). Corporate social reporting and
reputation risk management. Accounting, Auditing & Accountability Journal, 21(3), 337-
361.

Beushe, W.M., Szabolch, P., Viktor, M., & Jebene, T. (2024). Responsible leadership
and organizational citizenship behavior: The mediation role of employees CSR
perception. The Journal of Economic Sciences: Theory and Practice, 81(2), 117-142.

Brown, N., & Deegan, C. (1998). The public disclosure of environmental performance
information—a dual test of media agenda setting theory and legitimacy theory.
Accounting and Business Research, 29(1), 21-41.

Casey, R. J., & Grenier, J. H. (2015). Understanding and contributing to the enigma
of corporate social responsibility (CSR) assurance. Auditing: A Journal of Practice &
Theory, 34(1), 97-117.

Cho, C. H., & Patten, D. M. (2007). The role of environmental disclosures as tools of
legitimacy: A research note. Accounting, Organizations and Society, 32(7-8), 639-647.

Connelly, B. L., Certo, S. T., Ireland, R. D., & Reutzel, C. R. (2011). Signaling theory:
A review and synthesis. Journal of Management, 37(1), 39-67.

Deegan, C. (2002). Introduction: The legitimising effect of social and environmental
disclosures–a theoretical foundation. Accounting, Auditing & Accountability Journal,
15(3), 282-311.

Dhaliwal, D. S., Li, O. Z., Tsang, A., & Yang, Y. G. (2011). Voluntary nonfinancial
disclosure and the cost of equity capital: The initiation of corporate social
responsibility reporting. The Accounting Review, 86(1), 59-100.

Dhaliwal, D. S., Radhakrishnan, S., Tsang, A., & Yang, Y. G. (2012). Nonfinancial
disclosure and analyst forecast accuracy: International evidence on corporate social
responsibility reporting. The Accounting Review, 87(3), 723-759.

Dowling, J., & Pfeffer, J. (1975). Organizational legitimacy: Social values and
organizational behavior. Pacific Sociological Review, 18(1), 122-136.

Eilifsen, A., & Willekens, M. (2008). Auditing and Assurance Services. McGraw-Hill
Education.

EY. (2024a). 2024 EY Institutional Investor Survey.

EY. (2024b). 2024 EY Global Corporate Reporting Survey.

EY. (2024c). 2024 EY Global Climate Action Barometer.

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