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

Lyon, T. P., & Maxwell, J. W. (2011). Greenwash: Corporate environmental disclosure
under threat of audit. Journal of Economics & Management Strategy, 20(1), 3-41.

Marquis, C., Toffel, M. W., & Zhou, Y. (2016). Scrutiny, norms, and selective disclosure:
A review of organizational transparency. Academy of Management Annals, 10(1), 1-46.

Martinez-Ferrero, J., & Garcia-Sanchez, I. M. (2017). Assurance of sustainability
reports: The role of the auditor and the audit committee. Business Strategy and the
Environment, 26(8), 1126-1142.
Moser, D. V., & Martin, P. R. (2012). A broader perspective on the auditor's role in
society. Accounting Horizons, 26(3), 573-580.

O’Dwyer, B. (2011). The state of sustainability assurance: A review of the academic and
practitioner literature. Accounting, Auditing & Accountability Journal, 24(7), 896-918.

O’Dwyer, B., & Owen, D. L. (2005). Assurance statement practice in environmental,
social and sustainability reporting: a critical evaluation. The British Accounting
Review, 37(2), 205-229.

Park, J. D., & Brorson, T. (2005). The effect of EMS on corporate environmental
performance. Journal of Cleaner Production, 13(7), 749-757.

Parker, L. D. (2005). Social and environmental accountability research: A view from the
commentary box. Accounting, Auditing & Accountability Journal, 18(6), 842-860.

Patten, D. M. (1992). Intra-industry environmental disclosures in response to the Alaskan
oil spill: A test of legitimacy theory. The Accounting Review, 67(3), 471-499.

Patten, D. M. (2002). The relation between environmental performance and environmental
disclosure: A research note. Accounting, Organizations and Society, 27(8), 763-773.

Pflugrath, G., Eilifsen, A., & Simnett, R. (2011). The impact of assurance and assurer's
professional affiliation on financial analysts' assessment of credibility of corporate social
responsibility reports. Auditing: A Journal of Practice & Theory, 30(3), 239-254.

Roberts, R. W. (1992). Determinants of corporate social responsibility disclosure: An
application of stakeholder theory. Accounting, Organizations and Society, 17(6), 595-612.

Schaltegger, S., Horisch, J., & Freeman, R.E. (2017). Business cases for
sustainability: A stakeholder theory perspective, Organization & Environment, 32(3).
https://doi.org/10.1177/1086026617722882

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