Special Issue of Organization & Environment on “Nonfinancial Disclosure and Real Sustainable Change Within and Beyond Organizations: Mechanisms,Outcomes,and Complications”

Aragòn-Correa J. A. Marcus A. A. Vogel D. (2020). The effects of mandatory and voluntary regulatory pressures on firms’ environmental strategies: A review and recommendations for future research. Academy of Management Annals, 14(1), 339-365. https://doi.org/10.5465/annals.2018.0014

Bansal P. Knox-Hayes J. (2013). The time and space of materiality in organizations and the natural environment. Organization & Environment, 26(1), 61-82. https://doi.org/10.1177/1086026612475069

de Bakker F. G. A. Matten D. Spence L. J. Wickert C. (2020). The elephant in the room: The nascent research agenda on corporations, social responsibility, and capitalism. Business & Society. Advance online publication. https://doi.org/10.1177/0007650319898196

Eberlein B. (2019). Who fills the global governance gap? Rethinking the roles of business and government in global governance. Organization Studies, 40(8), 1125-1145. https://doi.org/10.1177/0170840619847720

Eccles R. G. Lee L.-E. Stroehle J. C. (2019). The social origins of ESG: An analysis of Innovest and KLD. Organization & Environment. Advance online publication. https://doi.org/10.1177/1086026619888994

Eccles R. G. Serafeim G. Krzus M. P. (2011). Market interest in nonfinancial information. Journal of Applied Corporate Finance, 23(4), 113-127. https://doi.org/10.1111/j.1745-6622.2011.00357.x

Einwiller S. Ruppel C. Schnauber A. (2016). Harmonization and differences in CSR reporting of US and German companies: Analyzing the role of global reporting standards and country-of-origin. Corporate Communications: An International Journal, 21(2), 230-245. https://doi.org/10.1108/CCIJ-09-2014-0062

European Parliament. (2014). Directive 2014/95/EU of the European Parliament and of the Council of 22 October 2014 amending Directive 2013/34/EU as regards disclosure of non-financial and diversity information by certain large undertakings and groups. http://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:32014L0095&from=EN

Graham J. R. Hanlon M. Shevlin T. (2011). Real effects of accounting rules: Evidence from multinational firms’ investment location and profit repatriation decisions. Journal of Accounting Research, 49(1), 137-185. https://doi.org/10.1111/j.1475-679X.2010.00395.x

Grushina S. V. (2017). Collaboration by design: Stakeholder engagement in GRI sustainability reporting guidelines. Organization & Environment, 30(4), 366-385. https://doi.org/10.1177/1086026616681612

Hahn R. Reimsbach D. Schiemann F. (2015). Organizations, climate change, and transparency: Reviewing the literature on carbon disclosure. Organization & Environment, 28(1), 80-102. https://doi.org/10.1177/1086026615575542

Herremans I. M. Nazari J. A. Mahmoudian F. (2016). Stakeholder relationships, engagement, and sustainability reporting. Journal of Business Ethics, 138(3), 417-435. https://doi.org/10.1007/s10551-015-2634-0

Kanodia C. Sapra H. (2016). A real effects perspective to accounting measurement and disclosure: Implications and insights for future research. Journal of Accounting Research, 54(2), 623-676. https://doi.org/10.1111/1475-679X.12109

Kim E.-H. Lyon T. P. (2011). Strategic environmental disclosure: Evidence from the DOE’s voluntary greenhouse gas registry. Journal of Environmental Economics and Management, 61(3), 311-326. https://doi.org/10.1016/j.jeem.2010.11.001

Luo X. Wang H. Raithel S. Zheng Q. (2015). Corporate social performance, analyst stock recommendations, and firm future returns. Strategic Management Journal, 36(1), 123-136. https://doi.org/10.1002/smj.2219

Marquis C. Toffel M. W. Zhou Y. (2016). Scrutiny, norms, and selective disclosure: A global study of greenwashing. Organization Science, 27(2), 483-504. https://doi.org/10.1287/orsc.2015.1039

Matisoff D. C. (2013). Different rays of sunlight: Understanding information disclosure and carbon transparency. Energy Policy, 55, 579-592. https://doi.org/10.1016/j.enpol.2012.12.049

Matsumura E. M. Prakash R. Vera-Muñoz S. C. (2014). Firm-value effects of carbon emissions and carbon disclosures. Accounting Review, 89(2), 695-724. https://doi.org/10.2308/accr-50629

Rawhouser H. Cummings M. E. Marcus A. (2018). Sustainability standards and stakeholder engagement: Lessons from carbon markets. Organization & Environment, 31(3), 263-282. https://doi.org/10.1177/1086026617718434

Reimsbach D. Schiemann F. Hahn R. Schmiedchen E. (2019). In the eyes of the beholder: Experimental evidence on the contested nature of materiality in sustainability reporting. Organization & Environment. Advance online publication. https://doi.org/10.1177/1086026619875436

Wickert C. de Bakker F. G. A. (2018). Pitching for social change: Toward a relational approach to selling and buying social issues. Academy of Management Discoveries, 4(1), 50-73. https://doi.org/10.5465/amd.2015.0009

Wickert C. Risi D. (2019). Corporate social responsibility. Cambridge elements. Elements in business strategy: Vol. 12. Cambridge University Press. https://doi.org/10.1017/9781108775298