Proceedings

Brown H.S., de Jong M and, Levy D.L. (2009) “Building institutions based on information
disclosure: lessons from GRI's sustainability reporting”, Journal of Cleaner
Production, vol. 17, no. 6: 571-580.
Cormier, D. and Magnan, M. (2003) “Environmental reporting management: a continental
European perspective”, Journal of Accounting and Public Policy, vol. 22, no. 1:43-62.
Cormier, D., Magnan, M. and Van Velthoven, B. (2005) “Environmental disclosure quality in
large German companies: Economic incentives, public pressures or institutional
conditions?”, European Accounting Review, vol. 14, no. 1: 3-39.
Deegan, C. and Gordon, B. (1996) “A study of the environmental disclosure practices of
Australian corporations”, Accounting and Business Research, vol.26, no.3: 187–199.
DEFRA (2006) “Environmental Key Performance Indicators, Department for Environment,
Food and Rural Affairs”, available on line at http://www.defra.gov.uk/environment/
business/reporting/pdf/envkpi-guidelines.pdf.
EU (2003) “Directive 2003/51/EC”, Official Journal of the European Union, available on line
at http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2003:178:0016:0022:en:PDF
Euronext (2005) “Euronext notice no.6-02 classification in market capitalisation
compartments”, available online at http://www.euronext.com/fic/000/010/734/
107341.pdf.
Freeman, R.E. (1984) Strategic Management: A stakeholder approach. Boston: Pitman.
Gephart, P.R. (2004) “From the Editors: Qualitative Research and the Academy of
Management Journal”, Academy of Management Journal, vol.47, no.4: 454-462.
Golob, U. and Bartlett, J.L. (2007) “Communicating About Corporate Social Responsibility:
A Comparative Study of CSR Reporting in Australia and Slovenia”, Public Relations
Review, vol. 33, no. 1: 1-9.
Gray, R. (2010) “Is accounting for sustainability actually accounting for sustainability and
how would we know? An exploration of narratives of organisations and the planet”,
Accounting, Organizations and Society, vol.35, no.1: 47–62.
Gray, R. and Milne, M.J. (2002) “Sustainability Reporting: Who’s Kidding Whom?”, ACCA
Newsletter, available on line at http://www.accanet.com/pdfs/environment/newsletter/
gray_milne.pdf.
Gray, R., Javad, M., Porter, D.M. and Sinclair, C.D. (2001) “Social and Environmental
Disclosure and Corporate Characteristics: A Research Note and Extension”, Journal of
Business Finance and Accounting, vol.28, no.3-4: 327- 356.
Gray, R.H., Kouhy, R. and Lavers, S. (1995) “Corporate social and environmental reporting:
A review of the literature and a longitudinal study of UK disclosure”, Accounting,
Auditing and Accountability Journal, vol.8: 47–77.
GRI - Global Reporting Initiative (2006) “Sustainability reporting Guidelines”, Amsterdam,
available online at www.globalreporting.org.
Hackston, D. and Milne, M. (1996) “Some determinants of social and environmental
disclosures in New Zealand”, Accounting, Auditing and Accountability Journal, vol. 9,
no.1: 77–108.
Holland, L. and Foo, Y.B. (2003) “Differences in environmental reporting practices in the UK
and the US: the legal and regulatory context”, The British Accounting Review, Vol. 35,
no. 1: 1-18.
Hopwood, A.G. (2009) “Accounting and the environment”, Accounting, Organizations and
Society, vol.34, no.3-4: 433-439.
IASB (2010) “IFRS Practice Statement Management Commentary”, available on line at
http://www.ifrs.org/NR/rdonlyres/9EA9F29A-3F34-4E39-9388-
989B07563D4E/0/Managementcommentarypracticestatement8December.pdf
Krippendorff, K., (1980) Content Analysis: An Introduction to its Methodology, Sage,
New York, NY.
Lozano, R. and Huisingh, D. (2011) “Inter-linking issues and dimensions in sustainability
reporting”, Journal of Cleaner Production, vol. 19: 99-107.
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