Social Accounting Bibliography

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

Social Accounting Main Page | Environmental Cost Main Page

Note: ESG refers to Environmental, Social, and Governance. CRS refers to Common Reporting Standard.

Abbott, W. F. and R. J. Monsen. 1979. On the measurement of corporate social responsibility: Self-reported disclosures as a method of measuring corporate social involvement. The Academy of Management Journal 22(3): 501-515.

Abdel-Rahim, H. Y., J. Hales and D. E. Stevens. 2022. How far will managers go to look like a good steward? An examination of preferences for trustworthiness and honesty in managerial reporting. Contemporary Accounting Research 39(2): 1023-1053.

Accounting, Organizations and Society. 1978. Towards a bibliography of the French social accounting literature. Accounting, Organizations and Society 3(2): 175-181.

Accounting, Organizations and Society. 1983. Social accounting in Australia and the Pacific. Accounting, Organizations and Society 8(4): 419-420.

Adeymi, A. A., O. T. Bakare, A. J. Akindele and O. Soyode. 2020. Impact of the oversight role of NGOs on the environmental reporting and social responsibility of listed manufacturing companies in Nigeria. Advances in Environmental Accounting & Management: Environmentalism and NGO Accountability. (9): 107-121.

Adhikari, A., D. Emerson, A. Gouldman and R. Tondkar. 2015. An examination of corporate social disclosures of multinational corporations: A cross-national investigation. Advances in Accounting: Incorporating Advances in International Accounting 31(1): 100-106.

Adizes, I. and J. F. Weston. 1973. Comparative models of social responsibility. The Academy of Management Journal 16(1): 112-128.

Adler, P. and J. Jermier. 2005. Developing a field with more soul: Standpoint theory and public policy research for management scholars. The Academy of Management Journal 48(6): 941-944.

Alali, F. and S. I. Wang. 2018. Conflict minerals disclosure requirements and corporate social responsibility: Trends, challenges, and opportunities. The CPA Journal (July): 52-57.

Alawattage, C. and S. Fernando. 2017. Postcoloniality in corporate social and environmental accountability. Accounting, Organizations and Society (60): 1-20.

Alexander, G. J. and R. A. Buchholz. 1978. Corporate social responsibility and stock market performance. The Academy of Management Journal 21(3): 479-486.

Alles, M. and R. Lundholm. 1993. On the optimality of public signals in the presence of private information. The Accounting Review (January): 93-112.

Alnajjar, F. K. 2000. Determinants of social responsibility disclosures of U.S. Fortune 500 firms: An application of content analysis. Advances in Environmental Accounting & Management (1): 163-200.

Amin, M. H., E. K. A. Mohamed and A. Elragal. 2021. CSR disclosure on Twitter: Evidence from the UK. International Journal of Accounting Information Systems (40): 100500.

Amiraslani, H., K. V. Lins, H. Servaes and A. Tamayo. 2023. Trust, social capital, and the bond market benefits of ESG performance. Review of Accounting Studies 28(1): 421-462.

Anantharaman, D., F. Gao and H. Manchiraju. 2022. Does social responsibility begin at home? The relation between firms' pension policies and corporate social responsibility (CSR) activities. Review of Accounting Studies 27(1): 76-121.

Andeobu, L., C. S. Wright and S. Hettihewa. 2017. Insights on how extractive industry firms enhance stakeholder confidence and comfort. Cost Management (September/October): 6-18.

Andreou, N. and M. Besharov. 2022. Rethinking how we measure companies on social and environmental impact. MIT Sloan Management Review (Fall): 1-4.

Anders, S. B. 2017. Tech talk: Sustainability reporting. The CPA Journal (July): 72-73. (A roundup of user-friendly, free resources to fill your sustainability toolbox).

Anders, S. B. 2018. Sustainability-reports.com The CPA Journal (July): 72-73.

Anders, S. B. 2019. Sustainability reporting. The CPA Journal (July): 72-73.

Anders, S. B. 2022. B corporation resources. The CPA Journal (July/August): 76-77. (Certified B corporations meet the highest standards of verified social and environmental performance, public transparency, and legal accountability to balance profit and purpose).

Anderson, J. C. and A. W. Frankle. 1980. Voluntary social reporting: An iso-beta portfolio analysis. The Accounting Review (July): 467-479.

Andrew, J. and M. Baker. 2020. Corporate social responsibility reporting: The last 40 years and a path to sharing future insights. Abacus 56(1): 35-65.

Archel, P., J. Husillos and C. Spence. 2011. The institutionalisation of unaccountability: Loading the dice of corporate social responsibility discourse. Accounting, Organizations and Society 36(6): 327-343.

Arjalies, D. and D. Gibassier. 2023. Can financialization save nature? The case of endangered species. Contemporary Accounting Research 40(1): 488-525. (The articles begins as follows: "The current biodiversity loss is dramatic. Over the past 50 years, more than 68% of the mammals, birds, amphibians, reptiles, and fish on earth have disappeared, putting the planet's survival and its inhabitants – including human beings – at risk (WWF, 2020). Financialization, or the transformation of nature into financial assets, is increasingly proposed as a solution to the biodiversity crisis."

Arjalies, D. and J. Mundy. 2013. The use of management control systems to manage CSR strategy: A levers of control perspective. Management Accounting Research (December): 284-300.

Arnold, H. J. and D. C. Feldman. 1981. Social desirability response bias in self-report choice situations. The Academy of Management Journal 24(2): 377-385.

Arrow, K. J. 1963. Social Choice and Individual Values. 2nd edition. Yale University Press.

Asante-Appiah, B. and T. A. Lambert. 2023. The role of the external auditor in managing environmental, social, and governance (ESG) reputation risk. Review of Accounting Studies 28(4): 2589-2641.

Ashta, A. 2012. Social responsibility in the information age: Lessons from SAAS in the context of microfinance. Cost Management (September/October): 37-47.

Astley, W. G. 1985. The two ecologies: Population and community perspectives on organizational evolution. Administrative Science Quarterly 30(2): 224-241.

Atkinson, L. and J. Galaskiewicz. 1988. Stock ownership and company contributions to charity. Administrative Science Quarterly 33(1): 82-100.

Auditing: A Journal of Practice & Theory. 2015. Introduction: A forum on CSR and assurance services. Auditing: A Journal of Practice & Theory 34(1): vii.

Aupperle, K. E., A. B. Carroll and J. D. Hatfield. 1985. An empirical examination of the relationship between corporate social responsibility and profitability. The Academy of Management Journal 28(2): 446-463.

Bachmann, R. L. and H. Spiropoulos. 2023. CSR restatements: Mischief or mistake? Journal of Management Accounting Research 35(3): 21-50. (CSR refers to Corporate Social Responsibility).

Baird, K., A. Tung and A. Moses. 2023. The corporate social responsibility disclosure-action portrayal gap: The influence of management control systems and the association with organisational performance. Advances in Management Accounting (34): 83-116.

Balakrishnan, R., G. G. Sprinkle and M. G. Williamson. 2011. Contracting benefits of corporate giving: An experimental investigation. The Accounting Review (November): 1887-1907.

Ballou, B., D. L. Heitger, C. E. Landes and M. Adams. 2006. The future of corporate sustainability reporting. Journal of Accountancy (December): 65-72.

Ballou, B., R. J. Casey, J. H. Grenier and D. L. Heitger. 2012. Exploring the strategic integration of sustainability initiatives: Opportunities for accounting research. Accounting Horizons (June): 265-288.

Banham, R. 2012. Whose company is it? A controversial new book has rekindled the debate over shareholder value and the purpose of the public corporation. CFO (November): 50-55. (Stout, L. 2012. The Shareholder Value Myth: How Putting Shareholders First Harms Investors, Corporations, and the Public. Berrett-Kohler Publishers).

Banker, R. D., X. Ma, C. Pomare and Y. Zhang. 2023. When doing good for society is good for shareholders: Importance of alignment between strategy and CSR performance. Review of Accounting Studies 28(2): 1074-1106.

Bansal, P. 2009. Book review: Corporate Social Responsibility: The Good, the Bad, and the Ugly by Subhabrata Bobby Banerjee. Administrative Science Quarterly 54(1): 182-184.

Barner, M. 2007. Be a socially responsible corporation. Harvard Business Review (July-August): 59-60.

Barnes, M. 2017. Discussion of Corporate social responsibility performance and outsourcing: The case of the Bangladesh tragedy. Journal of International Accounting Research 16(1): 81-82.

Barnett, A. H. and J. C. Caldwell. 1974. Accounting for corporate social performance: A survey. Management Accounting (November): 23-26.

Barnett, M. L. 2005. Stakeholder influence capacity and the variability of financial returns to corporate social responsibility. Academy of Management Review (October):.

Barnett, M. L. and R. M. Salomon. 2003. Throwing a curve at socially responsible investing research: A new pitch at an old debate. Organization & Environment 16(3): 381-389.

Barnett, M. L. and R. M. Salomon. 2007. Beyond dichotomy: The curvilinear relationship between social responsibility and financial performance. Strategic Management Journal ():.

Barnett, M. L., J. Jermier and B. A. Lafferty. 2006. Corporate reputation: The definitional landscape. Corporate Reputation Review 9(1).

Barney, J. B. 2005. Should strategic management research engage public policy debates? The Academy of Management Journal 48(6): 945-948.

Barney, J. B., F. L. Edwards and A. H. Ringleb. 1992. Organizational responses to legal liability: Employee exposure to hazardous materials, vertical integration, and small firm production. The Academy of Management Journal 35(2): 328-349.

Barry, B. 1977. Justice between generations. In Hacker, P. M. S. and J. Raz. Editors. Law, Morality and Society. Clarendon Press.

Barry, J. S. 2016. Leading the way on sustainability. The CPA Journal (June): 5.

Basu, S., J. Vitanza, W. Wang and X. R. Zhu. 2022. Walking the walk? Bank ESG disclosures and home mortgage lending. Review of Accounting Studies 27(3): 779-821.

Battilana, J., A. Pache, M. Sengul and M. Kimsey. 2019. The dual-purpose playbook: What it takes to do well and do good at the same time. Harvard Business Review (March/April): 124-133.

Baysden, C. 2021. ESG offers growth opportunities for 2022: Focus on environment, social, and governance issues is rising amid investor and regulator interest. Journal of Accountancy (December): 12-15.

Beard, A. 2015. CEOs with daughters run more socially responsible firms. Harvard Business Review (November): 34-35.

Beard, A., R. Hornik, H. Wang, M. Ennes, E. Rush and S. Presnal. 2011. It's hard to be good: But it's worth it. Here are five companies whose success is built on responsible business practices. Harvard Business Review (November): 88-96. (Royal DSM, Southwest Airlines, Broad Group, Potash Corporation, and Unilever).

Becker, L. L., J. G. Stead and W. E. Stead. 2016. Sustainability assurance: A strategic opportunity for CPA firms. Management Accounting Quarterly (Spring): 29-37.

Bedford, N. M. 1973. Corporate accountability. Management Accounting (November): 41-44. ("To whom is the corporation responsible?" "For what is the corporation accountable?").

Beelitz, A., C. H. Cho, G. Michelon and D. M. Patten. 2021. Measuring CSR disclosure when assessing stock market effects. Accounting and the Public Interest (21): 1-22.

Beiman, I. 2010. The comprehensive framework for resilient sustainability: A wake-up call to action for cities. Cost Management (March/April): 24-36.

Bekefi, T. and M. J. Epstein. 2008. Transforming social and environment risks into opportunities. Strategic Finance (March): 42-47.

Bekefi, T. and M. J. Epstein. 2016. 21st Century sustainability. Strategic Finance (November): 28-37.

Belkaoui, A. 1980. The impact of socio-economic accounting systems on the investment decision: An empirical study. Accounting, Organizations and Society 5(3): 263-283.

Belkaoui, A. 1984. Socio-Economic Accounting. Quorum Books.

Beller, A. L. 2018. Keynote address: The future of sustainability reporting standards. The CPA Journal (August): 36-41.

Bendock, C. M. 1975. Measuring social costs. Management Accounting (January): 13-15.

Benn, S. I. and G. F. Gaus. 1983. The liberal conception of the public and private. In Benn, S. I. and G. F. Gaus. Public and Private in Social Life: 31-65. Croom Helm.

Benson, S. S., P. B. Thomas and E. J. Burton. 2018. The CPA's role in forming benefit corporations: These increasingly common enterprises aim to create value for all stakeholders in socially and environmentally conscious ways. Journal of Accountancy (July): 40-46. (A form of legal structure based on the Model Benefit Corporation Legislation).

Beresford, D. R. 1974. How companies are reporting social performance. Management Accounting (August): 41-44.

Beresford, D. R. and S. A. Feldman. 1976. Companies increase social responsibility disclosure. Management Accounting (March): 51-55.

Bernotat, W. H. 2007. Take responsibility for climate change. Harvard Business Review (July-August): 58-59.

Best, S. 2003. A Beginner's Guide to Social Theory. Sage Publications.

Bewley, K. and T. Schneider. 2013. Triple Bottom Line Accounting and Energy-Efficiency Retrofits in the Social-Housing Sector: A Case Study. Accounting and the Public Interest (13): 105-131.

Beyer, R. 1972. Pilots of social progress. Management Accounting (July): 11-15.

Bhambri, A. and J. Sonnenfeld. 1988. Organization structure and corporate social performance: A field study in two contrasting industries. The Academy of Management Journal 31(3): 642-662.

Bhattacharya, C. B. and P. Polman. 2017. Sustainability lessons from the front lines. MIT Sloan Management Review (Winter): 71-78.

Bhattacharya, C. B., S. Sen and D. Korschun. 2008. Using corporate social responsibility to win the war for talent. MIT Sloan Management Review (Winter): 37-44.

Bhimani, A., H. Silvola and P. Sivabalan. 2016. Voluntary corporate social responsibility reporting: A study of early and late reporter motivations and outcomes. Journal of Management Accounting Research 28(2): 77-101.

Birkey, R. N., R. P. Guidry and D. M. Patten. 2017. Does CSR reporting really impact FERCs? Accounting and the Public Interest (17): 144-162. (The authors document a positive Future Earnings Response Coefficient related to CSR reports).

Birnberg, J. G. 1976. Toward defining the accountant's role in the evaluation of social programs. Accounting, Organizations and Society 1(1): 5-10.

Bloom, P. N., S. Hoeffler, K. L. Keller and C. E. Basurto. 2006. How social-cause marketing affects consumer perceptions. MIT Sloan Management Review (Winter): 49-55.

Borkowski, S. C., M. J. Welsh and K. Wentzel. 2010. Johnson & Johnson: A model for sustainability reporting. Strategic Finance (September): 28-37.

Bose, S. and C. Yu. 2023. Does earnings quality influence corporate social responsibility performance? Empirical evidence of the causal link. Abacus 59(2): 493-540.

Bose, S., A. Saha and I. Abeysekera. 2020. The value relevance of corporate social responsibility expenditure: Evidence from regulatory decisions. Abacus 56(4): 455-494.

Bouten, L. and S. Hoozee. 2015. Challenges in sustainability and integrated reporting. Issues in Accounting Education (November): 373-381.

Bowman, E. H. and M. Haire. 1976. Social impact disclosure and corporate annual reports. Accounting, Organizations and Society 1(1): 11-21.

Bradford, M., J. Earp and P. Williams. 2014. Sustainability reports: What do stakeholders really want? Management Accounting Quarterly (Fall): 13-18. (Six dimensions or categories of activities in sustainability reports).

Bradford, M., J. B. Earp, D. S. Showalter and P. F. Williams. 2017. Corporate sustainability reporting and stakeholder concerns: Is there a disconnect? Accounting Horizons (March): 83-102.

Brandon, C. H. and J. P. Matoney, Jr. 1975. Social responsibility financial statement. Management Accounting (November): 31-34.

Brands, K. 2022. Technology workbook: Digitizing ESG reporting. Strategic Finance (April): 62-63.

Brands, K. M. and M. Holtzblatt. 2022. ESG in the accounting curriculum. Strategic Finance (August): 26-33.

Breisinger, C., M. Thomas and J. Thurlow. 2010. Social Accounting Matrices and Multiplier Analysis: An Introduction with Exercises. International Food Policy Research Institute.

Bremser, W. G., E. K. Jermakowicz and A. Reinstein. 2022. Sustainability reporting insights: The case of Ford Motor Company. Issues in Accounting Education (February): 125-139.

Brink, A. G., C. K. Eller and K. Y. Green. 2018. The effects of corporate social responsibility and wrongdoer rank on whistleblowing. Accounting and the Public Interest (18): 104-128.

Briscoe, F., A. Gupta and M. S. Anner. 2015. Social activism and practice diffusion: How activist tactics affect non-targeted organizations. Administrative Science Quarterly 60(2): 300-332. (Related to corporate social responsibility).

Brockhoff, K. 1979. A note on external social reporting by German companies: A survey of 1973 company reports. Accounting, Organizations and Society 4(1-2): 77-85.

Bromley, P. and A. Sharkey. 2017. Casting call: The expanding nature of actorhood in U.S. firms, 1960-2010. Accounting, Organizations and Society (59): 3-20.

Brooks, L. J. Jr. 1980. An attitude survey approach to the social audit: The Southam Press experience. Accounting, Organizations and Society 5(3): 341-355.

Brown, J. and H. Tregidga. 2017. Re-politicizing social and environmental accounting through Ranciere: On the value of dissensus. Accounting, Organizations and Society (61): 1-21. ("The aim of this paper is to demonstrate the value and potential of Jacques Ranciere's writings in developing social and environmental accounting (SEA) in ways that help revitalize democratic politics.").

Brown, V. H. 1990. Accounting standards: Their economic and social consequences. Accounting Horizons (September): 89-97.

Brown, V. L. and M. J. Kohlbeck. 2017. Providing assurance for sustainability reports: An instructional case. Issues in Accounting Education (August): 95-102.

Brown-Liburd, H. and V. L. Zamora. 2015. The role of corporate social responsibility (CSR) assurance in investors' judgments when managerial pay is explicitly tied to CSR performance. Auditing: A Journal of Practice & Theory 34(1): 75-96.

Bruch, H. and F. Walter. 2005. The keys to rethinking corporate philanthropy. MIT Sloan Management Review (Fall): 49-55.

Brugmann, J. and C. K. Prahalad. 2007. Cocreating business's new social compact. Harvard Business Review (February): 80-90.

Bucaro, A. C., K. E. Jackson and J. B. Lill. 2020. The influence of corporate social responsibility measures on investors' judgments when integrated in a financial report versus presented in a separate report. Contemporary Accounting Research 37(2): 665-695.

Buehler, V. M. and Y. K. Shetty. 1974. Motivations for corporate social action. The Academy of Management Journal 17(4): 767-771.

Buehler, V. M. and Y. K. Shetty. 1976. Managerial response to social responsibility challenge. The Academy of Management Journal 19(1): 66-78.

Burchell, S. C. Clubb and A. G. Hopwood. 1985. Accounting in its social context: Towards a history of value in the United Kingdom. Accounting, Organizations and Society 10(4): 381-413.

Burke, Q. L., P. Chen and G. J. Lobo. 2020. Is corporate social responsibility performance related to conditional accounting conservatism? Accounting Horizons (June): 19-40.

Burritt, R. L., S. Schaltegger, M. Bennett, T. Pohjola and M. Csutora, Editors. 2011. Environmental Management Accounting and Supply Chain Management. Springer.

Burton, E. J. 1977. Toward a theory of corporate social accounting: A comment. The Accounting Review (October): 971-976.

Busco, C., G. Fiori, M. L. Frigo and A. Riccaboni. 2017. Sustainable development goals: Integrating sustainability initiatives with long-term value creation. Strategic Finance (September): 28-37. (Summary).

Busco, C., M. L. Frigo, L. Hickey, A. Pavlovic and A. Riccaboni. 2018. Toward business 2030: Aligning purpose with performance and sustainable strategy is key. Strategic Finance (December): 27-35.

Busco, C., M. L. Frigo, P. Quattrone and A. Riccaboni. 2013. Redefining corporate accountability through integrated reporting. Strategic Finance (August): 31-41. (The International Integrated Reporting Council's (IIRC) mission is to create a globally accepted integrated reporting framework that brings together financial, environmental, social and governance information in a clear, concise, consistent and comparable format to help companies make more sustainable decisions and enable investors and other stakeholders to understand how an organization is really performing).

Busco, C., M. L. Frigo, P. Quattrone and A. Riccaboni. 2014. Leading practices in integrated reporting. Strategic Finance (September): 22-32.

Butcher, D. 2019. SASB names new CEO. Strategic Finance (April): 12.

Butler, J. B., S. C. Henderson and C. Raiborn. 2011. Sustainability and the balanced scorecard: Integrating green measures into business reporting. Management Accounting Quarterly (Winter): 1-10.

Buzby, S. L. and H. Falk. 1978. A survey of the interest in social responsibility information by mutual funds. Accounting, Organizations and Society 3(3-4): 191-201.

Buzby, S. L. and H. Falk. 1979. Demand for social responsibility information by university investors. The Accounting Review (January): 23-37.

Caglio, A. and P. Quattrone. 2023. Sustainability reporting and the digital stakeholder. Strategic Finance (November): 37-45.

Camp, J. M., C. A. Hartley and P. T. Kelly. 2018. The expansion of casino gambling in the United States - State revenues and public interest implications. Accounting and the Public Interest (18): 81-103.

Campbell, K. and D. Helleloid. 2016. Starbucks: Social responsibility and tax avoidance. Journal of Accounting Education (37): 38-60.

Cao, J., R. Faff, J. He and Y. Li. 2022. Who's greenwashing via the media and what are the consequences? Evidence from China. Abacus 58(4): 759-786.

Carroll, A. B. and G. W. Beiler. 1975. Landmarks in the evolution of the social audit. The Academy of Management Journal 18(3): 589-599.

Casey, R. J. and J. H. Grenier. 2015. Understanding and contributing to the enigma of corporate social responsibility (CSR) assurance in the United States. Auditing: A Journal of Practice & Theory 34(1): 97-130.

Catasus, B. 2011. Accounting and Distributive Justice by John Flower. The Accounting Review (September): 1841-1842.

Cauthorn, L. T. 1977. Whatever happened to social accountants? Management Accounting (April): 55-60.

Challagalla, G. and F. Dalsace. 2022. Moving the needle on sustainability: You can't just get the product right - you may need to change consumer behavior too. Harvard Business Review (November/December): 130-137.

Chan, J. L. 1979. Corporate disclosure in occupational safety and health: Some empirical evidence. Accounting, Organizations and Society 4(4): 273-281.

Charnes, A., C. Colantoni, W. W. Cooper and K. O. Kortanek. 1972. Economic social and enterprise accounting and mathematical models. The Accounting Review (January): 85-108.

Chavez, J. 2011. Doing more good. Strategic Finance (December): 48-51. (Start with a corporate social responsibility assessment and then develop a CSR strategy).

Chen, H., K. Karim and A. Tao. 2021. The effect of suppliers' corporate social responsibility concerns on customers' stock price crash risk. Advances in Accounting: Incorporating Advances in International Accounting (52): 100516.

Chen, L., B. Srinidhi, A. Tsang and W. Yu. 2016. Audited financial reporting and voluntary disclosure of corporate social responsibility (CSR) reports. Journal of Management Accounting Research 28(2): 53-76.

Chen, R. S. 1975. Social and financial stewardship. The Accounting Review (July): 533-543.

Chen, Y., M. Hung and L. L. Wang. 2023. Do depositors respond to banks' social performance? The Accounting Review (July): 89-114.

Chen, Y., M. Hung and Y. Wang. 2018. The effect of mandatory CSR disclosure on firm profitability and social externalities: Evidence from China. Journal of Accounting and Economics (February): 169-190.

Cheng, M. M., P. Perego and N. S. Soderstrom. 2023. Sustainability and management accounting research. Journal of Management Accounting Research 35(3): 1-11.

Cheng, M. M., W. J. Green and J. C. Wa Ko. 2015. The impact of strategic relevance and assurance of sustainability indicators on investors' decisions. Auditing: A Journal of Practice & Theory 34(1): 131-162.

Chiang, W., J. Shang and L. Sun. 2017. Broad bond rating change and irresponsible corporate social responsibility activities. Advances in Accounting: Incorporating Advances in International Accounting (39): 32-46.

Chin, M. K., D. C. Hambrick and L. K. Trevino. 2013. Political ideologies of CEOs: The influence of executives' values on corporate social responsibility. Administrative Science Quarterly 58(2): 197-232.

Cho, C. H. and D. M. Patten. 2010. Social and environmental accounting in North America: A Research Note. Sustainability, Environmental Performance and Disclosures. Advances in Environmental Accounting & Management (4): 161-177.

Cho, C. H., M. Laine, R. W. Roberts and M. Rodrigue. 2015. Organized hypocrisy, organizational facades, and sustainability reporting. Accounting, Organizations and Society (40): 78-94.

Cho, S., C. Lee and C. K. Park. 2012. Measuring corporate social responsibility: A survey of recent research. The CPA Journal (June): 54-60.

Cho, S., P. K. Kang, C. Lee and C. Park. 2020. Financial reporting conservatism and voluntary CSR disclosure. Accounting Horizons (June): 63-82.

Chouinard, Y., R. Jib and R. Ridgeway. 2011. The sustainable economy. Harvard Business Review (October): 52-62.

Christensen, D. M., G. Serafeim and A. Sikochi. 2022. Why is corporate virtue in the eye of the beholder? The case of ESG ratings. The Accounting Review (January): 147-175. (Environmental, social, and governance).

Christensen, H. 2022. Is corporate transparency the solution to political failure on our greatest problems? A discussion of Darendeli, Fiechter, Hitz, and Lehmann (2022). Journal of Accounting and Economics (November-December): 101542.

Christensen, H. B., E. Floyd, L. Y. Liu and M. Maffett. 2017. The real effects of mandated information on social responsibility in financial reports: Evidence from mine-safety records. Journal of Accounting and Economics (November): 284-304.

Christensen, H. B., L. Hail and C. Leuz. 2021. Mandatory CSR and sustainability reporting: Economic analysis and literature review. Review of Accounting Studies 26(3): 1176-1248.

Church, B. K., W. Jiang, X. Kuang and A. Vitalis. 2019. A dollar for a tree or a tree for a dollar? The behavioral effects of measurement basis on managers' CSR investment decision. The Accounting Review (September): 117-137.

Clarkson, P. M., J. Ponn, G. D. Richardson, F. Rudzicz, A Tsang and J. Wang. A textual analysis of US corporate social responsibility reports. Abacus 56(1): 3-34.

Clikeman, P. M. 2004. Return of the socially conscious corporation. Strategic Finance (April): 22-27.

Clune, C. and B. O'Dwyer. 2020. Organizing dissonance through institutional work: The embedding of social and environmental accountability in an investment field. Accounting, Organizations and Society (85): 101130.

Cochran, P. L. and R. A. Wood. 1984. Corporate social responsibility and financial performance. The Academy of Management Journal 27(1): 42-56.

Cohen, J., L. Holder-Webb, L. Nath and D. Wood. 2011. Retail investor's perceptions of the decision-usefulness of economic performance, governance, and corporate social responsibility disclosures. Behavioral Research In Accounting 23(1): 109-129.

Cohen, J. R. and L. L. Holder-Webb. 2006. Rethinking the influence of agency theory in the accounting academy. Issues in Accounting Education (February): 17-30.

Cohen, J. R. and R. Simnett. 2015. CSR and assurance services: A research agenda. Auditing: A Journal of Practice & Theory 34(1): 59-74.

Cohen, J. R., L. L. Holder-Webb, L. Nath and D. Wood. 2012. Corporate reporting of nonfinancial leading indicators of economic performance and sustainability. Accounting Horizons (March): 65-90.

Cohen, R. I. Editor. 1986. Justice: Views from the Social Sciences. Plenum Press.

Cohen, S., I. Kadach, G. Ormazabal and S. Reichelstein. Executive compensation tied to ESG performance: International evidence. Journal of Accounting Research (June): 805-853.

Committee on Accounting for Social Performance: Report. 1976. The Accounting Review (Supplement): 38-39, 41-69. Committee members are listed in the Front matter.

Committee on Measures of Effectiveness for Social Programs: Report. 1972. The Accounting Review (Supplement): 337, 339-396. (Committee members are listed in the Front matter).

Committee on the Measurement of Social Costs American Accounting Association: Report. 1974. The Accounting Review (Supplement): 99-113. Committee members are listed in the Front matter.

Committee on Social Costs. 1975. The Accounting Review (Supplement): 51, 53-89. Committee members are listed in the Front matter.

Cone, C. L., M. A. Feldman and A. T. DaSilva. 2003. Causes and effects. Harvard Business Review (July): 95-101. (Select a cause that is aligned with your corporate goals).

Connor, P. E. 1972. Review: Research in the behavioral sciences. Reviewed work: An Introduction to Social Research by H. M. Blalock, Jr.; and The Logic of Social Inquiry by S. Greer The Academy of Management Journal 15(2): 219-228.

Contrafatto, M. 2014. The institutionalization of social and environmental reporting: An Italian narrative. Accounting, Organizations and Society 39(6): 441-432.

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