Corporate environmental disclosures: are they useful in determining environmental performance?

Corporate social and environmental reporting

Rob Gray, Reza Kouhy, Simon Lavers · Accounting Auditing & Accountability Journal · 1995 · 3.2K citations

Environmental Impact Assessment, Law, Corporate Political Activity +23

Intra-industry environmental disclosures in response to the Alaskan oil spill: A note on legitimacy theory

Dennis M. Patten · Accounting Organizations and Society · 1992 · 1.5K citations

Engineering, Environmental Law, Law +18

Corporate Social Reporting: A Rebuttal of Legitimacy Theory

James Guthrie, Lee D. Parker · Accounting and Business Research · 1989 · 1.5K citations

Legitimacy Theory, Integrated Reporting, Accounting +11

Exposure, legitimacy, and social disclosure

Dennis M. Patten · Journal of Accounting and Public Policy · 1991 · 1.2K citations

Privacy Concern, Social Influence, Government Transparency +5

The impact of corporate characteristics on social responsibility disclosure: A typology and frequency-based analysis

Scott S. Cowen, Linda B. Ferreri, Lee D. Parker · Accounting Organizations and Society · 1987 · 1.2K citations

Frequency-based Analysis, Integrated Reporting, Accounting +11