@incollection{, 81D48A9BE8FBCD21770C0581037FD71E , author={{EdelLemus} and {Albizu University}}, journal={{Global Journal of Management and Business Research}}, journal={{GJMBR}}2249-45880975-585310.34257/GJMBR, address={Cambridge, United States}, publisher={Global Journals Organisation}1622532 } @incollection{b0, , title={{Corporate sustainability reporting and analysis of sustainability reports in Turkey}} , author={{ RAktas } and { KKayalidere } and { MKargin }} , journal={{International Journal of Economics and Finance}} 5 3 , year={2013} } @incollection{b1, , title={{Shift in EU's attitude to CSR}} , author={{ PAmbrose }} , journal={{Accountancy Ireland}} 45 6 , year={2013} } @incollection{b2, , title={{Financial crisis impact on sustainability reporting}} , author={{ AntoniaGarcía-Benau } and { MSierra-Garcia } and { LZorio } and { A }} , journal={{Management Decision}} 51 7 1528 , year={2013} } @incollection{b3, , title={{The role of dynamical systems theory in economics}} , author={{ DBala }} , journal={{Economics, Management and Financial Markets}} 5 3 , year={2010} } @book{b4, , title={{Understanding the influence of the board of directors on corporate social}} , author={{ KA SBogart }} , year={2013} } @incollection{b5, , title={{CSR reporting practices of Eurozone companies}} , author={{ EBonsón } and { MBednárová }} , journal={{Revista De Contabilidad -Spanish Accounting Review}} 18 2 , year={2015} } @incollection{b6, , title={{Exploring Comparative International Accounting History}} , author={{ GDCarnegie } and { CJNapier }} , journal={{Accounting, Auditing & Accountability Journal}} 15 5 , year={2002} } @book{b7, , author={{ ACarroll }} , title={{Corporate social responsibility. Business and Society}} , year={1999} 38 } @book{b8, , author={{ CCerto } and { SCerto } and { ST }} , title={{Modern management: Concepts and skills}} Saddle River, NJ , publisher={Pearson Prentice Hall} , year={2012} , note={12th ed.} } @book{b9, , title={{International accounting}} , author={{ FChoi } and { D } and { SMeek } and { K } and { G }} , year={2005} , publisher={Pearson Prentice Hall} , note={th ed.} } @incollection{b10, , title={{Corporate sustainability: Historical development and reporting practices}} , author={{ AChristofi } and { PChristofi } and { SSisaye }} , journal={{Management Research Review}} 35 2 , year={2012} } @incollection{b11, , title={{Environmental disclosure quality in large German companies: Economic incentives, public pressures or institutional conditions}} , author={{ DCormier } and { MMagnan } and { BVan Velthoven }} , journal={{European Accounting Review}} 14 1 , year={2005} } @book{b12, , title={{The current version of Emery's open systems theory. Systemic Practice and Action Research}} , author={{ MEmery }} , year={2000} 13 } @book{b13, , title={{Business ethics: ethical decision making & cases}} , author={{ OCFerrell } and { JFraedrich } and { LFerrel }} , year={2015} , note={Cengage Learning} } @incollection{b14, , title={{Effect of financial reporting quality on sustainability information disclosure}} , author={{ JMFerrero } and { IMGarcia-Sanchez } and { BCuadrado-Ballesteros }} 10.1002/csr.1330 , journal={{Corporate Social Responsibility and Environmental Management}} , year={2013} } @book{b15, , title={{Strategic management: A stakeholder approach}} , author={{ EFreeman }} , year={1984} , publisher={Pitman Publishing} , address={Boston} } @incollection{b16, , title={{The impact of financial crisis on corporate social responsibility and its implications for reputation risk management}} , author={{ CKJacob }} , journal={{Journal of Management and Sustainability}} 2 2 , year={2012} } @incollection{b17, , title={{CSR in India-A vision for the future}} , author={{ AJayakumar } and { GAnbalagan } and { LKannan }} , journal={{The Business & Management Review}} 2 1 , year={2012} } @book{b18, , title={{Current changes. The KPMG survey of corporate responsibility reporting}} , author={{ AKing } and { WBartels }} , year={2015. 2015} } @book{b19, , title={{Users' and preparers' perception of sustainability reporting and corporate sustainability (Doctoral dissertation)}} , author={{ ILin }} , year={2010. 808149916} , note={Available from ProQuest Dissertations & Theses Global} } @incollection{b20, , title={{The worldwide diffusion of the Global Reporting Initiative: What is the point}} , author={{ FMarimon } and { MAlonso-Almeida } and { MRodriguez }} , journal={{Journal of Cleaner Production}} 33 , year={2012} } @book{b21, , title={{Financial reporting quality and investment in corporate social responsibility (Doctoral dissertation)}} , author={{ KEMcdermott }} , year={2012} , note={Available from ProQuest Dissertations & Theses Global} } @incollection{b22, , title={{Can triple bottom line reporting become a cycle for "double loop" learning and radical change? Accounting}} , author={{ MMitchell } and { ACurtis } and { PDavidson }} , journal={{Auditing & Accountability Journal}} 25 6 , year={2012} } @book{b23, , title={{Strategic marketing management}} , author={{ LMoutinho } and { GSouthern }} , year={2010} , publisher={Cengage Learning} , address={Andover, Hampshire} } @book{b24, , author={{ TNoble } and { BMattison } and { MEMatsumura }} , title={{Managerial accounting: Custom edition for Miami Dade College chapters}} NJ , publisher={Pearson Education} , year={2015} , note={Upper Saddle River} } @incollection{b25, , title={{Corporate social responsibility reporting in China: An overview and comparison with major trends}} , author={{ CNoronha } and { STou } and { MICynthia } and { JJGuan }} doi:10. 1002/csr.1276 , journal={{Corporate Social Responsibility and Environmental Management}} 20 1 , year={2012} } @incollection{b26, , title={{The relevance of stakeholder theory and social capital theory in the context of CSR in SMEs: An Australian perspective}} , author={{ SSen } and { JCowley }} , journal={{Journal of Business Ethics}} 118 2 , year={2013} } @incollection{b27, , title={{Dimensions of corporate social performance: An analytic framework}} , author={{ SPSethi }} , journal={{California Management Review}} 17 , year={1975} } @incollection{b28, , title={{The triple bottom line: What is it and how does it work?}} , author={{ TFSlaper } and { TJHall }} , journal={{Indiana Business Review}} 86 1 , year={2011} } @incollection{b29, , title={{Comparing the evolution of CSR reporting to that of financial reporting}} , author={{ DTschopp } and { RJHuefner }} , journal={{Journal of Business Ethics}} 127 3 , year={2015} } @incollection{b30, , title={{A theoretical framework for managing CSR plans and related initiatives in the modern business environment}} , author={{ EVan Tonder } and { MRoberts-Lombard }} , journal={{Journal of Business & Economics Research}} 11 12 503 , year={2013} } @book{b31, , title={{Doing well by doing good: The empirical relationship between corporate social responsibility and financial performance (Doctoral dissertation)}} , author={{ RJVollono }} , year={2010. 251185509} , note={Available from ProQuest Dissertations & Theses Global} } @incollection{b32, , title={{Financial development, investor protection, and corporate commitment to sustainability}} , author={{ VFYu } and { HTing }} , journal={{Management Decision}} 50 1 , year={2012} }