Farneti, F., & Guthrie, J. (2009). Sustainability reporting by Australian
public sector organizations: Why they report. Accounting Forum,
89–98.
Fawcett, J., & Downs, F.S. (1986). The relationship of theory and
research. New York: Appleton-Century-Crofts.
Fernandez-Feijoo, B., Romero, S., & Ruiz, S. (2016). The assurance
market of sustainability reports: What do accounting. Journal of
Cleaner Production, 139, 1128–1137.
Fernando, S., & Lawrence, S. (2014). A theoretical framework for CSR
Practices: Integrating Legitimacy Theory, Stakeholder Theory and
institutional theory. Journal of Theoretical Accounting Research.
Fritz, M. M., Schoggl, J.-P., & Baumgartner, R. J. (2017). Selected
sustainability aspects for supply chain data exchange: Towards a
supply chain-wide sustainability assessment. Journal of Cleaner
Production, 141, 587–607.
Gond, J. P., Grubnic, S., Herzig, C., & Moon, J. (2012). Configuring
management control systems: Theorizing the integration of strategy
and sustainability. Management Accounting Research, 205–223.
Gray, R., Bebbington, J., & Walters, D. (1993). Accounting for the
environment. Markus Wiener Publishers and Paul Chapman Publishers Ltd.
Hammond, K., & Miles, S. (2004). Assessing quality assessment of
corporate social reporting: UK perspectives. Accounting Forum,
61–79.
Hinton, P. R., & McMurray, I. (2017). Presenting your data with SPSS
explained. Oxon: Routledge.
Hooks, J., & Staden, C. J. (2011). Evaluating environmental disclosures: The relationship between quality and extent measures. The
British Accounting Review, 200–213.
Hosmer, J. D., Lemeshow, S., & Sturdivant, R. X. (2013). Applied
logistic regression (3rd ed.). New Jersey: Wiley, Inc.
Hubbard, G. (2011). The quality of sustainability reports of large
international companies: An analysis. International Journal of
Management, 824–848.
Joseph, G. (2012). Ambiguous but tethered: An accounting basis for
sustainability reporting. Critical Perspectives on Accounting, 93–
106.
Junior, F. H., Galleli, B., Gallardo-Vázquez, D., & Sánchez-Hernández,
M. I. (2017). Strategic aspects in sustainability reporting in oil &
gas industry: The comparative case-study of Brazilian Petrobras and
Spanish Repsol. Ecological Indicators, 72, 203–214.
Kleinbaum, D. G., & Klein, M. (2010). Logistic regression a
self-learning text (3rd ed.). New York: Springer.
Koletsia, D., Pandis, N. (2018). Ordinal logistic regression. Am J
Orthod Dentofacial Orthop Statistics and Research Design, 157–
158.
Lamberton, G. (2005). Sustainability accounting-a brief history and
conceptual framework. Accounting Forum, 7–26.
Lanis, R., & Richardson, G. (2013). Corporate social responsibility and
tax aggressiveness: A test of legitimacy theory. Accounting,
Auditing and Accountability Journal, 26(1), 75–100.
Latridis, G.E. (2013). Environmental disclosure quality: Evidence on
environmental performance, corporate governance and value relevance. Emerging Markets Review, 55–75.
Lozano, R. (2013). Sustainability inter-linkages in reporting vindicated:
a study of European companies. Journal of Cleaner Production, 1–
9.
Mason, R., Lind, D., Marchal, W. (1999). Statistical techniques in
business and econometrics (10th ed.). New York: Irwin/McGraw
Hill. ISBN: 0-07-303935-7.
Miles, J. A. (2012). Management and organization theory. San
Francisco: Jossey-Bass A Wiley Imprint.
Montañés, E., Suárez-Vázquez, A., & Quevedo, J. R. (2014). Ordinal
classification/regression for analyzing the influence of superstars on
spectators in cinema marketing. Expert Systems with Applications,
41, 8101–8111.
Nobanee, H., & Ellili, N. (2016). Corporate sustainability disclosure in
annual reports: Evidence from UAE banks: Islamic versus conventional. Renewable and Sustainable Energy Reviews, 55, 1336–1341.
Punch, K. F. (2014). Introduction to social research quantitative &
qualitative approaches. London: SAGE.
Raiborn, C. A., Butler, J. B., & Massoud, M. F. (2011). Environmental
reporting: Toward enhanced information quality. Business Horizons, 425–433.
Roca, L.C., & Searcy, C. (2012). An analysis of indicators disclosed in
corporate sustainability reports. Journal of Cleaner Production,
103–118.
Rowbottom, N., Lymer, A. (2009). Exploring the use of online
corporate sustainability information. Accounting Forum, 176–186.
Rupley, K. H., Brown, D., & Marshall, R. S. (2012). Governance,
media and the quality of environmental disclosure. J. Account
Public Policy, 610–640.
Samudhram, A., Siew, E.-G., Sinnakkannu, J., & Yeow, P. H. (2016).
Towards a new paradigm: Activity level balanced sustainability
reporting. Applied Ergonomics, 57, 94–104.
Saunders, M., & Tosey, P. (2013). The layers of research design.
Research.
Saunders, M., Lewis, P., & Thornhill, A. (2009). Research methods for
business students. London: Pearson Education Limited.
Sekaran, U. (2000). Research methods for business a skill building
approach. New Jersey: Wiley, Inc.
Sekaran, U. (2003). Research methods for business a skill building
approach. New Jersey: Wiley, Inc.
Tilling, M. V. (2004). Refinements to legitimacy theory in social and
environmental accounting. Social and Environmental Accountability Journal, 24(2), 3–7.
Wijk, J. V., & Persoon, W. (2006). A Long-haul Destination:
Sustainability reporting among tour operators. European Management Journal, 381–395.
Databases
Bloomberg Database: https://www.bloomberg.com.
Corporate Register Database: https://www.corporateregister.com.
Fortune Database: https://www.Fortune.com.
Global Reporting Initiatives (GRI) Database: https://www.globalreporting.
org.
The Assurance of Sustainability Reporting …
199
public sector organizations: Why they report. Accounting Forum,
89–98.
Fawcett, J., & Downs, F.S. (1986). The relationship of theory and
research. New York: Appleton-Century-Crofts.
Fernandez-Feijoo, B., Romero, S., & Ruiz, S. (2016). The assurance
market of sustainability reports: What do accounting. Journal of
Cleaner Production, 139, 1128–1137.
Fernando, S., & Lawrence, S. (2014). A theoretical framework for CSR
Practices: Integrating Legitimacy Theory, Stakeholder Theory and
institutional theory. Journal of Theoretical Accounting Research.
Fritz, M. M., Schoggl, J.-P., & Baumgartner, R. J. (2017). Selected
sustainability aspects for supply chain data exchange: Towards a
supply chain-wide sustainability assessment. Journal of Cleaner
Production, 141, 587–607.
Gond, J. P., Grubnic, S., Herzig, C., & Moon, J. (2012). Configuring
management control systems: Theorizing the integration of strategy
and sustainability. Management Accounting Research, 205–223.
Gray, R., Bebbington, J., & Walters, D. (1993). Accounting for the
environment. Markus Wiener Publishers and Paul Chapman Publishers Ltd.
Hammond, K., & Miles, S. (2004). Assessing quality assessment of
corporate social reporting: UK perspectives. Accounting Forum,
61–79.
Hinton, P. R., & McMurray, I. (2017). Presenting your data with SPSS
explained. Oxon: Routledge.
Hooks, J., & Staden, C. J. (2011). Evaluating environmental disclosures: The relationship between quality and extent measures. The
British Accounting Review, 200–213.
Hosmer, J. D., Lemeshow, S., & Sturdivant, R. X. (2013). Applied
logistic regression (3rd ed.). New Jersey: Wiley, Inc.
Hubbard, G. (2011). The quality of sustainability reports of large
international companies: An analysis. International Journal of
Management, 824–848.
Joseph, G. (2012). Ambiguous but tethered: An accounting basis for
sustainability reporting. Critical Perspectives on Accounting, 93–
106.
Junior, F. H., Galleli, B., Gallardo-Vázquez, D., & Sánchez-Hernández,
M. I. (2017). Strategic aspects in sustainability reporting in oil &
gas industry: The comparative case-study of Brazilian Petrobras and
Spanish Repsol. Ecological Indicators, 72, 203–214.
Kleinbaum, D. G., & Klein, M. (2010). Logistic regression a
self-learning text (3rd ed.). New York: Springer.
Koletsia, D., Pandis, N. (2018). Ordinal logistic regression. Am J
Orthod Dentofacial Orthop Statistics and Research Design, 157–
158.
Lamberton, G. (2005). Sustainability accounting-a brief history and
conceptual framework. Accounting Forum, 7–26.
Lanis, R., & Richardson, G. (2013). Corporate social responsibility and
tax aggressiveness: A test of legitimacy theory. Accounting,
Auditing and Accountability Journal, 26(1), 75–100.
Latridis, G.E. (2013). Environmental disclosure quality: Evidence on
environmental performance, corporate governance and value relevance. Emerging Markets Review, 55–75.
Lozano, R. (2013). Sustainability inter-linkages in reporting vindicated:
a study of European companies. Journal of Cleaner Production, 1–
9.
Mason, R., Lind, D., Marchal, W. (1999). Statistical techniques in
business and econometrics (10th ed.). New York: Irwin/McGraw
Hill. ISBN: 0-07-303935-7.
Miles, J. A. (2012). Management and organization theory. San
Francisco: Jossey-Bass A Wiley Imprint.
Montañés, E., Suárez-Vázquez, A., & Quevedo, J. R. (2014). Ordinal
classification/regression for analyzing the influence of superstars on
spectators in cinema marketing. Expert Systems with Applications,
41, 8101–8111.
Nobanee, H., & Ellili, N. (2016). Corporate sustainability disclosure in
annual reports: Evidence from UAE banks: Islamic versus conventional. Renewable and Sustainable Energy Reviews, 55, 1336–1341.
Punch, K. F. (2014). Introduction to social research quantitative &
qualitative approaches. London: SAGE.
Raiborn, C. A., Butler, J. B., & Massoud, M. F. (2011). Environmental
reporting: Toward enhanced information quality. Business Horizons, 425–433.
Roca, L.C., & Searcy, C. (2012). An analysis of indicators disclosed in
corporate sustainability reports. Journal of Cleaner Production,
103–118.
Rowbottom, N., Lymer, A. (2009). Exploring the use of online
corporate sustainability information. Accounting Forum, 176–186.
Rupley, K. H., Brown, D., & Marshall, R. S. (2012). Governance,
media and the quality of environmental disclosure. J. Account
Public Policy, 610–640.
Samudhram, A., Siew, E.-G., Sinnakkannu, J., & Yeow, P. H. (2016).
Towards a new paradigm: Activity level balanced sustainability
reporting. Applied Ergonomics, 57, 94–104.
Saunders, M., & Tosey, P. (2013). The layers of research design.
Research.
Saunders, M., Lewis, P., & Thornhill, A. (2009). Research methods for
business students. London: Pearson Education Limited.
Sekaran, U. (2000). Research methods for business a skill building
approach. New Jersey: Wiley, Inc.
Sekaran, U. (2003). Research methods for business a skill building
approach. New Jersey: Wiley, Inc.
Tilling, M. V. (2004). Refinements to legitimacy theory in social and
environmental accounting. Social and Environmental Accountability Journal, 24(2), 3–7.
Wijk, J. V., & Persoon, W. (2006). A Long-haul Destination:
Sustainability reporting among tour operators. European Management Journal, 381–395.
Databases
Bloomberg Database: https://www.bloomberg.com.
Corporate Register Database: https://www.corporateregister.com.
Fortune Database: https://www.Fortune.com.
Global Reporting Initiatives (GRI) Database: https://www.globalreporting.
org.
The Assurance of Sustainability Reporting …
199