برزگر، قدرت الله؛ نتاج کردی، محسن و ملکی، دنیا. (1398). بررسی اثر ویژگی‌های کمیته حسابرسی بر افشای مسئولیت اجتماعی شرکت‌ها. بررسی‌های حسابداری و حسابرسی، 26(1): 19-38.
دولت‌زارعی، احسان و مشایخی، بیتا. (1401). مروری بر مطالعات زبان گزارشگری تجاری گسترش‌پذیر. دانش حسابداری مالی، 9(3): 33-67.
صفرزاده بندری، محمد حسین و جودکی چگنی، زهرا. (1400). حسابداری منافع اجتماعی در بخش عمومی. فصلنامه حسابداری و منافع اجتماعی، 11 (2): 103-132.
References
Arora, M. P., Lodhia, S., & Stone, G. W. (2022). Preparers’ perceptions of integrated reporting: a global study of integrated reporting adopters. Accounting & Finance, 62, 1381-1420.
Ballou, B., Heitger, D. L. & Landes, C. E. (2006). The future of corporate sustainability reportin g: A rapidly growing assurance opportunity. Journal of Accountancy, 202, 65-74.
Bebbington, J., & Larrinaga, C. (2014). Accounting and sustainable development: An exploration. Accounting, Organizations and Society, 39(6), 395–413.
Budianto, E. W. H., & Dewi, N. D. T. (2023). Corporate Social Responsibility (CSR) in Islamic and Conventional Banking: VOSviewer Bibliometric and Library Research. DOI, 10(23311975.2021), 1917333.
Cho, C. H., & Patten, D. M. (2007). The role of environmental disclosures as tools of legitimacy: A research note. Accounting, organizations and society, 32(7-8), 639-647.
Clarkson, P. M., Li, Y., Richardson, G. D., & Vasvari, F. P. (2008). Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis. Accounting, organizations and society, 33(4-5), 303-327.
Cucchiella, F., D’Adamo, I., Gastaldi, M., Koh, S. L., & Rosa, P. (2017). A comparison of environmental and energetic performance of European countries: A sustainability index. Renewable and Sustainable Energy Reviews, 78, 401-413.
Duff, A. (2016). Corporate social responsibility reporting in professional accounting firms. The British accounting review, 48(1), 74-86.
Dumay, J., Bernardi, C., Guthrie, J., & La Torre, M. (2017). Barriers to implementing the International Integrated Reporting Framework: A contemporary academic perspective. Meditari Accountancy Research, 25(4), 461-480.
Farouk, S., Cherian, J., & Jacob, J. (2012). Green accounting and management for sustainable manufacturing in developing countries. International Journal of Business and Management, 7(20), 36.
Feng, Jia; Zhang, Yun Qiu; & Zhang, Hao. (2017). Improving the co-wordanalysis method based on semantic distance. Scientometrics, 111(3), 1521–1531.
Gray, R., Adams, C. & Owen, D. (2014). Accountability, Social Responsibility and Sustainability. Accounting for Society and the Environment.
Huang, W. L., & Fu, Y. K. (2019). The study on the relationship between the environmental and financial performances of corporates which have adopting the system of environmental accounting in Taiwan. In E3S Web of Conferences (Vol. 81, p. 01012). EDP Sciences.
Hung, D., Tuan, T. (2020). Factors affecting the application of social responsibility accounting. Accounting, 6(4), 597-604.
International Integrated Reporting Committee (IIRC). (2011). Towards integrated reporting: Communicating value in the 21st century. Author. April 18, Online: www.theiirc.org.
Jamali, D., Safieddine, A.M. & Rabbath, M. (2008). Corporate Governance and Corporate Social Responsibility Synergies and Interrelationships. Corporate Governance: An International Review, 16 (5), 443–459.
Journeault, M., Levant, Y., & Picard, C. F. (2021). Sustainability performance reporting: A technocratic shadowing and silencing. Critical Perspectives on Accounting, 74, 102145.
Lazkano, L., & Beraza, A. (2019). Social accounting for sustainability: A study in social economy. Sustainability, 11(24), 6894.
Li, Y., Richardson, G. D., & Thornton, D. B. (1997). Corporate disclosure of environmental liability information: Theory and evidence. Contemporary accounting research, 14(3), 435-474.
Lyu, Y., Raugei, M., Zhang, X., Mellino, S., & Ulgiati, S. (2021). Environmental cost and impacts of chemicals used in agriculture: An integration of emergy and Life Cycle Assessment. Renewable and Sustainable Energy Reviews, 151, 111604.
Magablih, A. M. (2017). The impact of green accounting for reducing the environmental cost in production companies. Journal of Modern Accounting and Auditing, 13(6), 249-265.
Mahoney, L. S., Thorne, L., Cecil, L., & LaGore, W. (2013). A research note on standalone corporate social responsibility reports: Signaling or greenwashing?. Critical perspectives on Accounting, 24(4-5), 350-359.
Michelon, G., Pilonato, S., & Ricceri, F. (2015). CSR reporting practices and the quality of disclosure: An empirical analysis. Critical perspectives on accounting, 33, 59-78.
Moisescua, F. (2016). Accounting Ethics and Social Responsibility in a Knowledge-Based Economy.
Moser, D. V., & Martin, P. R. (2012). A broader perspective on corporate social responsibility research in accounting. The accounting review, 87(3), 797-806.
Neu, D., Warsame, H., & Pedwell, K. (1998). Managing public impressions: environmental disclosures in annual reports. Accounting, organizations and society, 23(3), 265-282.
Palea, V. (2018, September). Financial reporting for sustainable development: Critical insights into IFRS implementation in the European Union. In Accounting forum (Vol. 42, No. 3, pp. 248-260). No longer published by Elsevier.
Patil, A. & Gopalakrishnan, M.M. (2019). Social Responsibility Accounting: A Conceptual Framework for Universal Acceptance. International Journal of Recent Technology and Engineering. IJRTE.8(4.
Rodrigues, M., do Céu Alves, M., Oliveira, C., Vale, V., Vale, J., & Silva, R. (2021). Dissemination of social accounting information: A bibliometric review. Economies, 9(1), 41.
Safarzadeh Bandari, M. H. & Joudaki Chegni, Z. (2021). Accounting for social benefits in the public sector. Journal of Accounting and Social Interest, 11 (2), 103-132. (in Persian)
Schaltegger, S., Bennett, M., Burritt, R. L., & Jasch, C. (2008). Environmental management accounting (EMA) as a support for cleaner production. In Environmental management accounting for cleaner production (pp. 3-26). Springer, Dordrecht.
Simnett, R., Vanstraelen, A., & Chua, W. F. (2009). Assurance on sustainability reports: An international comparison. The accounting review, 84(3), 937-967.
Singh, SH. Singh, A., Arora, SH. & Mittal, SH. (2019). Revolution of Green Accounting: A Conceptual Review. 2nd International Conference on Power Energy, Environment and Intelligent Control (PEEIC).
Stipić, V. V. (2018). Environmental Accounting as a Sustainable Development Strategy in Croatian companies. In BH ekonomski forum . 9, 161-176.
Unerman, J. & Chapman, Ch. (2014). Academic Contributions to Enhancing Accounting for Sustainable Development. Accounting, Organizations and Society, 39, 385–394.
)