References
Abriata, Bruno Dante, y GuillaumeDelautre. 2020. «What Drives CSR? An Empirical Analysis on the Labour Dimensions of CSR», ILO Working Paper No. 7. Ginebra: OIT.
Ali, Waris, Jedrzej GeorgeFrynas y ZeeshanMahmood. 2017. «Determinants of Corporate Social Responsibility (CSR) Disclosure in Developed and Developing Countries: A Literature Review». Corporate Social Responsibility and Environmental Management 24 (4): 273–294.
Amel-Zadeh, Amir, y GeorgeSerafeim. 2018. «Why and How Investors Use ESG Information: Evidence from a Global Survey». Financial Analysts Journal 74 (3): 87–103.
Avetisyan, Emma, y KaiHockerts. 2017. «The Consolidation of the ESG Rating Industry as an Enactment of Institutional Retrogression». Business Strategy and the Environment 26 (3): 316–330.
Berg, Florian, Julian F.Kölbel y RobertoRigobon. 2022. «Aggregate Confusion: The Divergence of ESG Ratings». Review of Finance 26 (6): 1315–1344.
Bourguignon, Rémi, y ArnaudMias (eds.). 2017. «Les accords-cadres internationaux: étude comparative des ACI conclus par les entreprises françaises». Informe para la Oficina de la OIT para Francia. París: OIT, IAE Paris y Université Paris Dauphine.
Bouten, Lies, Charles H.Cho, GiovannaMichelon y Robin W.Roberts. 2017. «CSR Performance Proxies in Large-Sample Studies: “Umbrella Advocates”, Construct Clarity and the “Validity Police” », documento de trabajo. https://doi.org/10.2139/ssrn.3107182.
Bromley, Patricia, y Walter W.Powell. 2012. «From Smoke and Mirrors to Walking the Talk: Decoupling in the Contemporary World». Academy of Management Annals 6 (1): 483–530.
Brown, Barb, y MikeWallace. 2018. The ESG Ecosystem: Understanding the Dynamics of the Sustainability Ratings & Rankings Landscape. Cleveland: BrownFlynn.
Chatterji, Aaron K., RodolpheDurand, David I.Levine y SamuelTouboul. 2016. «Do Ratings of Firms Converge? Implications for Managers, Investors and Strategy Researchers». Strategic Management Journal 37 (8): 1597–1614.
Chatterji, Aaron K., y David I.Levine. 2006. «Breaking Down the Wall of Codes: Evaluating Non-Financial Performance Measurement». California Management Review 48 (2): 29–51.
Chatterji, Aaron K., David I.Levine y Michael W.Toffel. 2009. «How Well Do Social Ratings Actually Measure Corporate Social Responsibility?». Journal of Economics & Management Strategy 18 (1): 125–169.
Christensen, Dane M., GeorgeSerafeim y AnywhereSikochi. 2022. «Why Is Corporate Virtue in the Eye of the Beholder? The Case of ESG Ratings». Accounting Review 97 (1): 147–175.
Corbin, Juliet, y AnselmStrauss. 2008. Basics of Qualitative Research: Techniques and Procedures for Developing Grounded Theory. Tercera edición. Thousand Oaks: Sage.
Creswell, John W.1998. Qualitative Inquiry and Research Design: Choosing among Five Traditions. Thousand Oaks: Sage.
Creswell, John W.2013. Qualitative Inquiry and Research Design: Choosing among Five Approaches. Tercera edición. Thousand Oaks: Sage.
Delmas, Magali A., DrorEtzion y NicholasNairn-Birch. 2013. «Triangulating Environmental Performance: What Do Corporate Social Responsibility Ratings Really Capture?». Academy of Management Perspectives 27 (3): 255–267.
DiMaggio, Paul J., y Walter W.Powell. 1983. «The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields». American Sociological Review 48 (2): 147–160.
Dimmelmeier, Andreas. 2020. «Mergers and Acquisitions of ESG Firms: Towards a New Financial Infrastructure? ». SocArXiv Working Paper, 13 de octubre de 2020. https://doi.org/10.31235/osf.io/jt2uk.
Dorfleitner, Gregor, GerhardHalbritter y MaiNguyen. 2015. «Measuring the Level and Risk of Corporate Responsibility: An Empirical Comparison of Different ESG Rating Approaches». Journal of Asset Management 16 (7): 450–466.
Dumas, Christel, y CélineLouche. 2016. «Collective Beliefs on Responsible Investment». Business & Society 55 (3): 427–457.
Eccles, Robert G., y GeorgeSerafeim. 2013. «The Performance Frontier: Innovating for a Sustainable Strategy». Harvard Business Review , mayo de 2013. https://hbr.org/2013/05/the-performance-frontier-innovating-for-a-sustainable-strategy.
Eccles, Robert G., y Judith C.Stroehle. 2018. «Exploring Social Origins in the Construction of ESG Measures», documento de trabajo. Oxford: University of Oxford, Saïd Business School. https://dx.doi.org/10.2139/ssrn.3212685.
Eccles, Robert G., Linda-ElingLee y Judith C.Stroehle. 2020. «The Social Origins of ESG: An Analysis of Innovest and KLD». Organization & Environment 33 (4): 575–596.
Estados Unidos, Departamento de Trabajo. 2021. «US Department of Labor Releases Statement on Enforcement of Its Final Rules on ESG Investments, Proxy Voting by Employee Benefit Plans », 10 de marzo de 2021. https://www.dol.gov/newsroom/releases/ebsa/ebsa20210310.
Fifka, Matthias S.2013. «Corporate Responsibility Reporting and Its Determinants in Comparative Perspective: A Review of the Empirical Literature and a Meta-analysis». Business Strategy and the Environment 22 (1): 1–35.
Fortanier, Fabienne, AnsKolk y JonatanPinkse. 2011. «Harmonization in CSR Reporting: MNEs and Global CSR Standards». Management International Review 51 (5): artículo núm. 665. https://doi.org/10.1007/s11575-011-0089-9.
Fowler, Stephen J., y ChrisHope. 2007. «A Critical Review of Sustainable Business Indices and their Impact». Journal of Business Ethics 76 (3): 243–252.
Gioia, Dennis A., Kevin G.Corley y Aimee L.Hamilton. 2013. «Seeking Qualitative Rigor in Inductive Research: Notes on the Gioia Methodology». Organizational Research Methods 16 (1): 15–31.
Global Reporting Initiative. 2013. G4 Sustainability Reporting Guidelines: Implementation Manual . Amsterdam.
Global Sustainable Investment Alliance. 2021. Global Sustainable Investment Review 2020 . http://www.gsi-alliance.org/wp-content/uploads/2021/08/GSIR-20201.pdf.
Golafshani, Nahid. 2003. «Understanding Reliability and Validity in Qualitative Research». Qualitative Report 8 (4): 597–606.
Goodman, Jennifer, CélineLouche, Katinka C.vanCranenburgh y DanielArenas. 2014. «Social Shareholder Engagement: The Dynamics of Voice and Exit». Journal of Business Ethics 125 (2): 193–210.
Graafland, Johan, y HugoSmid. 2019. «Decoupling among CSR Policies, Programs, and Impacts: An Empirical Study». Business & Society 58 (2): 231–267.
Haack, Patrick, DennisSchoeneborn y ChristopherWickert. 2012. «Talking the Talk, Moral Entrapment, Creeping Commitment? Exploring Narrative Dynamics in Corporate Responsibility Standardization». Organization Studies 33 (5-6): 815–845.
Hoogervorst, Hans. 2017. «Making Sense of Materiality ». IFAC, 25 de septiembre de 2017. https://www.ifac.org/knowledge-gateway/supporting-international-standards/discussion/making-sense-materiality.
Ijiri, Yuji, y Robert K.Jaedicke. 1966. «Reliability and Objectivity of Accounting Measurements». Accounting Review 41 (3): 474–483.
Jackson, Gregory, y NikolasRathert. 2017. «Private Governance as Regulatory Substitute or Complement? A Comparative Institutional Approach to CSR Adoption by Multinational Corporations». En Multinational Corporations and Organization Theory: Post Millennium Perspectives, editado por ChristophDörrenbächer y MikeGeppert, 445–478. Bingley: Emerald.
Kölbel, Julian F., FlorianHeeb, FalkoPaetzold y TimoBusch. 2020. «Can Sustainable In vesting Save the World? Reviewing the Mechanisms of Investor Impact». Organization & Environment 33 (4): 554–574.
Kuruvilla, Sarosh, NingLi y J. LowellJackson. 2021. «Private Regulation of Labour Standards in Global Supply Chains: Current Status and Future Directions». En Decent Work in a Globalized Economy: Lessons from Public and Private Initiatives, editado por GuillaumeDelautre, Elizabeth EcheverríaManrique y ColinFenwick, 185–210. Ginebra: OIT.
Kuruvilla, Sarosh, MingweiLiu, ChunyunLi y WansiChen. 2020. «Field Opacity and Practice–Outcome Decoupling: Private Regulation of Labor Standards in Global Supply Chains». Industrial and Labour Relations Review 73 (4): 841–872.
Louche, Céline, LotteStaelens y MarijkeD'Haese. 2020. «When Workplace Unionism in Global Value Chains Does Not Function Well: Exploring the Impediments». Journal of Business Ethics 162 (2): 379–398.
Lucchini, Andrea, y Anna MariaMoisello. 2017. «CSR Disclosure, Visibility and Media Pressure: International Evidence from the Apparel and Textile Industry». European Journal of Economics, Finance and Administrative Sciences 93 (febrero): 5–29.
Marquis, Christopher, Michael W.Toffel e YanhuaZhou. 2016. «Scrutiny, Norms, and Selective Disclosure: A Global Study of Greenwashing». Organization Science 27 (2): 483–504.
MEDEF (Mouvement des Entreprises de France), Afep (Association française des entreprises privées), Cliff Investor Relations (Association française des professionnels de la communication financière) y C3D (Collège des Directeurs du Développement Durable). 2019. «French Initiative on the Relations between Companies and Non-Financial Rating Agencies ». Febrero de 2019. http://www.afep.com/wp-content/uploads/2019/02/Afep-Medef-Cliff-C3D-initiative-on-non-financial-rating-February-2019.pdf.
Nauman, Billy. 2019. «Credit Rating Agencies Join Battle for ESG Supremacy». Financial Times , 17 de septiembre de 2019. https://www.ft.com/content/59f60306-d671-11e9-8367-807ebd53ab77.
Novethic. 2018. «SDGs: A New Focus for Non-Financial Rating Agencies ». Septiembre de 2018. París.
OIT. 1999. Trabajo decente . Informe del Director General, Conferencia Internacional del Trabajo, 87.a reunión, 1999. Ginebra.
OIT2017. Informe Mundial sobre la Protección Social 2017-2019: La protección social universal para alcanzar los Objetivos de Desarrollo Sostenible . Ginebra.
Penalva-Icher, Élise. 2008. «Comment devenir légitimes? Le double rôle des syndicats dans le marché de l'investissement socialement responsable». La Revue de l'Ires 57 (2): 111–140.
Penalva-Icher, Élise. 2016. «La professionnalisation dans l'Investissement socialement responsable. Le cas des analystes extra-financiers». Revue Française de Socio-Économie 2016/1 (16): 141–159.
Principios para la Inversión Responsable. 2018. «Primer on responsible investment in infrastructure: Introduction ». https://www.unpri.org/infrastructure/primer-on-responsible-investment-in-infrastructure-/2700.article#:~:text=The%20Principles%20for%20Responsible%20Investment,%2C%20long%2Dterm%20returns%E2%80%9D.
Scalet, Steven, y Thomas F.Kelly. 2010. «CSR Rating Agencies: What Is Their Global Impact?». Journal of Business Ethics 94 (1): 69–88.
Sekerler Richiardi, Pelin, y Ma. Diyina GemArbo. 2019. «Multinational Enterprises and Social Protection: A Case Study of the L'Oréal Share & Care Program», Research Department Working Paper No. 42. Ginebra: OIT.
Semenova, Natalia, y Lars G.Hassel. 2015. «On the Validity of Environmental Performance Metrics». Journal of Business Ethics 132 (2): 249–258.
Sjöström, Emma. 2008. «Shareholder Activism for Corporate Social Responsibility: What Do We Know?». Sustainable Development 16 (3): 141–154.
Slager, Rieneke, y Jean-PascalGond. 2022. «The Politics of Reactivity: Ambivalence in Corporate Responses to Corporate Social Responsibility Ratings». Organization Studies 43 (1): 59–80.
Stroehle, Judith Christina. 2017. «The Enforcement of Diverse Labour Standards through Private Governance: An Assessment». Transfer: European Review of Labour and Research 23 (4): 475–493.
Stroehle, Judith Christina2018. «The Social Origins of ESG? An Analysis of Innovest and KLD ». Ponencia presentada en el Yale Initiative on Sustainable Finance Symposium 2018: State of ESG Disclosure Standards, New Haven, 2 de noviembre de 2018.
Stubbs, Wendy, y PaulRogers. 2013. «Lifting the Veil on Environment-Social- Governance Rating Methods». Social Responsibility Journal 9 (4): 622–640.
Tashman, Peter, ValentinaMarano y TatianaKostova. 2019. «Walking the Walk or Talking the Talk? Corporate Social Responsibility Decoupling in Emerging Market Multinationals». Journal of International Business Studies 50 (2): 153–171.
Widyawati, Luluk. 2021. «Measurement Concerns and Agreement of Environmental Social Governance Ratings». Accounting & Finance 61 (S1): 1589–1623.
Wijen, Frank. 2014. «Means versus Ends in Opaque Institutional Fields: Trading Off Compliance and Achievement in Sustainability Standard Adoption». Academy of Management Review 39 (3): 302–323.
Zarlowski, Philippe. 2007. «Marketing Corporate Social Responsibility in a National Context: The Case of Social Rating Agencies in France». En Managing Corporate Social Responsibility in Action: Talking, Doing and Measuring, editado por Frank denHond, Frank G.A.deBakker y PeterNeergaard, 167–186. Aldershot: Ashgate.
Zeffane, Rachid M., Michael J.Polonsky y PatrickMedley. 1994. «Corporate Environmental Commitment: Developing the Operational Concept». Business Strategy and the Environment 3 (4): 17–28.