Sustainable reporting has become a global trend in recent years. The information contained in sustainability reports is becoming an important tool for assessing the organization's activities by various stakeholder groups, such as shareholders, lenders, climate activists and government...

Textual data has drawn much research interest in the recent accounting literature. However, there has also been some criticisms about the seeming lack of transparency and hence replicability of how texts are processed and measured. In this paper I aim to have a better understanding of such...

Compiling and submitting sustainable development reports is a key area for reforming corporate reporting in light of the implementation of the Sustainable Development Goals. In recent years, the share of companies that report sustainable development and corporate social responsibility has grown...

Much thought has been given by EU institutional actors to how to encourage real change by companies around sustainability matters. This paper recognises that an important part of that jigsaw lies in the replacement of the Non-Financial Reporting Directive’s limited vision with the Corporate...

Economic activities and development in general have a positive impact on the progress of the nation. How is there a negative impact. Corporate Social Responsibility or social responsibility arises as a result of conflict between the surrounding community and the company due to the negative...

Climate change and the consequent need for sustainable development have been the hotly debated issues worldwide for decades. In the wake of this, the concept of environmental, social, and governance (ESG) has gained a lot of prominence in the business environment amongst the business enterprises...

This research investigates the adoption of sustainability reporting and integrated reporting practices among blue-chip companies in Bangladesh. It assesses the quality of sustainability and integrated reports using established frameworks from the Global Reporting Initiative (GRI) and the...

We identify and extract information presentation forms such as charts and graphs based on computer image recognition technology, and explore the relationship between the presentation forms of CSR reports and the stock price crash risk. It is found that the higher the proportion of image area and...