companies and uses the disclosure index to quantify GHG disclosures made in the annual reports, sustainability reports and web … change their disclosure policy as the importance of GHG increases. The results imply that policy makers need to take into … disclosure. The study also provides evidence that the effect of some company-specific factors on GHG disclosures differ depending …

Purpose – The purpose of this paper is to measure the extent of corporate social and environmental disclosure (CSED … web site disclosure. Design/methodology/approach – The corporate social and environmental web site disclosure examination … companies on their corporate web sites is low and the nature of disclosure is mostly descriptive, without any specific time …

paper describes the development of a disclosure index emphasizing the public interest aspect of reporting and the need to … wide scope of information that was identified as being important for disclosure by local authorities is consistent with the …

Purpose – The purpose of this paper is to document the determinants and value relevance of corporate disclosure and …-2008) Findings – The author found positive though statistically insignificant relationship between corporate disclosure and firm …, agency and economic theories of corporate disclosure, the author found firm size, financial leverage, audit quality, age and …

financial analysts and fund managers and actual disclosure of such information in company annual reports, in the context of …, and disclosure of, human capital information in the context of developing countries. It identifies the inadequacy of … current human capital disclosure practices in company annual reports. The authors theorise that in developing countries …

UK to develop a museums' performance accountability disclosure index. Design/methodology/approach – The paper reports a … study of annual reporting by 16 museums in NZ and the UK. Because of the unique nature of the industry the disclosure index …

Purpose – Sector‐specific guidelines have often been suggested as the way to encourage corporate social disclosure. The … purpose of this research is to determine the extent to which disclosure in published annual reports of organisations within … the disclosure of major banks, building societies and insurance providers, using their Annual Report and Accounts and, if …

environmental disclosure is still weak. In addition, a strong association is found between these disclosures and size and financial … difference in social disclosure behavior between listed banks and banks with an overseas presence, and non‐listed banks and those … corporate social disclosure practices by banks. Practical implications – At the practical level, the paper attempts to inform …