might result from this disclosure. The obtained results show that, in the opinion of members of the Social Councils in … Spanish public universities, intellectual capital disclosure results in higher transparency of the institution, increased user …

helping improve the accounting and disclosure practices of reporting organisations. Though various frameworks and standards …

?This paper aims to explore the relationship between a company's sustainability disclosure and its reputation. The … Global Index (World1), matched on country, industry and size. The extent of sustainability disclosure is determined using the … extent of sustainability disclosure. Furthermore, results indicate that European companies disclose more than US companies …

This paper sets out to analyze the disclosure of mandatory social and environmental information by a sample of large … 2008. The objective of this study is to explore the impact of the new standard in the disclosure of mandatory social and … disclosure indexes were developed. Results evidence a high level of compliance with the standard but low quality information …