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The world is constantly changing, and with an evolving global environmental crisis, there is a growing trend of Corporate Social Responsibility, and Environmental, Social, and Governance (ESG) disclosure initiatives. The final report on the new E.U. taxonomy for sustainable activities was...
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The Taiwanese government altered its corporate social responsibility (CSR) report management policy from voluntary disclosure and assurance of CSR reports to partial mandatory disclosure and partial mandatory assurance. This paper examines this policy's effects on analyst forecast. The empirical...
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The management policy for Taiwan's corporate social responsibility (CSR) reporting was changed from elective to partial … accountants. The present study explores the influences of Taiwan's partial mandatory disclosure and partial mandatory assurance … firms. It also indicates that Taiwan's partial mandatory disclosure and partial mandatory assurance policies for CSR reports …
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