in the process of comprehending the phenomenon of identifying and reporting entity's activity in the context of … the society and of the environment in this context will develop a holistic vision of entity's reporting. In this article …, we analyze the status of development in social and environmental reporting literature and practice and focus on the …

We examine the effects of mandatory ESG reporting on firms’ corporate performance. Using variation from Sweden’s size …-based ESG reporting regulation, which requires medium private firms to start reporting ESG information from 2017 onward, we … document that mandatory ESG reporting improves firms’ corporate performance. This finding is consistent with two nonmutually …

We examine variation in mandatory CSR reporting practices based on a large sample of non-publicly listed savings banks …-materiality approach to CSR reporting. We find that demand for CSR information by supervisory board chairperson belonging to a left-wing or …

reporting. We employed a content analysis to measure CSR disclosure level by using the CSR reporting index (CSRRI) with 17 items … CSR reporting in Vietnam's listed companies. …

International Integrated Reporting Council’s Pilot Programme, in order to investigate how integrated reports are used as instruments … organizations, experienced in sustainability reporting. We used both quantitative and qualitative data extracted from the integrated … reports as marketing communication tools. The main results show that the provisions of the International Integrated Reporting …

This study aims to analyse the diffusion level of non-financial reporting (sustainability reporting, corporate social … responsibility, and integrated reporting) in companies listed on the Indonesia Stock Exchange and analyse the quality of sustainable … reporting standalone. Indonesia, which is one of the emerging market countries, has not yet established independent sustainable …

The principles of non-financial reporting are a prerequisite for the harmonization of reporting standards and a … guarantee of comparability of reporting indicators. A lack of a long-term and established practice in preparing non …-financial reporting does not allow forming its principles as generally accepted rules for the preparation of reporting data. Therefore …

Examining the US Greenhouse Gas Reporting Program, I find that facilities reduce greenhouse gas emissions by 7.0% after … reductions, but only after public disclosure occurs, which lags reporting to the regulator considerably. Industry emissions …, I estimate pre-reporting period emissions and find that reporting to the regulator, prior to disclosure, does not lead …

, and governance (ESG) matters. We give evidence for organizations' and IAFs' ESG maturity driving ESG reporting, while IAFs …