strengthening both the comparability and relevance of non-financial information disclosure across the European Union (EU). The … quality of the reported information a disclosure index study was conducted. Furthermore, an OLS regression was performed to …

disclosure quality in European banks from 2017-2019. After an overview of the EU’s path towards a sustainable financial sector …-category CSR disclosure index to “translate” and quantify disclosed CSR information in the banks’ annual filings, a positive … the disclosure index and the content analysis of the banks’ CSR disclosures is based on textual analysis. In order to not …

reporting obligations for certain large enterprises on a variety of non-financial issues. Non-Financial disclosure is, however … makes this mechanism work is non-financial disclosure, which provides investors and market operators with the data to make … informed, socially and environmentally responsible decisions. The content of the disclosure is significantly shaped by the …

La Social Disclosure (SD) espressa in genere attraverso il bilancio sociale può a volte tradursi solo in una serie di … economica e socio-ambientale e l'intensità della SD.The Social Disclosure (SD), in general, expressed through corporate social …

Management and disclosure of environmental, social and governance (ESG) issues have received substantial interest over …

to their voluntary nature. In this study, we develop a disclosure score based on the tone, readability, length, and the … numerical and horizon content of CSR report narratives, and examine the relationship between the CSR disclosure scores and … analyst forecasts. We find that CSR reporters with high disclosure scores are associated with more accurate forecasts, whereas …