disclosure indicates that when firms shifted from voluntary to mandatory reporting, following the announcement of Directive 2014 …

We introduce a machine learning approach to quantify the thematic content of climate reporting in annual reports and … use this to analyze firms’ climate reporting practices in the context of the widespread European Non-Financial Reporting … climate reporting narratives, corresponding with improvements in disclosure quality, and that firms start doing so before the …

The Paper’s goals: For the last two decades, sustainability reporting has increasingly been gaining the attention of … governments, investors, and customers, in non-financial information disclosed by business and public organisations. However … products sector. The aim of this paper is to investigate the scope and quality of sustainability reporting practices of …