for the disclosure of sustainability skills. We observe that German companies follow a more uniform approach to reporting … has resulted in significant variations in how companies define this essential disclosure item, thereby reducing the … comparability of the reported data. We recommend that policymakers specify skills disclosure rules for directors and director …

The relationship between sustainability performance and sustainability disclosure remains ambiguous, both theoretically … and empirically. Voluntary disclosure theory would suggest that the relationship should be positive, whereas legitimacy … reconciliation by moving the focus of inquiry from the quantity of sustainability disclosure toward its quality. Our results reveal …

environmental disclosure (SED) of a multinational in the automotive sector with an established presence in Spain, in the context of …

This study is aimed at developing and validating an index designed to measure the level of social disclosure of …) and Hammond and Miles (2004), the index of social disclosure is composed of thirteen items distributed in the following … listing of social responsible investment funds are decisive factors for increasing the level of social disclosure. The …

This paper examines how the market reacts to the disclosure of corporate social responsibility (CSR) of Indonesian … listed corporations. Instead of merely looking into the aggregate disclosure of CSR, we also consider the disaggregate … measures of disclosure within the CSR context, spanning four dimensions (community involvement, products, employee relations …