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 …

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 …

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 …

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 …

) mandating increased nonfinancial disclosure. These disclosures relate to firms' environmental, social, and governance (ESG …-directive nonfinancial performance; and (iii) a less negative reaction for firms having higher pre-directive nonfinancial disclosure levels … that this disclosure regulation of nonfinancial information would lead to net costs (benefits) for firms with weak (strong …

Previous research on the determinants of voluntary social and environmental disclosure assumes that the determinants … underlying the company's decision to disclose and the disclosure level are the same. This paper addresses the influence of this … between the determinants underlying the decision to disclose and the disclosure level may be misleading …

industry. The generalised nature of many SE disclosure instruments is a limitation on the accuracy of the results of empirical … studies which only focus on annual report disclosure and size. This paper attempts to address this limitation by developing an … need for researchers examining for CSR disclosures to consider incorporating industry-specific items into their disclosure …