environmental, social and governance (ESG) content, materiality and assurance mechanisms in their corporate disclosures. Very often …, the organisations integrate financial, social and sustainability reporting. In this light, this chapter provides a … disclosures. Afterwards, it describes the International Integrated Reporting Council's IR Framework and its guiding principles …

' environmental, social and governance (ESG) disclosures, and explain the purpose of integrated thinking and reporting … corporate communication. This research explores the GRI's latest Sustainability Reporting Standards as it sheds light on IIRC's …

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 …

symposiums on environmental and social reporting issues for their board members and employ directors from a diverse educational … reporting of listed consumer goods in Nigeria. for the period 2014-2019. We developed a sustainability disclosure index using … the Global Reporting Initiative (GRI) guidelines to score the information content of annual reports relating to …

engagement in the reporting process, in particular in the materiality analysis, to achieve a high level of materiality …