in the process of comprehending the phenomenon of identifying and reporting entity's activity in the context of … the society and of the environment in this context will develop a holistic vision of entity's reporting. In this article …, we analyze the status of development in social and environmental reporting literature and practice and focus on the …

We examine variation in mandatory CSR reporting practices based on a large sample of non-publicly listed savings banks …-materiality approach to CSR reporting. We find that demand for CSR information by supervisory board chairperson belonging to a left-wing or …

reporting. We employed a content analysis to measure CSR disclosure level by using the CSR reporting index (CSRRI) with 17 items … CSR reporting in Vietnam's listed companies. …

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 …

information. We find that the first-time voluntary adoption of CSR reporting is associated with higher subsequent earnings … response coefficients, suggesting that CSR reporting improves earnings informativeness. Our cross-sectional tests show that the …