Consistent with the notion that sustainability reporting (also known as corporate social responsibility (CSR) reporting …) signals an ethical corporate culture and high monitoring, this study seeks to determine whether sustainability reporting … reduces real earnings management (REM) practices and enhances the financial reporting quality (FRQ) in the Saudi market. The …

increases the availability and quality of ESG reporting, especially among firms with low ESG performance. Mandatory ESG … reporting has in turn beneficial effects on firm’s information environment: analysts’ earnings forecasts become more accurate …

Purpose - The purpose of this paper is to determine what types of sustainability activities companies are reporting and … reports. Design/methodology/approach - From a sample of sustainability reports prepared by Global Reporting Initiative (GRI … closure on a sustainability reporting structure would be premature. More effort needs to be devoted to provide more clarity on …

can be overcome. Starting from the year 2024, the requirements for Environmental, Social, and Governance (ESG) reporting … standards. This new era of corporate reporting must be tackled collaboratively by experts in corporate communication, investor … relations, and accounting. The goal is to enhance the persuasiveness, reach, and crisis-resilient narrative of ESG reporting …