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This study investigates the potential influence of several pertinent factors including R&D intensity, directors' education, and firm size towards ESG disclosure. This study utilised samples from top 10 companies listed in 6 (six) different Global Islamic Indices with a three-year observation...
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social responsibility (CSR) reporting and CSR assurance strategies that companies disclose online to stakeholders, by … CSR reporting and CSR assurance, depending on whether the crisis has already begun or not. Next the authors focus on … companies that change their CSR reporting strategy or change their CSR assurance strategy and see if there is an impact on …
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By gathering and analyzing the textual information in eXtensible Business Reporting Language format from the annual securities reports of around 3,800 Japanese listed companies from 2013 to 2023, this study aims to uncover the trend of Japanese corporate environmental, social, and governance...
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Chapter 1: INTRODUCTION -- CHAPTER 2. International evolution of non-financial disclosure and sustainability reporting -- CHAPTER 3. Non-financial disclosure and sustainability reporting: a Systematic Literature Review -- CHAPTER 4. Materiality in sustainability reporting -- Chapter 5:...
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