all, both public and private, need to embed sustainability considerations into their decision-making and reporting …

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 …

Prior studies show that corporate social responsibility (CSR) reporting is informative to investors but lacks … greater CSR reporting credibility. We find that audit fees are positively associated with the likelihood of standalone CSR … commitment to higher financial reporting quality has the potential to bring positive externality to firms' non …

This paper studies whether the failure of corporate social responsibility (CSR) reporting practices to enable effective … CSR communication allowing stakeholders to appreciate firms' CSR is due to the reporting model guiding firms in … using interpretive textual analysis, the paper specifically assesses Global Reporting Initiative (GRI) guidelines, the most …

relatively short time that CSR reports have been in existence, this chapter provides evidence that CSR reporting has become … reporting and are following them. CSR reporting on societal and environmental impacts and performance receive the most focused …

We introduce a machine learning approach to quantify the thematic content of climate reporting in annual reports and … use this to analyze firms’ climate reporting practices in the context of the widespread European Non-Financial Reporting … climate reporting narratives, corresponding with improvements in disclosure quality, and that firms start doing so before the …