that established measurement and reporting criteria for companies' material environment, social, and governance (ESG …) issues. By introducing the concept of financial relevance of materiality, we present an analysis of the quality of reporting … reporting according to SASB's standards is still small, our results are encouraging, showing, on average, good to very good …

Barth et al. (2017) (BCCV) show that firms with higher levels of compliance with Integrated Reporting (<IR>) principles …

This study empirically assesses the disclosure of nonfinancial information in corporate reporting. In examining the …