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Corporate perspectives on CSR disclosure : audience, materiality, motivations

Gulko, Nadia; Hyde, Catriona - In: International journal of disclosure and governance 19 (2022) 4, pp. 389-412

Persistent link: https://www.econbiz.de/10013463515

A critical reflection on voluntary corporate non-financial and sustainability reporting and disclosure : lessons learnt from two case studies on integrated reporting

Pigatto, Giacomo; Cinquini, Lino; Dumay, John; Tenucci, … - In: Journal of accounting & organizational change : JAOC 19 (2023) 2, pp. 250-278

Persistent link: https://www.econbiz.de/10014325389

Earnings management and CSR report tone : evidence from China

Li, Wanli; Yan, Tiantian; Li, Yue; Yan, Ziqiao - In: Corporate social responsibility and environmental management 30 (2023) 4, pp. 1883-1902

Persistent link: https://www.econbiz.de/10014325744

Corporate environmental disclosure and earnings management : the moderating role of corporate governance structures

Gerged, Ali Meftah; Albitar, Khaldoon; Al-Haddad, Lara - In: International journal of finance & economics : IJFE 28 (2023) 3, pp. 2789-2810

Persistent link: https://www.econbiz.de/10014327593

Is CSR Performance Related to Disclosure Tone in Earnings Announcements?

Lu, Yu; Cahan, Steven F.; Ma, Diandian - 2022

PurposeThis study aims to examine whether the disclosure tone in earnings announcements is related to a firm’s corporate social responsibility (CSR) performance.Design/methodology/approachConsidering the lower likelihood of earnings management conducted by CSR-conscious firms, and the...

Persistent link: https://www.econbiz.de/10014359197

Integrated Reporting : Perspectives of Corporate Report Preparers and Other Stakeholders

Adhariani, Desi; de Villiers, Charl - 2020

Purpose: To explore the perspectives of corporate report preparers and other stakeholders on integrated reporting (IR ….Findings: There is a limited level of knowledge regarding integrated reporting, but a high level of interest. Corporate report … preparers paradoxically state that they can see the benefits of integrated reporting, yet they are reluctant to implement it …

Persistent link: https://www.econbiz.de/10014359315

The Influence of Integrated Reporting and Stakeholder Information Needs on the Disclosure of Social Information in a State-Owned Enterprise

Farneti, Federica; Casonato, Federica; Montecalvo, Monica; … - 2020

Purpose: This study examines how social disclosures are influenced by the adoption of integrated reporting (IR …

Persistent link: https://www.econbiz.de/10014359318

CHATREPORT: democratizing sustainability disclosure analysis through LLM-based tools

Ni, Jingwei; Bingler, Julia Anna; Colesanti Senni, Chiara; … - 2023

Persistent link: https://www.econbiz.de/10014483240

Voluntary disclosure and firm value : evidence from Indonesia

Mahmudah, Hadi; Yustina, Andi Ina; Dewi, Christine Novita; … - In: Cogent business & management 10 (2023) 1, pp. 1-10

Climate change carries risks that need to be mitigated by all parties, including companies because it affects company value. Many studies find that voluntary disclosure positively affects firm value in developing countries. This study aims to examine the effect of voluntary disclosure (CSR and...

Persistent link: https://www.econbiz.de/10014468084

Accounting for sustainability : practical insights

Unerman, Jeffrey (ed.); Hopwood, Anthony G. (ed.) - 2010 - First edition.

Persistent link: https://www.econbiz.de/10014497792