Purpose – This research aims to compare the environmental information that is disclosed in the annual reports of the American and European multinational companies. Eventually, it also aims to try to show the factors which explain the differences. Design/methodology/approach – This paper...

Purpose – The purpose of this paper is to test the influence of selected company‐ and industry‐related variables on environmental disclosure practices (EDPs) of the large manufacturing Indian companies. Design/methodology/approach – The work was done in three phases. In the first phase,...

Purpose – The primary objective of this paper is to explore and interpret the perceptions and motives of selected Malaysian managers on CSR by using Institutional theory. Design/methodology/approach – The paper attempts to explain the local CSR trend by interviewing senior managers from...

Purpose – The overall objective of the study was to track, over a two‐year period, the reported incidences of corporate governance transgressions at five strategic South African state‐owned enterprises (SOEs). Design/methodology/approach – Transgressions for each SOE were documented...

Purpose – The purpose of this paper is to explore the current status and extent of corporate social responsibility reporting (CSRR) in the annual reports of Qatari companies listed on the Qatar Exchange. It seeks to contribute to the meagre descriptive literature on CSRR in emerging economies...

Purpose – The purpose of this paper is to investigate the influence of the international initiative (Agenda 21) on the level of sustainability disclosures by Malaysian local authority websites. Design/methodology/approach – The influence of the LA 21 program is considered using the...

Purpose The purpose of the paper is to investigate voluntary human resources disclosure (hereinafter referred to as “HR disclosure”) by the largest companies domiciled in Czechia. The key research questions are: What is the quantity of disclosure on various topics related to HR? Is there a...

Purpose – This paper aims to examine the extent to which publicly‐listed Caribbean companies provide social and environmental disclosures (SED), and the factors related to their disclosure practices. It is motivated by the dearth of studies of SED among publicly listed Caribbean firms....

The main purpose of this paper is to examine how important the profile of manager is to voluntary financial disclosure in the Tunisian emerging market. We mobilize the upper echelon theory which suggests that human factors may affect firm strategy and performance. We investigate the...