initiatives. Originality/value – This unique paper divulges the CSR related disclosure with possible impact of CG in the specific …

, extraterritorial regulation and corporate disclosure. Findings – This paper recognises the attributes of both the mandatory and …' duties, extraterritorial regulation and corporate disclosure. The understanding of these issues will be useful in the future …

of corporate governance disclosure (CGD). Design/methodology/approach The sample of the study incorporates listed … companies in Nifty 500 Index for the period 2009-2014. The Governance Disclosure Score calculated by Bloomberg is used as a … Indian companies, as they fail to comply the majority of the proposed disclosure items. Furthermore, it is revealed that the …

-year observations for the period 2013-2016. Findings The findings of the paper reveal that related party disclosure compliance is …

disclosure index with 110 items was constructed to assess the discretionary disclosures in the annual reports of listed firms …. The study measured disclosure using 1,024 firm-year observations over 8 years from 2009 to 2016. Board characteristics … uses an un-weighted self-constructed disclosure index, which is subject to its inherent limitations. Originality/value This …

characteristics on the extent of corporate social responsibility (CSR) disclosure focusing on the US companies. Design … disclosure score calculated by Bloomberg is used as a proxy for the extent of CSR disclosure. Multiple regression analysis was … developed to identify factors that affect the extent of CSR disclosure. Findings – Results show that company and board size is …

disclosure level. Design/methodology/approach Carbon disclosure leadership index score is considered as a proxy of carbon … disclosure level, while greenhouse gas (GHG) emissions as a proxy of environmental performance. In addition, six control … negatively the dissemination of carbon disclosure information, suggesting a positive relationship between environmental …

disclosures made, and the reasons for the disclosure in the context of Malaysian industrial products and construction companies … limited support for legitimacy theory in explaining the nature of disclosure, as well as the reasons for the disclosure …