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 …

This paper investigates factors that influence the extent of corporate mandatory disclosure practices in New Zealand … over a three‐year period. Researcher‐created disclosure‐scoring templates consisting of mandated information items from … three regulatory sources were used to derive indexes of disclosure in financial annual reports of the sample companies …

class of "natural" solutions) according to the likelihood of disclosure that they induce. This ordering identifies the best … choose the timing of disclosure. …

justification for a robust mandatory disclosure regime and facilitates analysis of proposed substantive securities regulations. …