Purpose – The purpose if this paper is to investigate the determinants of corporate disclosure on human resources … analysis the influence certain company characteristics have on this disclosure was examined. Findings – The results confirm the … impact of variables like size, type of industry and property concentration on human resource disclosure. Practical …

Purpose – This study aims to examine corporate social responsibility disclosure (CSD) in China. Design …/methodology/approach – The paper examines the extent to which firm size and financial performance impacts social disclosure by examining … published financial information and social disclosure information in annual reports. Findings – Results indicate a positive …

facilitate our understanding of why companies are making or not making certain types of social and environmental disclosure in …

responsibility disclosure (CSRD) index; measure item‐wise and theme‐wise the social performance of the top 82 companies in India; and … mandatory CSR norms leading to improved disclosure, the sharing of innovative knowledge, cost reductions and enhanced …

low disclosure of results and the absence of social indicators. This may generate inadequate results compared to …

explored using thematic content analysis and an index of disclosure calculated by year, industry type (consumer proximity …

and the extent of corporate social responsibility (CSR) disclosure in the USA. These corporate governance and financial …, social and governance disclosure score calculated by Bloomberg is used as a proxy for the extent of CSR disclosure. A … multiple linear regression was incorporated to investigate the association of corporate characteristics with CSR disclosure …

disclosure in Environment Sections portrays corporate involvement as bringing environmental improvement. It displays the … corporate perspective, which promotes corporations as agents of positive social change. The disclosure is seen to be influenced …