Purpose This study aims to analyse the extent and type of online intellectual capital (IC) disclosure provided by a … intellectual capital disclosure (ICD) practiced by Italian listed companies via the Web. Design/methodology/approach A content …

analysis is readily available, and it provides insight into marketplace phenomena. However, self‐disclosure theory predicts and … studies have found that the informant’s gender, the target of the disclosure, and similarity between informant and target … than males, more is disclosed to friends than to strangers, and a high involvement topic produces more disclosure than does …

Purpose – The main aim of the study is to find out the level and trend of CSR disclosure pattern of industrial … and companies' profitability is also found to be positive but weak. More disclosure by local companies as compared to … increasing both in terms of amount of the disclosure and the number of participating companies. Research limitations …

Egyptian corporate entities. It aims at contributing to the body of knowledge on the CSR disclosure phenomenon in developing …/transitional economies. Design/methodology/approach – A 34‐item disclosure index covering environmental, energy, human resources, customer … disclosure practices in different parts of the world are always welcome and are arguably somewhat limited in developing countries.  …

environmental disclosure practices (EDPs) of the large manufacturing Indian companies. Design/methodology/approach – The work was … done in three phases. In the first phase, an index of environmental disclosure was constructed consisting of 23 items of … companies were examined for a period of three consecutive years. Environmental disclosure score (EDS) percentages were …

Purpose – The purpose of this paper is to examine corporate social disclosure in Libya so as to determine if it follows … finally studies disclosure in 56 of its companies. Findings – The results suggest that the emphasis on CSR disclosure in Libya …

Purpose – The purpose of this paper is to investigate the most important corporate social disclosure (CSD) as perceived … the importance of every theme of disclosure. Further, the information disclosed by 119 Indonesian listed companies in …

Purpose – The main aim of this study is to assess the level of corporate social responsibility (CSR) disclosure of 44 …; namely size, age, profitability and leverage on the total CSR disclosure from the year 2005 to 2006. Design …/methodology/approach – Content analysis is deployed to determine CSR disclosure. A disclosure index consisting of 16 items was developed based on …

responsibility and disclosure (CSR&D) research. It aims to give some insight into the nature and the extent of research on CSR …