Lobbying, ESG reporting, Non-financial disclosure, Hong KongThis study investigates the valuation and real effects of … the mandatory disclosure of greenhouse gas (GHG) emission costs from the perspective of "double materiality." We consider … GHG emissions, including corporate costs and negative externalities. We demonstrate how the mandatory disclosure of the …

for the disclosure of sustainability skills. We observe that German companies follow a more uniform approach to reporting … has resulted in significant variations in how companies define this essential disclosure item, thereby reducing the … comparability of the reported data. We recommend that policymakers specify skills disclosure rules for directors and director …

disclosure framework combined with the Balanced Scorecard structure to assess the quality of online reporting, throughout an … results show medium disclosure levels among local government websites, the scores reached exposing considerable fluctuation in … the quality of disclosure. Also, we confirm that good practices of higher online transparency could improve administrative …