Purpose This paper aims to investigate the greenhouse gas (GHG)-related disclosure trends, content and strategies of … regulations. However, some expected types of GHG-related disclosure were absent or rare. Disclosure practices were found to be …. Practical implications While the Chinese Government appears to have driven the emergence of GHG-related disclosure practices …

Purpose The purpose of this paper is to explore the implications of IR reforms in South Africa on corporate disclosure … legitimacy, the authors use content analysis to examine corporate disclosure practices. The authors conduct industry … IR practice. In particular, the authors find that intellectual capital and human capital disclosure categories have …

of media agenda‐setting theory, the study draws a comparison between the volume of disclosure relating to conflict … disclosure by one firm, but not by the other firms in the sample. Hence, legitimation motives lend support for only one of the …. Originality/value – No prior research combining legitimacy theory and media agenda theory to explain voluntary disclosure of …

the literature on the role of taxes in valuation …