) mandating increased nonfinancial disclosure. These disclosures relate to firms' environmental, social, and governance (ESG …-directive nonfinancial performance; and (iii) a less negative reaction for firms having higher pre-directive nonfinancial disclosure levels … that this disclosure regulation of nonfinancial information would lead to net costs (benefits) for firms with weak (strong …

Previous research on the determinants of voluntary social and environmental disclosure assumes that the determinants … underlying the company's decision to disclose and the disclosure level are the same. This paper addresses the influence of this … between the determinants underlying the decision to disclose and the disclosure level may be misleading …

industry. The generalised nature of many SE disclosure instruments is a limitation on the accuracy of the results of empirical … studies which only focus on annual report disclosure and size. This paper attempts to address this limitation by developing an … need for researchers examining for CSR disclosures to consider incorporating industry-specific items into their disclosure …

to their voluntary nature. In this study, we develop a disclosure score based on the tone, readability, length, and the … numerical and horizon content of CSR report narratives, and examine the relationship between the CSR disclosure scores and … analyst forecasts. We find that CSR reporters with high disclosure scores are associated with more accurate forecasts, whereas …

performance on the quality of sustainability reporting disclosure. The dependent variable used in this study is the quality of … sustainability reporting disclosure which is proxied by the G4 Sustainability Reporting Index (SRI), while the independent variable … effect on the quality of sustainability reporting disclosure while the variable proportion of independent commissioners …

Management and disclosure of environmental, social and governance (ESG) issues have received substantial interest over …