in the process of comprehending the phenomenon of identifying and reporting entity's activity in the context of … the society and of the environment in this context will develop a holistic vision of entity's reporting. In this article …, we analyze the status of development in social and environmental reporting literature and practice and focus on the …

Prior studies show that corporate social responsibility (CSR) reporting is informative to investors but lacks … greater CSR reporting credibility. We find that audit fees are positively associated with the likelihood of standalone CSR … commitment to higher financial reporting quality has the potential to bring positive externality to firms' non …

, the organisations integrate financial, social and sustainability reporting. In this light, this chapter provides a … disclosures. Afterwards, it describes the International Integrated Reporting Council's IR Framework and its guiding principles … reporting …

) to disclosure of sustainability reports (SR). The study had 105 samples of manufacturing companies listed in Indonesia … DER, CR, and Directors do not have significant effect on internet financial reporting, but ROA and SIZE have significant … influence on sustainability report disclosure (SR) of manufacturing companies listed in IDX and Bursa Malaysia …

Researchers are paying an unprecedented level of attention to the role that sustainability disclosures may play in … sustainability disclosures are analysed collectively, a highly positive and significant association is found between them. This study … recommends that the dimensions of sustainability disclosures complement each other to enhance firms' financial performance. …