stakeholders. A stakeholder-driven, three-dimensional social and environmental disclosure index that integrates the quantity and … types and disclosure items as important to differing degrees. CSR reports provide more stakeholder-relevant social and …

towards different stakeholder groups, from an internal organisation perspective. The empirical evidence is analysed through … the lens of stakeholder theory.Findings: This study provides empirical evidence that contributes to our understanding of … IR’s influence on the disclosure of social information, and enhanced stakeholder relations in a public sector context …

The aim of this paper is to investigates whether the level of materiality, stakeholder engagement, and corporate … governance disclosure enhance the quality of sustainability reporting. The quality measured the by four indexed information … undertaken on 172 sustainability reports of non-financial Indonesian companies from 2016 to 2020. The hypothesis were tested …