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Do firms operating in a shared institutional environment have similar sustainability disclosure practices? : a comparative analysis of multinational and locally listed firms in Afr...

Penney, Emmanuel Kofi; Owusu-Ansah, Anthony; Amewu, Godfred - In: Cogent business & management 10 (2023) 2, pp. 1-19

This study compares the quality of Corporate Social Responsibility (CSR) practices and reporting of firms operating in … Africa listed in Western economies and firms exclusively listed on the African stock exchange, using the Global Reporting … reporting. The finding of this study is a proposal for emerging economies to strengthen institutions and make them independent …

Persistent link: https://www.econbiz.de/10014504968

Does the 2010 SEC climate change disclosure guidance change firms' corporate social responsibility reporting?

Guo, Ying; Yang, David C. - In: International journal of business 22 (2017) 1, pp. 25-40

Persistent link: https://www.econbiz.de/10011670925

Disclosure of corporate social responsibility : a comparison between traditional and digital reporting : an empirical analysis on Italian listed companies

Coluccia, Daniela; Fontana, Stefano; Solimene, Silvia - In: International journal of managerial and financial accounting 8 (2016) 3/4, pp. 230-246

Persistent link: https://www.econbiz.de/10011687996

The contents of assurance statements for sustainability reports and information asymmetry

Fuhrmann, Stephan; Ott, Christian; Looks, Elisabeth; … - In: Accounting and business research : a research quarterly … 47 (2017) 4, pp. 369-400

Persistent link: https://www.econbiz.de/10011703245

Does integrated reporting quality matter to capital markets? : empirical evidence from voluntary adopters

Leukhardt, Luca; Charifzadeh, Michel; Diefenbach, … - In: Corporate social responsibility and environmental management 29 (2022) 5, pp. 1482-1494

Persistent link: https://www.econbiz.de/10013407011

Determinants and consequences of corporate social responsibility disclosure : a survey of extant literature

Ali, Waris; Bekiros, Stelios; Hussain, Nazim; Khan, … - In: Journal of economic surveys 38 (2024) 3, pp. 793-822

Persistent link: https://www.econbiz.de/10014562932

The effects of negative incidents in sustainability reporting on investors' judgments : an experimental study of third-party versus self-disclosure in the realm of sustainable deve...

Reimsbach, Daniel; Hahn, Rüdiger - In: Business strategy and the environment 24 (2015) 4, pp. 217-235

Persistent link: https://www.econbiz.de/10011343640

Stakeholder relevance for reporting : explanatory factors of carbon disclosure

Günther, Edeltraud; Günther, Thomas; Schiemann, Frank; … - In: Business & society 55 (2016) 3, pp. 361-397

Persistent link: https://www.econbiz.de/10011450657

Materiality disclosure in sustainability reporting : evidence from Malaysia

Ngu, Sie Bing; Azlan Amran - In: Asian journal of business and accounting : AJBA 14 (2021) 1, pp. 225-252

Persistent link: https://www.econbiz.de/10012587283

Forward-looking disclosures in integrated reporting : evidence from Poland

Bek-Gaik, Bogusława; Surowiec, Anna - In: European research studies 24 (2021) 4B, pp. 952-981

Persistent link: https://www.econbiz.de/10012806243