Purpose: The purpose of this paper is twofold: first, it investigates whether and to what extent “linguistic hedging”, an impression management form of linguistic expression that conveys an ambiguous level of commitment, is used in corporate social responsibility (CSR) employment...

Purpose: This paper aims to examine changes of non-financial voluntary reporting practices over time in response to episodes of employee-related distress. It investigates employee-related disclosures by the four largest electronic manufacturing services firms in China between 2008 and 2013...

Purpose: This study aims to investigate whether United Kingdom (UK)-based companies have changed their voluntary disclosures on curbing the bribery of foreign officials in response to the UK Bribery Act 2010, and if so whether and how such disclosure changes substantively reflected allegations...

Purpose: This article aims to examine how non-governmental organisations (NGOs)' narratives portray the vulnerability of workers in global clothing supply chains during the COVID-19 crisis. Design/methodology/approach: The research analyses the rhetoric in global clothing retailers' and NGOs'...

This study examines whether the Australian Stock Exchange (ASX) corporate governance principles and regulations have influenced anti-bribery disclosure practices by the top 100 ASX-listed companies from 2001-2011. Nineteen specific anti-bribery issues were considered under two general categories...

Based on a survey of climate change experts in different stakeholder groups and interviews with corporate climate change managers, this study provides insights into the gap between what information stakeholders expect, and what Australian corporations disclose. This paper focuses on annual...