The Paper’s goals: For the last two decades, sustainability reporting has increasingly been gaining the attention of … products sector. The aim of this paper is to investigate the scope and quality of sustainability reporting practices of … current literature on sustainability reporting and non-financial (NFI) reporting. The empirical part of the paper will be …

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 …

' environmental, social and governance (ESG) disclosures, and explain the purpose of integrated thinking and reporting … corporate communication. This research explores the GRI's latest Sustainability Reporting Standards as it sheds light on IIRC's …

The work aims to assess the degree of adherence to the Global Reporting Initiative (GRI) by organizations from all over … continents with more advanced economies signals that the institutional and legal environment may foster CSR reporting and its …

companies with higher CSR disclosure tend to have more conservative financial reporting practices. We observe, however, that … association between CSR disclosure and reporting conservatism. We address the recent call for a contextualized approach that … CSR disclosure, its association with reporting quality, and the factors that moderate it …

This article examines the relationship between corporate social responsibility (CSR) and financial reporting quality … relationship between CSR and financial reporting quality. Finally, we document the economic implications of this relationship for …

that most MNCs report on their economic and social impacts. However, CSR reporting is fairly generic and the specific …

With increasing attention to sustainable business, reporting by Multinational Corporations (MNCs) about the social and … documented sustainability reporting and looked at reports' contents, studies on MNC reporting as institutionalised phenomenon … sustainability reporting by a panel of Fortune Global 250 firms, and also explores MNCs' reporting trends in their sector …