We introduce a machine learning approach to quantify the thematic content of climate reporting in annual reports and use this to analyze firms’ climate reporting practices in the context of the widespread European Non-Financial Reporting Directive. We finetune ClimateBert to identify climate...

Purpose: This study examines how social disclosures are influenced by the adoption of integrated reporting (IR), focusing on the three social capitals in the International IR framework, namely intellectual, human, and social and relationship capital.Design/methodology/approach: This study takes...