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

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 …

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 …

performance on the quality of sustainability reporting disclosure. The dependent variable used in this study is the quality of … sustainability reporting disclosure which is proxied by the G4 Sustainability Reporting Index (SRI), while the independent variable … effect on the quality of sustainability reporting disclosure while the variable proportion of independent commissioners …

analysis of the literature on corporate social responsibility (CSR), business sustainability (BS), and integrated reporting (IR …

Sustainability reporting awareness is increasing worldwide. Extant research examining sustainability reporting has … sustainability reporting by firms in African countries. This study examines the trend of voluntary sustainability reporting in Africa … not show any significant improvement in sustainability reporting over the period studied, a positive relationship is …

This paper explores whether Chinese capital providers can benefit from the integrated reporting (IR) approach. Using a …

We examine variation in mandatory CSR reporting practices based on a large sample of non-publicly listed savings banks …-materiality approach to CSR reporting. We find that demand for CSR information by supervisory board chairperson belonging to a left-wing or … for private clients and the sustainability orientation of corporate clients are associated with longer reports and more …

complete and transparent sustainability disclosure and stimulating CSR initiatives. In 2016, for the first time, Italian … different dimensions of sustainability, and to the use of international standards and guidelines. Findings show also a marked …