' 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 …

A fundamental question in accounting is whether and to what extent financial reporting facilitates the allocation of … our understanding of whether and why financial reporting affects investment decision-making. We review the empirical …

and financial reporting quality (FRQ). We argue that CSR companies behave differently in preparing financial accounting … reports. Recent literature supports this theme, providing two distinct hypotheses: transparent financial reporting and …

forma reporting imposed by the Sarbanes-Oxley Act of 2002 (SOX). First, we find that investors appear to pay more attention … disclosures more in the post-SOX period. Finally, our results imply that the regulation of pro forma reporting has increased the … are consistent with the conclusions that (1) the quality of pro forma reporting has improved following SOX, and (2 …

In this paper, we distil essential insights about the regulation of financial reporting from the academic literature … consequences. The crisis has brought into sharp focus the reality that the regulation of corporate reporting is just one piece of a …

, firms that engage in pro forma reporting are concentrated in high-technology industries, have greater sales growth and …

earnings? To answer this question we build a structural model of reporting bias that admits subsequent release of these two … reporting biases in response to investors' reaction to the new information. We test the model's implication using a unique …

. We find that a large number of employers misreport as evidenced by their reporting a set of disclosures that in concert … considerations: firms involved in an ESG controversy are more likely to report perfect gender statistics, and firms reporting no gap … in their median pay receive higher social pillar ESG ratings. Our results suggest that gender pay gap reporting mandates …