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 …

I examine whether company-implemented disclosure committees help to improve non-GAAP reporting quality. I find that … receive comment letters about non-GAAP reporting, disclosure committees can help to improve non-GAAP reporting quality … experts and disclosure committee legal experts produces the strongest effect on non-GAAP reporting quality. In sum, my …

This study aims to analyse the diffusion level of non-financial reporting (sustainability reporting, corporate social … responsibility, and integrated reporting) in companies listed on the Indonesia Stock Exchange and analyse the quality of sustainable … reporting standalone. Indonesia, which is one of the emerging market countries, has not yet established independent sustainable …

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 … climate reporting narratives, corresponding with improvements in disclosure quality, and that firms start doing so before the …

study contributes to the risk reporting literature by providing evidence on the moderating effect of the narrative risk …