. 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 …

Governments and regulators often impose reporting requirements for a specific class of activities, to encourage … beneficial corporate behavior by increasing information quality through reporting standards. We find that Corporate Social … Responsibility (CSR) reports tend to increase the prevalence of voluntary CSR reporting standards, but little evidence that the …

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 …

This paper focuses on the issue of non-financial corporate reporting by the Czech chemical companies. Based on the … is still growing. Large enterprises pay more attention to non-financial reporting. Rather than including this information … non-financial reporting literature, as attention is paid to the chemical production sector and also complements the …

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 …

' 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 …

Students are introduced to the concepts of sustainability reporting and the latest trend, integrated reporting, by … reporting practices of Telenet, a Belgian telecommunication company, the case demonstrates the pivotal role of materiality and … completeness in assessing the quality of sustainability reporting. Moreover, by revealing that an integrated strategy is crucial in …