The discussion in recent decades about sustainable development issues has given rise to a new accounting dimension: social accounting. Currently, this issue remains an emerging theme. Although there are some studies and literature reviews, none include disclosure of social accounting information...

This study investigates the social and environmental disclosure practices of socially responsible Chinese listed firms as displayed in their annual reports and corporate social responsibility (CSR) reports from the perspective of stakeholders. A stakeholder-driven, three-dimensional social and...

Most of the existing legal scholarship on corporate social and environmental disclosure focuses on developed markets. Little attention has been paid to emerging markets. The purpose of this Article is to fill the void. Corporate social and environmental disclosure is now growing in many emerging...

Most prior research on corporate social responsibility (CSR) disclosure considers environmental and social components as additive or complementary. In this paper, we extend the existing literature on CSR by investigating the substitution effect of social disclosure and environmental disclosure...

Sustainability reporting awareness is increasing worldwide. Extant research examining sustainability reporting has mainly focused on developed economies. With the exception of South Africa, there has not been much progress made in sustainability reporting by firms in African countries. This...