This paper explores whether Chinese capital providers can benefit from the integrated reporting (IR) approach. Using a sample of 7168 observations selected from 1169 firms listed in China between 2006 and 2019, we examine the relation between the integration level of ESG disclosures and firm...

In recent years, attention for corporate governance has not only increased but the notion has also broadened considerably, and started to cover some aspects traditionally seen as being part of corporate social responsibility (CSR). CSR, corporate governance and their interlink seem particularly...

This study aims to investigate the relationship earnings management and mechanisms of good corporate governance (managerial ownership, institutional ownership, public ownership, the audit committee, board size, and proportion of independent board) on the disclosure of corporate social...

This study aims to examine the effectiveness of the implementation Good Corporate Governance (GCG) and financial 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...

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...

This study investigates how environmental, social, and governance (ESG) disclosures influence the performance of listed Saudi Arabian companies. The study used unbalanced panel data obtained from the Bloomberg database (2010-2020). The results show that ESG has significantly reduced TOBINSQ but...

Academic literature and the business press have placed increased attention on the corporate disclosure of non-financial information. This study uses a survey of 750 retail investors to examine perceptions about indicators of economic performance; corporate governance policies and performance; and...

Purpose – This study examines the association between Chief Executive Officer (CEO) power and the level of corporate social responsibility (CSR) disclosure, as well as the moderating role of stakeholder influence on this association.Design/methodology/approach – Using a sample of 986...

Purpose – The purpose of this paper is to investigate the relationship between corporate social responsibility disclosure and corporate governance characteristics namely board size, board independence, audit committee, ownership concentration and managerial ownership in Malaysian public listed...

This study examines the impact of information environment in capital markets on a firm’s stakeholder paradigm. We integrate research on time horizons with stakeholder theory to unravel both the choice between shareholder diagram and stakeholder diagram, and the choice between generic and...