The role of stakeholders in the democratic governance of corporations is at the heart of
concerns to promote corporate stakeholder democracy (Turnbull 1993, 1995, 2003, Gamble …

Research on CSR disclosure points to an increasing lack of completeness and decreasing
amount of credibility in the information reported, as well as concerns about overall reporting …

Environmental accounting issues related to financial disclosure and reporting are
increasingly relevant to a multitude of firm stakeholders (eg, employees, management …

Purpose This paper examines the gap between reporting and managers' behaviour to
challenge the current theoretical underpinnings of intellectual capital (IC) disclosure practice …

Currently, companies spend a great deal of effort on Corporate Social Responsibility (CSR)
disclosures. CSR disclosure relates to the provision of information on companies' …

Comparatively less research has examined the effect of corporate governance (CG)
elements on environmental sustainability reporting performance (ESRP) in South Asian (SA) …

The aim of this paper is to analyze whether a number of firm and industry characteristics, as
well as media exposure, are potential determinants of corporate social responsibility (CSR) …

The demand for information and transparency from corporations has increased over the last
few years. Today, there are other information dissemination channels besides annual …

This study adopts a stakeholder theory framework to examine determinants of social
reporting quality and empirically test the ability of the theory to explain disclosure quality in …

The theoretical framework of this paper integrates quality-signalling theory and the resource
based view of the firm to test the differential effects of the quantity and quality of …