[HTML][HTML] ESG in China: A review of practice and research, and future research avenues
H Shen, H Lin, W Han, H Wu - China Journal of Accounting Research, 2023 - Elsevier
This paper reviews the practice and research on environmental, social and governance
(ESG) in China. It finds that (1) under China's top-down framework, ESG practices have …
(ESG) in China. It finds that (1) under China's top-down framework, ESG practices have …
[HTML][HTML] Global Reporting Initiative: Literature review and research directions
Sustainability reporting will soon become a common practice in organizations of all sizes
and sectors, driven by escalating pressures and evolving stakeholders' expectations. By …
and sectors, driven by escalating pressures and evolving stakeholders' expectations. By …
[HTML][HTML] Does innovation in environmental, social, and governance disclosures pay off in China? An integrated reporting perspective
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 …
reporting (IR) approach. Using a sample of 7168 observations selected from 1169 firms …
Board composition and textual attributes of non-financial disclosure in the banking sector: Evidence from the Italian setting after directive 2014/95/EU
More and more, the finance and the financial sector are used as a means of achieving social
goals. Thus, the main financial market participants are required to change their ESG identity …
goals. Thus, the main financial market participants are required to change their ESG identity …
Conciseness, financial disclosure, and market reaction: A textual analysis of annual reports in listed Chinese companies
The purpose of this study was to examine the relationship between the conciseness and
complexity of financial disclosures and market reactions, using the annual reports of …
complexity of financial disclosures and market reactions, using the annual reports of …
The effect of IFRS convergence on risk disclosure: an investigation into the Indian accounting system
Purpose This study aims to empirically investigate the effect of International Financial
Reporting Standards (IFRS) convergence on corporate risk disclosure, with a particular …
Reporting Standards (IFRS) convergence on corporate risk disclosure, with a particular …
Does IFRS convergence affect the readability of annual reports by Indian listed companies?
R Saravanan, F Mohammad, P Kumar - Journal of Applied Accounting …, 2023 - emerald.com
Purpose The purpose of this study is to investigate the influence of IFRS convergence on
annual report readability in an emerging market context, with an emphasis on the contents of …
annual report readability in an emerging market context, with an emphasis on the contents of …
IFRS adoption and the readability of corporate annual reports: evidence from an emerging market
IES Ebaid - Future Business Journal, 2023 - Springer
This study aims to investigate the impact of adopting International Financial Reporting
Standards (IFRS) on the readability of corporate annual reports of Saudi companies. Data …
Standards (IFRS) on the readability of corporate annual reports of Saudi companies. Data …
Peeking into Corporate Greenwashing through the Readability of ESG Disclosures
P Hu, X Li, N Li, Y Wang, DD Wang - Sustainability, 2024 - mdpi.com
Faced with the widespread issue of greenwashing, there is a pressing need for an effective
approach to assess the extent of corporate involvement in such hypocritical practices. This …
approach to assess the extent of corporate involvement in such hypocritical practices. This …
Corporate Sustainability Reporting and Stakeholders' Interests: Evidence from China
This paper examines whether the adoption of the Global Reporting Initiative (GRI) by listed
firms could enhance the alignment between corporate sustainability reporting and …
firms could enhance the alignment between corporate sustainability reporting and …