The purpose of this paper is to clarify the relationship between the managing for
stakeholders approach and corporate environmental sustainability. Focused on the debates …

Businesses are increasingly expected to disclose their progress towards sustainable
development via engagement with the United Nations Sustainable Development Goals …

The swift development of integrated reporting as a genre within corporate reporting and the
rapid spread of organizations adopting the International Integrated Reporting Council's …

Purpose This paper attempts to review the corporate voluntary disclosure (CVD) from the
theoretical perspective as well as propose a conceptual framework. Design/methodology …

This article undertakes an empirical investigation on how firm board characteristics relate
with corporate social responsibility disclosure (CSRD) in the banking industry of developing …

The purpose of this study is to investigate the moderating effect of slack resources (namely,
profitability and cash holdings) on the relationship between corporate social responsibility …

Does it pay for microfinance institutions (MFIs) to be socially responsible? Drawing on the
information asymmetry framework and using an aggregate measure of social performance …

Motivated by growing stakeholder demands for environmental, social and governance
(ESG) disclosures and enhanced information transparency, this study investigates the …

This study aims to measure the level of corporate social responsibility disclosure (CSRDL) in
an emerging market, Jordan. It also aims to investigate the effect of audit committee (AC) …

Purpose This study aims to investigate the effects of environmental, social and governance
(ESG) performance on financial risk disclosure of European companies. It analyzed the …