Este artículo presenta un análisis bibliométrico de la literatura sobre informes no financieros
(INF). El crecimiento exponencial durante la última década (el 90% de los artículos sobre …

Non-financial reporting is the basic tool for presenting the implementation of sustainability
goals (SDGs). This paper investigated the current status of non-financial reporting …

Customers today are increasingly demanding transparency from firms. This article discusses
the concept of performance transparency and explores when and why transparency plays a …

Through the lens of the communicative institutionalism and an extensive content analysis of
corporate websites, this study compared corporate social responsibility (CSR) institutional …

European companies that are larger than a specific size have had to comply with reporting
requirements on non-financial topics since 2017 under the European Union's Non-Financial …

During recent decades, corporate social disclosure has increasingly attracted public
attention (Toppinen et al. 2012). More recently, in line with scientific concerns and the …

Purpose The purpose of this paper is to explain and better understand some of the
challenges and even contradictions in relationships between CSR and stakeholder attitudes …

The textile and apparel industry, while endowed with enormous potential related to the
development of countries, is continuously drawing attention to its negative sustainability …

Using a cross-sectional dataset comprising 749 firms from 13 countries in Asia Pacific
markets, this study examines the effect of board monitoring effectiveness (BME) on corporate …

This research investigates the dynamic effectiveness of brand anthropomorphism in
environmental corporate social responsibility (CSR) advertising. Using two experiments, it …