This paper develops a framework for corporate financial disclosure measurement to identify
and evaluate common measures of financial disclosure employed in prior empirical …

The growing popularity of “Supply Chain Transparency”(SCT) as an idea has motivated its
use as a “buzzword,” leading to a lack of terminological clarity. Terms like visibility …

Conflict minerals refer to raw materials associated with conflicts and human rights violations
in conflict zones around the world. Concern about the lack of transparency in the mineral …

We contribute to IB literature on state-owned multinationals by examining an understudied
element of MNE strategy–transparency. Drawing insight from accounting, finance, and …

Purpose This study aims to investigate how different academic fields within and outside of
international business (IB) engage with the topics of social value creation in the context of …

Purpose The increasing environmental challenges require efforts to expand the scope of
accounting to better evaluate organizations' behaviour/practices. This paper aims to report …

The potential negative environmental consequences of the activities of international firms
has been scrutinized. In response to these pressures, international firms have started to …

While the extractive industries (EI) are of major significance economically, the reporting of
their activities has been the subject of contentious debate posing dilemmas for regulators …

For a sample of nonfinancial and non-utility firms from the European Economic Area in 2005–
2017, we find that a firm's business strategy is a determinant of the amount of risk factor …

Purpose Brazil's agribusiness sector is an acknowledged and relevant player in
international markets. Companies operating in this industry have been closely observed by …