Purpose The purpose of this paper is to provide a systematic and comprehensive review of
the existing literature on the determinants of firms reporting practices. Design/methodology …

This literature review provides a summary of the key insights from recent studies that use an
archival method. It covers two subject matters: climate‐related information and other …

Purpose Reacting to the calls in the contemporary literature to further examine the
relationship between board attributes and firms' decisions to obtain corporate social …

This study examines the influence of audit committee attributes, namely financial expertise,
independence, meeting frequency and size, on the adoption of CSR assurance. The study …

Purpose This study aims to review the literature on non-financial information (NFI)
assurance including external assurance of sustainability reports (SRA) and integrated …

Purpose This paper aims to analyze the governance-related and financial determinants and
consequences of corporate social responsibility assurance (CSRA). Design/methodology …

Purpose This paper aims to investigate the relationship between corporate reporting on
issues related to the Sustainable Development Goals (SDG) and the quality of non-financial …

Drawing on institutional and signaling theories, this paper investigates country‐and firm‐
level impact of Sustainable Development Goals (SDGs) on the European Union (EU) …

The assurance of non‐financial information (NFI) included in extended external reports
(EERs) is a global activity that has far‐reaching consequences for business, investors, other …

Purpose This paper aims to examine the association between sustainable development
goals (SDGs) at the micro level and firms' inclination to sustainability reporting and …