Although non-financial reporting (NFR) has been extensively explored in the accounting
literature, most previous studies have focused on relevant issues in contexts where firms …

This paper analyses the consequences of the EU Taxonomy Regulation which provides a
classification system for sustainable economic activities and requires firms to disclose their …

Extant research emphasizes that corporate governance (CG) significantly influences
environmental, social, and governance (ESG) outcomes. This paper undertakes a content …

In this paper, we review and critique the use of institutional theory in social and
environmental accounting (SEA) research and discuss whether this has helped or hindered …

In 2013, a carbon disclosure mandate was adopted by UK-listed companies. This motivated
our study to explore the effects of the 2013 carbon disclosure regulation (CDR) and …

Moving from the ongoing debate on the benefits of mandating environmental reporting, this
paper provides an analysis of the role of narrative information quality in enhancing …

The EU's non-financial reporting (NFR) regulations have significant impacts on Global South
stakeholders, firms that must report, actors lower in the value chain, and organisations …

Prior research has found that the corporate governance system plays an important role in
firms' ESG outcomes. This study systematically reviews 53 research articles published in 27 …

We examine the effect of regulatory-driven environmental management control systems
(EMCS) on environmental innovation by exploiting the non-financial reporting Directive …

This paper investigates the extent and the strategies of human rights due diligence (HRDD)
disclosure by the largest 100 EU-listed firms. Our work is performed at a key point in time …