The influence of civil liberties and political rights on environmental disclosure, and the
moderating effect of board gender diversity on the relationship between civil liberties and …

The present study empirically investigates the influence of country-level informal institutions
on corporate ESG disclosures. We use country-level culture as the measure of informal …

This study aims to examine a set of institutional isomorphic influences toward integrated
reporting quality (IRQ) and the role of board independence in moderating such influences …

This study contributes to the accounting and corporate social responsibility (CSR) literature
by examining the effect of International Financial Reporting Standards (IFRS) convergence …

Along with the process of rapid economic development and integration, Vietnam is facing
serious environmental problems, largely caused by manufacturing enterprises …

Environmental degradation is a serious global issue that has received increasing attention
from scholars, policymakers, regulators, environmental activists, and the public as a whole …

Businesses are now under more pressure from society, legislatures, and other stakeholders
to act responsibly since there is a deeper understanding of how businesses affect society …

This study analyses whether country-level innovation performance and firm-level innovation
commitment are associated to adopting the integrated reporting in Europe. The empirical …

A growing number of studies have been conducted to know the influences of corporate
governance on the disclosure behaviors of companies. This study aims to empirically …

Item 503 (c) of the United States Securities and Exchange Commission's (SEC's) Regulation
SK requires firms to disclose the 'most significant'factors that affect them in their Item 1A risk …