This study examines the relationship between environmental, social, and governance (ESG)
factors and corporate financial performance. Specifically, we study various individual ESG …

Based on the legitimacy theory, the study enhances the understanding of disclosure
practices of European companies operating in the energy sector regarding the adherence to …

Purpose This paper aims to evaluate non-financial reporting (NFR) frameworks insofar as
risk reporting is concerned. This is facilitated through analysis of the adequacy of climate …

Purpose The purpose of this study is to examine the COVID-19 pandemic risk disclosures in
a sample of annual reports of Australian public universities. These universities rely heavily …

Purpose This study aims to contribute to the existing literature by presenting new knowledge
about sustainable development goals'(SDGs) reporting practices through integrated …

Purpose The first purpose of this paper is to investigate whether corporate governance
mechanisms, in particular the characteristics of the board, audit committee and risk …

Purpose This study aims to examine the impact of corporate governance attributes, in the
form of board characteristics, on risk disclosures provided through integrated reporting (IR) …

This study reviews the diffusion of integrated reporting (IR) research. The systematic
literature review method is used to review the effects of IR at the organisational level …

Purpose This study aims to evaluate the adequacy of climate risk disclosure by providing
empirical evidence on whether corporate disclosure meets rising stakeholders' demand for …

Purpose This study, based on stakeholder theory, aims to analyse the factors that can affect
the level of visual disclosure in the context of integrated reporting (IR), which represents the …