This study presents a systematic review of the existing literature on corporate risk disclosure
(RD). The study reviews 104 studies published in 51 high-ranked journals over the period …

Purpose The purpose of this paper is to deliver further insights into empirical research on
corporate governance of state-owned enterprises (SOEs) by systematizing existing …

The UK's 2050 net-zero emission target is one of the most ambitious goals in the world.
Organisations should play a vital role by communicating a sufficient level of carbon emission …

This study explores the underlying drivers of the tone of corporate social responsibility
(CSR) narratives by considering four corporate governance mechanisms and examining …

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 …

The amount of literature on IR has grown over the last few years, but while particular
attention has been paid to the variables that can play a role in IR adoption, IR quality and its …

Purpose This paper aims to provide a novel approach to examine sustainability report
narratives by considering key features of these narratives including, forward-looking content …

Purpose This paper aims to investigate whether Covid-19 related information is associated
with a higher level of performance disclosure in the annual reports. Furthermore, it examines …

Purpose The purposes of this paper are: firstly, to assess the disclosure related to climate
change (CC) by major European banks to understand if the banks have grasped the most …

This paper provides fresh insights into the impact of corporate governance mechanisms on
environmental, social and governance (ESG) disclosure practices of state‐owned …