Abstract Voluntary nonfinancial Environmental, Social, and Governance (ESG) disclosure is
a rapidly growing and increasingly important topic that has attracted great attention from …

Pressure on companies to report on non-financial dimensions has amplified the interest in
sustainability due to increased awareness among stakeholders. While connecting value …

With the increasing understanding of stakeholders on sustainability aspects for the business,
companies are nowadays paying more attention to environmental and social issues. This …

In recent years, companies receive pressure to release environmental, social, and
governance (ESG) disclosure, since these are perceived as critical issues by society …

Abstract The Integrated Reporting Framework of 2013 represents the latest international
attempt to connect a firm's financial and sustainability (ie, environmental, social and …

In this essay, we discuss the factors influencing the likelihood of convergence in corporate
sustainability reporting. We identify several factors that negatively influence the probability of …

The swift development of integrated reporting as a genre within corporate reporting and the
rapid spread of organizations adopting the International Integrated Reporting Council's …

Since the end of the 1990s, sustainability reporting has become an increasingly relevant
topic in business and academia. However, literature is still limited in quantity and no major …

We review research on corporate social responsibility (CSR) published in 13 top accounting
journals over the last decade. We begin with a brief discussion of the data that archival …

Carbon transparency, once a niche practice, is increasingly becoming institutionalized.
Firms are now required to report not only their operations' carbon emissions but also their …