For four decades, reporting on corporate responsibility by businesses has been the subject
of empirical research. In the 1970s and 1980s, studies mostly originated from Anglo‐Saxon …

Since companies provided the first publications on their social and environmental activities
in the early 1970s, social and environmental reporting (SER) has been subject to academic …

Introduction: The study's motivation is to investigate the role of environmental and financial
disclosure, IT adoption, and good governance on firms' sustainability from 1990–2019. A …

The disclosure of information on the exercise of corporate social responsibility (CSR) is the
mean most frequently used by companies to facilitate understanding of the social and …

Environmental, social, and governance (ESG) disclosure has become a critical component
of corporate reporting. However, the effectiveness of this type of disclosure remains poorly …

Companies disclosing nonfinancial information through sustainability reporting practices
provide markets with data on their social, environmental, and governance performance. The …

The stakeholder theory recognizes that, besides shareholders and creditors, there exists a
broad range of agents who are interested in companies' attitudes towards sustainability …

The complexity of the business world has led to growing demands being made of
companies regarding the information provided on their financial performance, corporate …

Purpose–This study aims to purport to investigate the relationship between firm size,
profitability, board diversity (namely, director gender and nationality) and the extent of …

Purpose The purpose of this paper is to explain how sustainability reporting and stakeholder
engagement processes serve as vehicles of dialogic accounting (DA), a form of critical …