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 …

The main purpose of this study is to systematically analyse and synthesise the empirical
literature on the drivers and motivations of CSR disclosure in develo** countries. Previous …

Environmental, Social and Governance (ESG) practices on economic performance. We used
a sample of non-financial data from two countries (Malaysia and Singapore) for the period of …

Global warming and climate change have been the most challenging environmental
problem the world is facing. This problem will affect the future of this planet which can be …

Purpose–The purpose of this paper is to examine the extent to which the environmental
disclosures in annual reports of companies listed on the Kuala Lumpur Stock Exchange are …

O objetivo do estudo é identificar os fatores que explicam o nível de disclosure voluntário
das companhias abertas no Brasil. A pesquisa está fundamentada na Teoria do Disclosure …

RESUMO O objetivo no estudo aqui apresentado foi identificar os fatores que determinam a
divulgação voluntária ambiental pelas empresas brasileiras potencialmente poluidoras …

Purpose–This paper aims to provide insights into stakeholder expectations regarding the
types of disclosures a firm should make, and if dissatisfied with the disclosure policy …

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 …

Purpose This study aims to identify factors that influence corporate environmental disclosure
(CED) quality. Design/methodology/approach Using content analysis, an index and scoring …