This study collates potential economic effects of mandated disclosure and reporting
standards for corporate social responsibility (CSR) and sustainability topics. We first outline …

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 …

With increasing environmental pressures on companies, they are beginning to disclose
corporate social responsibility reports actively. However, some studies point to …

The purpose of this study is to investigate the factors that impact (1) Global Reporting
Initiative-based sustainability reporting,(2) the adoption of assurance statements in …

The quality of sustainability reports and impression management: A stakeholder perspective |
Emerald Insight Books and journals Case studies Expert Briefings Open Access Publish with …

We investigate the effects of national culture and corporate governance on corporate social
responsibility reporting and the extent to which corporate governance has a moderating …

Integrated reporting () is an emerging international corporate reporting initiative to address
limitations to extant corporate reporting approaches, which are commonly criticized for being …

This paper investigates the association between board characteristics and the company's
corporate social responsibility (CSR) assurance decision in China. By examining 2054 firm …

There is a distinct lack of research into the relationship between corporate governance and
corporate social responsibility (CSR) in the banking sector. This paper fills the gap in the …

This paper examines the economic benefits associated with textual attributes and the
external assurance of integrated reporting (IR), an innovative form of corporate disclosure …