While the relationship between ESG disclosures and firm risk has been researched
substantially, the results remain inconclusive, and contradictory, as of 2023. Through meta …

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

The impact of corporate governance on forward-looking CSR disclosure | Emerald Insight Books
and journals Case studies Expert Briefings Open Access Publish with us Advanced search The …

Purpose The first purpose of this paper is to investigate whether corporate governance
mechanisms, in particular the characteristics of the board, audit committee and risk …

Non-financial information is subject to development based on the expectations of
stakeholders. As the financial information alone no longer satisfies their desires, this has …

We examine the impact of audit committee (AC) characteristics (eg AC foreign members, AC
female members, AC members with multiple directorships, AC members with share …

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 The purpose of this paper is to give a comprehensive review and synthesis of
automated textual analysis of corporate disclosure to show how the accuracy of disclosure …

Purpose The purpose of this paper is to investigate the potential influence of corporate
governance mechanisms on risk disclosure quality in Tunisia. Design/methodology …

Purpose This study aims at examining the level of risk of disclosure practices and the effect
of four board of directors' characteristics (board size, board meetings, CEO duality and board …