Consequences of CSR reporting regulations worldwide: a review and research agenda |
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Purpose This study aims to focus on automated text analyses (ATAs) of sustainability and
integrated reporting as a recent approach in empirical–quantitative research …

Purpose The aim of this paper is to examine the effects of the European Non-financial
Reporting Directive (2014/95/EU) on firms' sustainability reporting practices, especially …

This study explores the impact of the implementation of Directive 2014/95/EU on the
comparability of non-financial information across listed European firms, focusing on the …

This study examines disclosure on the sustainable development goals (SDGs) in firms'
annual reports. For a sample of European firms listed in the STOXX Europe-600 index and a …

This study examines how firm value (measured via stock prices) is related to corporate
social responsibility (CSR) disclosure and how the institutional environment influences this …

Names: Bebbington, Jan (Professor of accountancy and sustainable development), editor.|
Larrinaga, Carlos, 1967–editor.| O'Dwyer, Brendan, 1968–editor.| Thomson, Ian, 1962 …

This study analyzes the association between various sustainable corporate governance
(SCG) mechanisms and mandatory sustainability reporting quality (MSRQ). To this end, we …

This paper analyses the consequences of the EU Taxonomy Regulation which provides a
classification system for sustainable economic activities and requires firms to disclose their …

Purpose This research aims to understand how companies communicate their
understanding of water-related challenges and their responses to identify new pathways for …