Purpose The purpose of this paper is to review the current status of research works on
corporate social responsibility disclosure (CSRD) in both non-Asian and Asian countries. It …

Purpose The purpose of this paper is to analyse the impact of corporate sustainability
reporting on firm performance in four Asian countries–Japan, South Korea, Indonesia and …

Purpose The purpose of this paper is to examine the disclosure pattern of corporate
sustainability (CS) and the influence of sustainability reporting on firm performance of four …

Abstract From the financial year 2014-15, the Indian corporate sector was made to comply
with a newly introduced Sect. 135 (5) by the Companies Act of 2013. The rule required …

Purpose This study aims to investigate the relationship between corporate social
responsibility (CSR) and financial performance from the bi-directional perspective …

This paper measures and inclusively analyses the extent of Australian public universities'
sustainability disclosures on three key reporting media, that is annual reports, stand‐alone …

Purpose The purpose of this article is to explore the disclosure of corporate sustainability
(CS) practices and to examine the association between sustainability performance and …

Corporate social responsibility (CSR) has emerged as a crucial research domain over the
last decade due to the imperative that when CSR activities are communicated in the form of …

Purpose This paper aims to investigate and compare the sustainability reporting practices of
companies in developing nations (BRIC) with those in the developed economies (the UK …

This study contributes to the accounting and corporate social responsibility (CSR) literature
by examining the effect of International Financial Reporting Standards (IFRS) convergence …