Sustainability reporting improve the quality of financial to meet needs different users corporate information. The traditional is deficient in total, which underlines need for sustainability reporting. In nearest future, social and societal pressure disclose information about a company's compliance with issues will become requirement boards set strategic direction ensure policy.

a r t i c l e i n f o Keywords: XBRL Information asymmetry Corporate disclosure Firm size Korean stock market This paper examines whether or not XBRL (eXtensible Business Reporting Language) adoption reduces information asymmetry in a stock market context. Student t-tests and multiple regression analysis were employed to examine the effect of XBRL adoption on information asymmetry in the capita...

The study's objective was to analyse the relationship between corporate governance attributes and financial reporting quality from a developing country perspective. Data collected through quantitative content analysis of annual reports audited statements (2012 2018) Zambian-listed companies. This longitudinal study that involved panel data analysis. Therefore, Hausman test conducted select mode...

Laporan keberlanjutan merupakan bagian penting dari penilaian kinerja perusahaan. Studi ini dilakukan untuk memenuhi kajian atas pengaruh tata kelola perusahaan terhadap kualitas laporan dengan indeks menggunakan six point scale yang dilatarbelakangi oleh perbedaan pemikiran peneliti sebelumnya. Penelitian model regresi linear berganda akan pada 232 non-financial terdaftar Bursa Efek Indonesia....

Against the background of the growing importance in corporate sustainability reporting, the Institute for Sustainable Management at the University of OAS in Aargau, North-Western Switzerland, instituted a research project in 2003. This represents one of the first attempts to perform a quantitative and qualitative analysis of corporate sustainability reporting in Switzerland. This is the second ...

Global monitoring, and other drivers of high level reporting standards, have brought increasing pressure to embed Corporate Social Responsibility (CSR) in the day-to-day operations of many multinational companies. This move toward overt and targeted CSR responses and public reporting is prompting the strategic alignment of CSR with core business. Although driven in part by regulation, CSR initi...

This study investigates whether corporate governance and foundations have any influence on social responsibility (CSR) reporting practices in the context of a developing country – Mauritius. Data were collected from Mauritian listed companies for period 2007–2014. Content analysis was used to assess extent CSR reporting. Multivariate regression investigate three research hypotheses. It found th...

Interpreting corporate reports has largely remained the domain of accountants, corporate lawyers and analysts. As we have unfortunately witnessed, even the best representatives of these groups can be mislead by opacity in reporting and corporate structures. As mergers and acquisitions, foreign investment and other activities complicate the corporate landscape, constituents of all skill levels s...