This study posits that technology actors and stakeholders hold different intentions for sustainability interests. This dissimilarity between sustainability intentions determines the strategic choice of materiality setting adopted when disclosing non-standardized (i.e. non-financial) data to the...

As national economies become interconnected through global trade and communication, local standards of corporate governance have become increasingly important to investors. In this study we compare the thematic content of governance codes based on the nature of the issuer. We find that issuer...