Purpose – The purpose of this paper is to measure the extent of corporate social and environmental disclosure (CSED … web site disclosure. Design/methodology/approach – The corporate social and environmental web site disclosure examination … companies on their corporate web sites is low and the nature of disclosure is mostly descriptive, without any specific time …

companies and uses the disclosure index to quantify GHG disclosures made in the annual reports, sustainability reports and web … change their disclosure policy as the importance of GHG increases. The results imply that policy makers need to take into … disclosure. The study also provides evidence that the effect of some company-specific factors on GHG disclosures differ depending …

UK to develop a museums' performance accountability disclosure index. Design/methodology/approach – The paper reports a … study of annual reporting by 16 museums in NZ and the UK. Because of the unique nature of the industry the disclosure index …

Purpose – Sector‐specific guidelines have often been suggested as the way to encourage corporate social disclosure. The … purpose of this research is to determine the extent to which disclosure in published annual reports of organisations within … the disclosure of major banks, building societies and insurance providers, using their Annual Report and Accounts and, if …

environmental disclosure is still weak. In addition, a strong association is found between these disclosures and size and financial … difference in social disclosure behavior between listed banks and banks with an overseas presence, and non‐listed banks and those … corporate social disclosure practices by banks. Practical implications – At the practical level, the paper attempts to inform …

the development of voluntary disclosure research and its potential future directions. Design/methodology/approach – The … highlights some of the difficulties with research into voluntary disclosure, calls for further reflection and suggests factors to … consider in future research in this area. Originality/value – The editorial provides a review of current issues in disclosure …

disclosure. It also investigates whether corporate governance attributes influence the degree of disclosure by firms. Design …/methodology/approach – The disclosure measure is constructed by identifying the largest abnormal daily stock returns for sample firms, and then … variables known to influence disclosure practice are then collected and tested to ascertain whether they influence disclosure …

potential causes and rationale for this extra disclosure. Findings – Prior research suggests that it is counter intuitive to … argue that firms will provide voluntary disclosure in a mandatory reporting environment because information of this sort …

investors' ability to better forecast future earnings change. The paper also aims to construct a risk factor for disclosure …