Purpose – The natural environment has become an increasingly important business issue over the last ten years while shareholder views on the importance of corporate environmental disclosure have not been extensively investigated. The purpose of this paper is to report the requirements of...

Purpose – The purpose of this paper is to examine the association between share prices and the level of corporate social responsibility (CSR) disclosure of large UK companies, using CSR data from an independent firm and a time period and setting (the UK) that coincides with increased...

Purpose – This paper aims to compare the readability of narrative annual report disclosure pre- and post-International Financial Reporting Standards (IFRS) adoption using a computational linguistics programme to determine if annual report disclosures have become more difficult or easier to...