Purpose – The purpose of this paper is to examine voluntary risk disclosures within annual reports in four key South‐East Asian countries' (Indonesia, Malaysia, Singapore, and Australia) manufacturing listed companies over the Global Financial Crisis (GFC) 2007‐2009 financial years....

Purpose – The purpose of this research is to investigate the factors determining the social and environmental reporting (SER) of Indian textile and apparel (TA) firms. Design/methodology/approach – The 2010 annual reports of a sample of top 100 Indian TA firms listed on the Bombay Stock...

Purpose – This study aims to advance explanations of the communication level of labor disclosures of Indonesian listed companies. Design/methodology/approach – Year‐ending 2007 Annual report disclosures of 223 Indonesia Stock Exchange (IDX) listed companies are analyzed. The labor...