Full disclosure has been regarded as one of the cornerstones of the accounting system to protect investors from "opportunistic behavior" of management. This principle is also put as the main principles of good corporate governance. Such idea has caused the dependency on full disclosure. However...

The aim of this paper is to investigates whether the level of materiality, stakeholder engagement, and corporate governance disclosure enhance the quality of sustainability reporting. The quality measured the by four indexed information dimensions: relative quantity disclosure, density,...