This research aims to identify voluntary disclosure indices and components as well as the impact of corporate governance system on information asymmetry. This research is archival survey. In terms of survey research dimension, the statistic population, the accounting and finance’s experts’...

ESG Communication and Business Model -- ESG Communication and Corporate Financing -- ESG Communication and Corporate Values -- ESG Communication and Intangible Assets -- ESG Communication, Metrics, and Accounting -- ESG Communication and Manager Liability -- ESG Communication and the 1.5-Degree...

This paper sheds further light on the role of quantification in corporate environmental disclosures. Quantification is an inherently social practice, which has attracted a fair amount of academic interest in recent years. At the same time, in the field of social and environmental accounting...