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Bridging the gap between legitimacy and voluntary disclosure theory and current corporate nonfinancial reporting practices : insights from Japanese companies

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What material topics by ESG dimensions can be found within the materiality matrix from the European entities' sustainability reports?

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sustainability reporting by assessing the content of the topics underlying the materiality matrix by the environmental, social and …, regulators, auditors, and stakeholders of sustainability reporting. Such contributions are identified by a novelty analysis … a relevant source of entities' reporting. By linking materiality, a traditional topic of accounting and auditing …

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The effects of negative incidents in sustainability reporting on investors' judgments : an experimental study of third-party versus self-disclosure in the realm of sustainable deve...

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Stakeholders influence on sustainability disclosures : an empirical investigation

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CSR disclosure and corporate sustainability : evidence from the Shenzhen Stock Exchange

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