...Elisabete Correia; Susana Garrido; Helena Carvalho Purpose The study aims to improve the understanding of the online sustainability disclosure phenomena considering the quantity and nature of the content of the information related to sustainability disclosed in the corporate website of companies...

...Sabine A. Einwiller; Craig E. Carroll Purpose This study aims to reveal the quantity, quality and cultural differences of negative corporate social performance (CSP) disclosures in large firms' corporate social responsibility (CSR) reports. Firms are expected to be transparent about the impacts...

... 15 08 2016 21 02 2017 22 02 2017 © Emerald Publishing Limited 2018 Emerald Publishing Limited Licensed re-use rights only Disclosure Interaction CSR communication Semiotics CEO Statements The definition for “corporate social responsibility” (CSR) remains...

...Giulio Greco Purpose This paper aims to study the effect of new regulatory requirements on disclosure through a longitudinal study. The empirical setting is offered by the risk reporting in the management commentaries of Italian listed companies. In this setting there is an evolution from...

...Aries Widiarto Sutantoputra Purpose The paper aims to contribute to the development of a systematic social disclosure rating system for analysing firms' social performance through their corporate social responsibility (CSR) reports or similar social disclosures. The rating incorporates...

...Ester Oliveras; Catherine Gowthorpe; Yulia Kasperskaya; Jordi Perramon Purpose The purpose of this paper is to contribute to the growing literature field of intellectual capital (IC) by analysing corporate IC disclosures by leading Spanish firms over a three‐year period from 2000 to 2002...

...Michael B. Goodman; Elisabeth Combes‐Thuélin; Sandrine Henneron; Philippe Touron Purpose Risk orientated disclosure is a focal issue of corporate communication. Many provisions have been implemented in the USA and in Europe to promote transparency about risks faced by companies, especially...

... transparency as a staging process that involves strategic disclosure, institutionalisation and mimetic behaviour, asks fundamental questions about organizational openness in an age of transparency. © MCB UP Limited 2002 Corporate communications Information Disclosure What makes...

...Jean Raar The objective of this study was to investigate the quantity and quality of voluntary environmental disclosures in the annual reports of firms listed by market capitalisation on the Australian Stock Exchange. The periods examined were those immediately prior and subsequent to the release...