... that information disclosure is a mechanism that MNEs use to reduce uncertainty and information asymmetry in their relationships with their stakeholders (Ellimäki et al., 2019). In our embedded agency approach, MNEs may voluntarily disclose CG-related information to reduce the distorting effects...

... actions Information disclosure France United States of America Companies are producing non‐financial reports, typically in the areas of environmental and social issues, with much more veracity in recent years. These efforts are largely directed at communicating to various audiences...