... Licensed re-use rights only Audit committee Effectiveness Climate change Voluntary disclosure Commitment Gender diversity Climate change has become an increasing concern over the last decade (Alaamri et al., 2023 ; García-Sánchez et al., 2023 ; Secinaro et al...

...Davide Scaltrito Purpose – The purpose of this paper is to assess the level of voluntary disclosure in the companies listed on the Italian Stock Exchange. Voluntary disclosure refers to the discretionary release of financial and non-financial information which companies are not obliged...

... at: jamel.henchiri@isggb.rnu.tn © Emerald Group Publishing Limited 2011 Web‐based financial reporting Voluntary disclosure E‐information Maghreb stock exchanges Internet Electronic media Morocco Tunisia An efficient financial market requires regular information to be provided...