... to explore how policymakers enhance trust among stakeholders to encourage engagement in corporate risk disclosure. This study aims to contribute to the academic literature by providing evidence on the different trust relationships and identifies key issues faced within the risk disclosure regulatory regime...

...Tamer Elshandidy; Hesham Ramadan Eassa Hassaan Purpose The purpose of this study is to fill a gap in the extant literature on risk disclosure by providing the first evidence on how corporate governance influences FTSE all-share financial firms to reveal risk disclosure. The paper further studies...

..., benchmarks and feedback. Integrated reporting and risk management frameworks are the “non-human” actors that facilitate the engagement of diverse “human” actors. Preparers should be aware that risk disclosure within integrated reports requires collaboration among (“human”) actors belonging...