... based on a content analysis technique was constructed that combines a set of reporting topics and a scoring system. This framework was applied to a sample of Greek sustainability reports to assess the quality of the disclosed ESG information. Findings The findings showed that the sampled firms...

... of this article (for both commercial and non-commercial purposes), subject to full attribution to the original publication and authors. The full terms of this licence may be seen at Link to the terms of the CC BY 4.0 licence . Content analysis Solvency II Insurance Narrative risk disclosure SFCR Socio...

... the manual content analysis to measure the level of risk information in interim report narrative sections prepared by 72 UK companies. It also uses the ordinary least squares regression analysis to examine the impact of firm‐specific characteristics and corporate governance mechanisms on narrative risk...