...” is more appropriate proxy for sustainability reporting. However, Unerman (2000) highlighted that coding by sentence or word is considered to be incomplete, as it only captures narrative disclosure which is un-useful for measuring social environmental reporting (SER). Despite this, Unerman (2000...

... as a critical tool for achieving the minimum disclosure requirements. Moreover, the two sets of disclosure required by the Bank of Italy have never been investigated in a single data set. Banks Risks Narrative disclosure M4 © Emerald Group Publishing Limited 2014 Narrative risk...

.... Design/methodology/approach Using content analysis, this study analyzes the narrative disclosures of corporate social responsibility of 21 IFIs operating in the Gulf region. Findings This study provides evidence of Islamic influence on the CSRD of IFIs. It finds that the largest part of CSRD...