...Adriana Tiron-Tudor; Widad Atena Faragalla; Bianca Cuibus Purpose This study aims to investigate gender equality reporting and disclosure in Europe from a bidimensional perspective. First, it explores the Western versus Eastern cultural context, and second, it compares the substantive versus...

... within integrated reports and to identify the variables that influence the HC disclosure policies of companies. Design/methodology/approach Research hypotheses, developed on the basis of agency theory, were tested using a regression model on a sample of 137 worldwide companies. A HC disclosure index...

...Prof Harri Laihonen; Stefano Fontana; Eugenio D'Amico; Daniela Coluccia; Silvia Solimene Purpose – This study aims to verify the presence, evolution and determinants of voluntary environmental disclosure from companies listed on the Milan Stock Exchange. The authors examined documentation...

... Emerald Group Publishing Limited 2004 Intellectual capital Disclosure Intangible assets Experience suggests that intellectual capital statements can be used as a tool for systematizing and developing knowledge management activities. In this sense they may help formulate the firm’s...