... monitoring, detection and disclosure activities. Design/methodology/approach A systematic literature review was conducted by following the PRISMA guidelines. Relevant literature included scholarly work focusing on the identification of key stakeholders and the roles they play in enabling corporations...

...María Jesús Barroso-Méndez; Maria-Luisa Pajuelo-Moreno; Dolores Gallardo-Vázquez Purpose Previous research has explored the link between sustainability disclosure and reputation but produced contradictory results. This study aims to clarify the sustainability disclosure–reputation relationship...

... A quality disclosure score is developed that incorporates assessments of both the quality of disclosures and the materiality of Australian companies. To analyse materiality, survey data were collected from 187 companies. Disclosure scores are based on a content analysis of the sustainability reports of 12...

... and Crampton, 2003) but also that legitimating social forces dominate firms’ decisions to engage in CSR disclosures (Vourvachis et al., 2016). Delmas and Burbano (2011) indicate that increased social pressure leads to more firms reporting their green behaviors (both legitimate and greenwashing...

...Parvez Mia; James Hazelton; James Guthrie Purpose Cities are crucial to reducing greenhouse gas (GHG) emissions. This paper aims to explore the quality of GHG disclosures by cities via the Carbon Disclosure Project (CDP) and compares them with the expectations of users. Design/methodology...

...Hui-Cheng Yu; Lopin Kuo; Mao-Feng Kao Purpose This study aims to apply signaling theory to examine whether corporate social responsibility (CSR) disclosure can deliver effective signals to stakeholders to increase a firm’s competitive advantage in China. Whether ownership patterns or environmental...

...Sonia Shimeld; Belinda Williams; Justin Shimeld Purpose The business case argument was used to underpin the inclusion of diversity disclosures within the Australian Securities Exchange (ASX) Corporate Governance Principles and Recommendations (2010). By adding a requirement for diversity...

...Chika Saka; Tomoki Oshika Purpose – The main purpose of this study is to examine the impact of corporate carbon emissions and disclosure on corporate value, especially regarding whether disclosure helps to reduce uncertainty in valuation as predicted by carbon emissions using a unique data set...

...Venkataraman Iyer; Ayalew Lulseged Purpose The primary purpose of this study is to investigate the association between the family status and corporate social responsibility disclosure (sustainability reporting) of large US companies. Design/methodology/approach The authors gathered data from...

...Malcolm McIntosh; Vesselin Popovski; Masaru Yarime; Julie Cotter; Muftah Najah; Shihui Sophie Wang Purpose This paper seeks to explore the gaps between regulatory requirements and authoritative guidance regarding climate disclosure in Australia; reporting practices; and the demands for increased...

... © Emerald Group Publishing Limited 2010 Sustainable development Pollution control Disclosure Environmental regulations United Kingdom For those – like me – who have spent the best part of two decades arguing for enhanced corporate transparency on sustainability and corporate...