... of disclosure to banks and other financial institutions as focal stakeholders. Also, the section here delineates the theoretical framework that backs up the assumptions made in this study. Cost of debt SDGs Non-financial reporting Public interest entities In 2015, the General Assembly...

...Ruth Dimes; Matteo Molinari Purpose This paper aims to develop a conceptual framework informed by a literature review. This framework aims to deepen and broaden the understanding of the relationship between corporate governance mechanisms and non-financial reporting (NFR) through qualitative...

... enhance non-financial reporting (NFR) quality and volume to meet stakeholders’ information needs in the specific setting investigated. Design/methodology/approach This paper develops an analysis of available ABI documents from 2006 to 2013 to conduct a content analysis of the quality and volume...

... in non-financial reporting regulation by applying the theoretical model proposed by Seidl et al. (2013) . The conceptual model these authors propose consists of an empirically grounded taxonomy that describes the different legitimacy tactics firms adopt to comply with the Code of Corporate...