... misallocation of capital and resources to decarbonisation projects based on uncertain data. Social implications Without acknowledging uncertainty, firms reduce the transparency and legitimacy of their emissions disclosures. This undermines stakeholders’ ability to hold firms to account for their climate...

... ceremonial in 2014 for integrated reporting and in 2015 for the SDGs to being substantive for both by 2022. Practical implications This study showcases substantive and transparent disclosure and provides insights into corporate responses to SDGs. It urges managers to provide company-specific disclosures...

...Laurence Vigneau; Carol A. Adams Purpose This paper aims to examine the existence of a transparency gap between voluntary external sustainability reporting and internal sustainability performance of an organisation arising from the operationalisation of transparency as an instrumental tool...