... practices before and after the new regulations for CSR. Furthermore, this study additionally seeks to determine if the regulations are a major factor in changing CSR disclosure practices, or whether there are other factors for such a change. Design/methodology/approach The annual reports of 55...

... from 2006 to 2015 is reflected by a concomitant increase in related disclosures in SANParks’ annual reports. It adopts a mixed-methods research approach using both descriptive and inferential statistics, as well as a qualitative analysis of pertinent narrative disclosures describing how SANParks...

... related to HR? Is there a significant difference in the quantity of HR disclosure between companies? Which factors influence the quantity of HR disclosure? Design/methodology/approach A quantitative content analysis (CA) of annual reports of the 50 largest companies domiciled in Czechia was used...

... companies. Social Environmental Caribbean Barbados Jamaica Trinidad Information disclosure Annual reports The purpose of this paper is to examine the social and environmental disclosure (SED) practices of companies listed on Caribbean stock exchanges, and the factors that explain those...

... impact sustainability reporting at the local level. Corina Joseph can be contacted at: corina@sarawak.uitm.edu.my © Emerald Group Publishing Limited 2012 Isomorphism LA 21 program Local authorities Sustainability reporting Websites Annual reports Malaysia Several...

... against the Organisation for Economic Co‐operation and Development's framework of best practice in governance for SOEs by reviewing annual reports and newspaper article citations over a two‐year period. Findings While political intervention in the operational running of each SOE is apparent...

...Hend Abdulla AlNaimi; Mohammed Hossain; Mahmood Ahmed Momin Purpose The purpose of this paper is to explore the current status and extent of corporate social responsibility reporting (CSRR) in the annual reports of Qatari companies listed on the Qatar Exchange. It seeks to contribute to the meagre...

... of the disclosures report bad news in the annual reports (Thompson and Zakaria, 2004). Andrew et al. (1989) showed that although declarative disclosure predominates, at least one‐fifth of the disclosures contain some form of quantification. In addition, the disclosures are almost equally distributed...

... in the annual reports of 91 large manufacturing companies were examined for a period of three consecutive years. Environmental disclosure score (EDS) percentages were calculated for each of the companies for all the three years. The relationship between EDS percentages and ten selected variables was analyzed...

...Maria Aluchna; Dammak Saida Purpose This research aims to compare the environmental information that is disclosed in the annual reports of the American and European multinational companies. Eventually, it also aims to try to show the factors which explain the differences. Design/methodology...

...Nazli A. Mohd Ghazali Purpose The purpose of this paper is to identify “qualitative” factors influencing voluntary information disclosure in annual reports. Design/methodology/approach Semi‐structured interviews were held with twenty‐seven market participants in Malaysia to elicit opinions...