..., energy, human resources and products and customers categories. Research limitations/implications – The collection of CSRD information is based solely on annual reports and within the context of Singapore. Results, therefore, are not completely generalisable to different jurisdictional settings...

...Agung Nur Probohudono; Greg Tower; Rusmin Rusmin Purpose The purpose of this paper is to examine voluntary risk disclosures within annual reports in four key South‐East Asian countries' (Indonesia, Malaysia, Singapore, and Australia) manufacturing listed companies over the Global Financial Crisis...