Table 11. Classification of articles by...

Table 11.

Classification of articles by recommended policy action and sustainability disclosure themes

Special policy action	No. of articles	%
1. Enhance the specificity of required disclosure	23	20
2. Improve corporate governance regulation	5	4
3. Introduce disclosure requirements specific to industries, sectors etc.	5	4
4. Enhance assurance standards	5	4
5. Increasing public awareness	9	8
6. Introduce mandatory disclosure standards/requirements	10	9
7. Introduce regulation aimed at improving disclosure and assurance of it	19	17
8. Increase the awareness of policymakers and better educate them	1	1
9. Make disclosure requirements voluntary	2	2
10. Harmonise disclosure standards	3	3
11. Not specified	32	28
	114*

Special policy action	No. of articles	%
1. Enhance the specificity of required disclosure	23	20
2. Improve corporate governance regulation	5	4
3. Introduce disclosure requirements specific to industries, sectors etc.	5	4
4. Enhance assurance standards	5	4
5. Increasing public awareness	9	8
6. Introduce mandatory disclosure standards/requirements	10	9
7. Introduce regulation aimed at improving disclosure and assurance of it	19	17
8. Increase the awareness of policymakers and better educate them	1	1
9. Make disclosure requirements voluntary	2	2
10. Harmonise disclosure standards	3	3
11. Not specified	32	28
	114*

Note(s):

*Of the 107 papers with policy implications seven papers specify more than one policy action.Hence, the total adds up to 114

Source(s): Authors’ own work

Sharing Unavailable