Relevant bibliographies by topics / Corporate disclosure

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Corporate disclosure'

Author: Grafiati
Published: 4 June 2021
Last updated: 25 July 2025

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Journal articles on the topic "Corporate disclosure"

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Wei, Jing. "Does the “Greenwashing” and “Brownwashing” of Corporate Environmental Information Affect the Analyst Forecast Accuracy?" Sustainability 15, no. 14 (2023): 11461. http://dx.doi.org/10.3390/su151411461.

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Taking the listed firms of heavy pollution industries in China for 2010–2021 as a sample, this study explored the impact and heterogeneity of corporate environmental disclosure behavior on analyst forecasts’ accuracy. We discovered that corporates measure or disclose environmental information and, the more environmental information is measured or disclosed, the more accurate analysts’ forecasts are; moreover, there is a strong and significant correlation between the environmental information given in the special reports and analysts’ forecast accuracy. This positive correlation is even more si
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G., Ezhilarasi, and K. C. Kabra. "The Impact of Corporate Governance Attributes on Environmental Disclosures: Evidence from India." Indian Journal of Corporate Governance 10, no. 1 (2017): 24–43. http://dx.doi.org/10.1177/0974686217701464.

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This article empirically investigates the impact of corporate governance attributes on companies’ decision to disclose environmental information since corporate governance ensures fair, responsible, credible and transparent corporate behaviours to its stakeholders. The corporate governance attributes used in the study are board size, chief executive officer duality, domestic institutional ownership and foreign institutional ownership. Environmental disclosures are measured by a checklist of items based on Global Reporting Initiative guidelines as well as environmental regulations prevailing in
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Simon, Chosani, and Walter Pikisayi Mkumbuzi. "Firm Characteristics and Corporate Governance Mechanisms as Drivers of Corporate Social Responsibility Disclosure in Zimbabwe." European Journal of Theoretical and Applied Sciences 2, no. 2 (2024): 194–222. http://dx.doi.org/10.59324/ejtas.2024.2(2).18.

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This study extends the literature on the determinants of voluntary disclosure of corporate social responsibility (CSR) in a sample of 61 annual reports from the Zimbabwe Stock Exchange for the year ended 31 December 2020. The purpose of the study is to determine why firms voluntarily disclose CSR and whether corporate governance mechanisms have an impact on firms’ disclosure policy. An unweighted disclosure index consisting of 30 corporate social responsibility attributes was developed; using content analysis to determine the level of corporate social responsibility disclosure. The results sho
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Chosani, Simon, and Pikisayi Mkumbuzi Walter. "Firm Characteristics and Corporate Governance Mechanisms as Drivers of Corporate Social Responsibility Disclosure in Zimbabwe." European Journal of Theoretical and Applied Sciences 2, no. 2 (2024): 194–222. https://doi.org/10.59324/ejtas.2024.2(2).18.

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This study extends the literature on the determinants of voluntary disclosure of corporate social responsibility (CSR) in a sample of 61 annual reports from the Zimbabwe Stock Exchange for the year ended 31 December 2020. The purpose of the study is to determine why firms voluntarily disclose CSR and whether corporate governance mechanisms have an impact on firms’ disclosure policy. An unweighted disclosure index consisting of 30 corporate social responsibility attributes was developed; using content analysis to determine the level of corporate social responsibility disclosure. The resul
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Bloomfield, Robert J. "A Pragmatic Approach to More Efficient Corporate Disclosure." Accounting Horizons 26, no. 2 (2012): 357–70. http://dx.doi.org/10.2308/acch-10261.

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SYNOPSIS This paper uses a Pragmatic theory of language (drawn from philosophy and linguistics) to diagnose the causes of excessive financial disclosure and propose a regulatory solution. The diagnosis is that existing disclosure regulations are one sided, effectively encouraging firms to disclose any information that might be relevant, but failing to discourage disclosure of information that adds little to what investors already know. This one-sidedness limits investors' ability to draw inferences that items the firm chooses not to disclose are not newsworthy (an inference Pragmatic theorists
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Hoq Masum, Mofijul, Sarkar James Bakul, and Hassan Nazmul. "Effect of corporate voluntary disclosure on corporate performance: Evidence from a transitional economy." Problems and Perspectives in Management 22, no. 4 (2024): 414–26. https://doi.org/10.21511/ppm.22(4).2024.31.

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Corporate performance is one of the core pillars of accelerating the economic growth of any economy. There are some direct and indirect components of corporate performance. This study is conducted to measure the impact of indirect factors, such as corporate voluntary disclosures, on corporate performance. A sample of 872 annual reports is investigated. A content analysis has been conducted to measure voluntary disclosure. The study employs the short panel data, fixed model regression, and Panel Corrected Standard Error (PCSE). The analysis indicates that corporate voluntary disclosure has infl
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Ramdhony, Dineshwar. "Corporate Social Reporting By Mauritian Banks." International Journal of Accounting and Financial Reporting 5, no. 2 (2015): 56. http://dx.doi.org/10.5296/ijafr.v5i2.8067.

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The paper examines CSR disclosures by commercial banks operating in Mauritius. Annual reports for the year 2011 were scrutinized using content analysis. Five categories of disclosure were chosen in line with the Code of corporate governance and prior studies. Due to the small number (20) of banks operating in the country all banks were selected. Findings show that banks with higher visibility disclose more CSR information thus confirming that the legitimacy theory is an explanation for CSR disclosure by Mauritian banks. CSR reporting is prevalent among all banks but forty percent of banks disc
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Czernkowski, Robert, Stephen Kean, and Stephen Lim. "Impact of ASX corporate governance guidelines on sustainability reporting." Accounting Research Journal 32, no. 4 (2019): 692–724. http://dx.doi.org/10.1108/arj-07-2017-0122.

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Purpose This paper aims to examine the impact of the Australian Securities Exchange Corporate Governance recommendations on the breadth (amount of items covered) of (environmental and social) sustainability reporting by the firms in the Top 100, around the change from G3.1 to G4 disclosure regimes. Design/methodology/approach This paper undertakes comparisons of means and regression models to investigate the changes between disclosure scores of 98 listed entities from the 2013 G3.1 to the 2015 G4 disclosure regimes. Findings This paper finds that average disclosure levels did not change. Nonet
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Alnabsha, Abdalrhman, Hussein A. Abdou, Collins G. Ntim, and Ahmed A. Elamer. "Corporate boards, ownership structures and corporate disclosures." Journal of Applied Accounting Research 19, no. 1 (2018): 20–41. http://dx.doi.org/10.1108/jaar-01-2016-0001.

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Purpose The purpose of this paper is to investigate the effect of corporate board attributes, ownership structure and firm-level characteristics on both corporate mandatory and voluntary disclosure behaviour. Design/methodology/approach Multivariate regression techniques are used to estimate the effect of corporate board and ownership structures on mandatory and voluntary disclosures of a sample of Libyan listed and non-listed firms between 2006 and 2010. Findings First, the authors find that board size, board composition, the frequency of board meetings and the presence of an audit committee
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Hoelscher, Seth A. "Voluntary hedging disclosure and corporate governance." Review of Accounting and Finance 19, no. 1 (2019): 5–29. http://dx.doi.org/10.1108/raf-01-2018-0001.

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Purpose This paper aims to investigate the implications of governance quality on a firm’s information environment in the context of voluntary changes in hedging disclosures made by oil and gas companies. Design/methodology/approach The research utilizes a Factiva-guided search to hand-collect public disclosures related to changes in hedging policies along with the hand collection of financial derivatives positions and operational hedging contracts data using 10-K filings. The paper addresses self-selection bias, which typically plagues voluntary disclosure studies, by implementing a Heckman (1
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Dissertations / Theses on the topic "Corporate disclosure"

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Wang, Yin. "Essays on Corporate Disclosure." Thesis, Université Paris-Saclay (ComUE), 2018. http://www.theses.fr/2018SACLH002.

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Cette thèse est articulée en trois chapitres et s’inscrit dans le domaine de la recherche empirique en comptabilité financière. Elle examine les déterminants et les conséquences de la communication des entreprises. Le premier chapitre étudie les effets réels de la communication financière sur les dépenses de publicité des entreprises. Le deuxième chapitre, co-écrit avec Thomas Bourveau et Vedran Capkun, étudie les conséquences réelles de la communication des résultats de recherche médicale sur les marchés financiers et sur la société. Le troisième chapitre, co-écrit avec Vedran Capkun et Yun L
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Östberg, Per. "Corporate disclosure and investor recognition." Doctoral thesis, Handelshögskolan i Stockholm, Finansiell Ekonomi (FI), 2005. http://urn.kb.se/resolve?urn=urn:nbn:se:hhs:diva-512.

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Disclosure Investment and RegulationThis paper provides a framework to analyze voluntary and mandatory disclosure. Since improved disclosure reduces the entrepreneur's ability to extract private benefits, it secures funding for new investments, but also provides existing claimholders with a windfall gain. The entrepreneur may choose to forgo investment in favor of extracting more private benefits. A mandatory disclosure standard reduces inefficient extraction and increases investment efficiency. Although the optimal standard is higher than the entrepreneur's optimal choice, it can be less than
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Abraham, Santhosh. "Essays in corporate disclosure practices." Thesis, University of Exeter, 2008. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.484833.

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This thesis Essays on corporate disclosure adds to the financial reporting literature in a series of three studies which seeks to further advance knowledge on corporate disclosure practices. Forward looking information released by company management is increasingly gaining importance in accounting and finance research in response to the changing business environment and is t1).e primary focus of this thesis. The first study examines the relation between corporate governance factors and regulation on the extent of risk disclosure in corporate annual reports in the United Kingdom. The second stu
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Östberg, Per. "Corporate disclosure and investor recognition /." Stockholm : Economic Research Institute, Stockholm School of Economics (EFI), 2005. http://www.hhs.se/efi/summary/687.htm.

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Yang, Jing-Wen. "Multiple audiences and corporate disclosure." College Park, Md. : University of Maryland, 2007. http://hdl.handle.net/1903/7411.

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Thesis (Ph. D.) -- University of Maryland, College Park, 2007.<br>Thesis research directed by: Business and Management: Accounting & Information Assurance. Title from t.p. of PDF. Includes bibliographical references. Published by UMI Dissertation Services, Ann Arbor, Mich. Also available in paper.
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Enache, Luminita. "Corporate governance and voluntary disclosure." Doctoral thesis, Università degli studi di Padova, 2012. http://hdl.handle.net/11577/3422545.

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The main objective of this work is to increase the knowledge about corporate governance and voluntary disclosure in reducing information asymmetries. The first chapter is a review of the literature on corporate governance and voluntary disclosure. The second chapter analyzes whether board composition and voluntary disclosure substitute or complement each other in reducing information asymmetries. Finally, the third chapter analyzes the role of disclosure and governance in the biotech setting in enhancing analysts ability to forecasts earnings. More in detail, in the second chapter, we assess
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Faisal. "Global corporate social responsibility disclosure practices." Thesis, Curtin University, 2012. http://hdl.handle.net/20.500.11937/2304.

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This thesis provides comparative evidence on corporate social responsibility disclosure (CSRD) practices by many of the world’s largest companies. Specifically, it investigates the relationship between company characteristics, institutional factors, the presence of a voluntary assurance statement, and internal contextual aspects with the extent of CSRD in sustainability reports. The thesis approach is based on legitimacy theory tenets to better explain the motivations of these prominent companies to communicate CSRD.The data collection focuses on the 2009 sustainability reports sourced from 46
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Andersson, Maria, and Manal Daoud. "Corporate governance disclosure : by Swedish listed corporations." Thesis, Jönköping University, Jönköping International Business School, 2005. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-67.

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<p>The Enron collapse in 2001 has resulted in an increasing attention to corporate governance. Even in Sweden, some scandals have occurred, for example Skandia, ABB, Trustor; a parallel could be drawn, implying that these scandals have resulted in increased attention to corporate governance. Corporate governance concerns the relationship between a corporation’s management, board of directors, shareholders and other stakeholders. The problems with the relationship between managers and share-holders are referred to as the principle-agent problem. The increase in corporate governance disclosure c
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Shehata, Nermeen. "Corporate governance disclosure in the Gulf countries." Thesis, Aston University, 2013. http://publications.aston.ac.uk/28848/.

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Corporate governance disclosure is important for countries aiming to attract international investors and reduce companies’ cost of capital. The relationship between corporate governance disclosure (CGD) and its determinants is the main objective of the current research. Accordingly, the research aimed to: (i) assess CGD level in the Gulf countries; (ii) investigate the impact of ownership structure (proportion of institutional, governmental, managerial and family ownership) on CGD; (iii) explore the effect of board characteristics (proportion of independent board members, proportion of family
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Abdul, Rahman Azhar Bin. "Disclosure of corporate financial information in Malaysia." Thesis, University of Newcastle Upon Tyne, 1998. http://hdl.handle.net/10443/168.

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This study examines empirically the relationship between a number of corporate attributes and levels of disclosure of information in annual reports of Malaysian public listed companies. The perceived importance of selected information items to two user groups; accountants and fmancial analysts is also examined using a structured questionnaire. Three unweighted disclosure indices (overall disclosure index, mandatory disclosure index and voluntary disclosure index) were applied to 54 corporate annual reports for three different years: 1974, 1984 and 1994. The results indicate that the level of d
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Books on the topic "Corporate disclosure"

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Noronha, Carlos, ed. Corporate Social Disclosure. Palgrave Macmillan UK, 2015. http://dx.doi.org/10.1057/9781137414694.

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Ted, Trautmann, ed. SEC corporate disclosure reforms. CCH Incorporated, 2002.

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James, Hamilton, and Trautmann Ted, eds. SEC corporate disclosure reforms. CCH Inc., 2004.

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Heroth, Timo. Corporate Sustainability Disclosure Matters. Springer Fachmedien Wiesbaden, 2025. https://doi.org/10.1007/978-3-658-47653-3.

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Ghio, Alessandro, and Roberto Verona. The Evolution of Corporate Disclosure. Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-42299-8.

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Brown, J. Robert. The regulation of corporate disclosure. Prentice Hall Law & Business, 1989.

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Nihon Ko nin Kaikeishi Kyo kai., ed. Corporate disclosure in Japan: Overview. 2nd ed. Japanese Institute of Certified Public Accountants, 1987.

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Nihon Ko nin Kaikeishi Kyo kai., ed. Corporate disclosure in Japan: Accounting. Japanese Institute of Certified Public Accountants, 1987.

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Kyaoka, Nihon Kaonin Kaikeishi, ed. Corporate disclosure in Japan: Accounting. 3rd ed. Japanese Institute of Certified Public Accountants, 1999.

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Levy, Steven Mark. Corporate financial disclosure answer book. Aspen Publishers, 2010.

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Book chapters on the topic "Corporate disclosure"

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Martindale, Will. "Corporate Disclosure." In Responsible Investment. Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-44536-1_12.

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Busco, Cristiano, Alessandro D’Eri, and Valerio Novembre. "Corporate Disclosure." In Palgrave Studies in Impact Finance. Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-93768-3_4.

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Demartini, Chiara, Sara Trucco, and Valentina Beretta. "Disclosure trends in intellectual capital disclosure." In Corporate Narrative Reporting. Routledge, 2022. http://dx.doi.org/10.4324/9781003095385-13.

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Padgett, Carol. "Communication and Disclosure." In Corporate Governance. Macmillan Education UK, 2012. http://dx.doi.org/10.1007/978-0-230-35711-2_8.

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Ghio, Alessandro, and Roberto Verona. "Voluntary Corporate Disclosure." In Contributions to Management Science. Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-42299-8_3.

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Noronha, Carlos. "Corporate Social Disclosure in China and Japan: An Introduction." In Corporate Social Disclosure. Palgrave Macmillan UK, 2015. http://dx.doi.org/10.1057/9781137414694_1.

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Debroux, Philippe. "The Growing Acceptance of Global Standards by Japanese Companies and Its Implication in Terms of Disclosure." In Corporate Social Disclosure. Palgrave Macmillan UK, 2015. http://dx.doi.org/10.1057/9781137414694_10.

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Tanaka, Gustavo. "Corporate Social Disclosure Practices in Japanese Corporations: The Case of Meiko Electronics." In Corporate Social Disclosure. Palgrave Macmillan UK, 2015. http://dx.doi.org/10.1057/9781137414694_11.

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Noronha, Carlos. "Corporate Social Disclosure in China and Japan: Concluding Remarks." In Corporate Social Disclosure. Palgrave Macmillan UK, 2015. http://dx.doi.org/10.1057/9781137414694_12.

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Tou, Cynthia M. I. Si, and Carlos Noronha. "The Trend of Corporate Social Disclosure in Mainland Chinese Listed Companies: A Longitudinal Observation." In Corporate Social Disclosure. Palgrave Macmillan UK, 2015. http://dx.doi.org/10.1057/9781137414694_2.

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Conference papers on the topic "Corporate disclosure"

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Roque, Vanda, Kátia Lemos, and Helena Barbosa. "The Impact of Financial Risk Disclosures on Corporate Value: Evidence for Portugal." In 10th International Scientific Conference ERAZ - Knowledge Based Sustainable Development. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2024. https://doi.org/10.31410/eraz.2024.131.

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The purpose of this paper is to investigate the impact of financial risk disclosures on corporate value. Based on content analysis of 2021 annual reports of 29 nonfinancial companies listed on Euronext Lisbon, the authors construct a global disclosure index that captures financial risk disclosures, as well as 3 sub-indices to capture credit, liquidity and market risks disclosures. Using multiple linear regression models, the authors investigate the impact of financial risk disclosures on corporate value, as measured by Tobin’s Q. The results show that financial risk disclosures are still parsi
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Nastari, Raffaela, Sabrina Pisano, and Matteo Pozzoli. "Circular economy disclosure by agri-food companies." In Corporate governance: Theory and practice. Virtus Interpress, 2022. http://dx.doi.org/10.22495/cgtapp12.

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Christina, Silvy, and Nico Alexander. "Corporate Governance, Corporate Social Responsibility Disclosure and Earnings Management." In Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018). Atlantis Press, 2019. http://dx.doi.org/10.2991/aicar-18.2019.14.

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Wang*, Juan, and Liping Lin. "Corporate Social Responsibility Information Disclosure Research." In Proceedings of the 2019 3rd International Conference on Education, Economics and Management Research (ICEEMR 2019). Atlantis Press, 2019. http://dx.doi.org/10.2991/assehr.k.191221.161.

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Chen, Xuan. "Analysis on Corporate Environmental Disclosure Behaviors." In International Conference on Humanities and Social Science 2016. Atlantis Press, 2016. http://dx.doi.org/10.2991/hss-26.2016.111.

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Kiflee, Ag Kaifah Riyard bin. "Risk Disclosure And Corporate Governance Characteristics." In 13th Asian Academy of Management International Conference 2019. European Publisher, 2020. http://dx.doi.org/10.15405/epsbs.2020.10.1.

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Agustin, Putri, Bunga Maharani, and Rochman Effendi. "Financial Risk Disclosure and Corporate Governance." In Conference on International Issues in Business and Economics Research (CIIBER 2019). Atlantis Press, 2021. http://dx.doi.org/10.2991/aebmr.k.210121.006.

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Pramono, Hadi. "The Effect of Corporate Governance towards Corporate Social Responsibility Disclosure." In 2018 3rd International Conference on Education, Sports, Arts and Management Engineering (ICESAME 2018). Atlantis Press, 2018. http://dx.doi.org/10.2991/amca-18.2018.94.

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"Impact of Corporate Governance on Corporate Environmental Disclosure: Indonesian Evidence." In International Conference on Trends in Economics, Humanities and Management. International Centre of Economics, Humanities and Management, 2015. http://dx.doi.org/10.15242/icehm.ed815026.

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GREAPCĂ, Natalia Maria. "The Effect of Good Corporate Governance Practices in Corporate Risk Management Disclosure: An Overview of European Banking Sector." In The International Conference on Economics and Social Sciences. Editura ASE, 2024. http://dx.doi.org/10.24818/icess/2024/014.

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Evidence from contemporary research results proves that good corporate governance practices are a fundamental indicator in determining a company’s performance. Corporate risk management disclosure assures stability in a business strategy design and decisionmaking process. The aim of this study is to obtain significant empirical evidence on the impact of good corporate governance (independence and existence of the committees) and company’s performance (return on assets and leverage) and characteristics (company size) towards corporate risk management disclosure. The paper investigates data from
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Reports on the topic "Corporate disclosure"

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Hoopes, Jeffrey, Leslie Robinson, and Joel Slemrod. Corporate Tax Disclosure. National Bureau of Economic Research, 2023. http://dx.doi.org/10.3386/w31467.

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Charumathi, Dr B. Developing a corporate social justice index. Indian School of Development Management, 2024. https://doi.org/10.58178/246.1047.

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This study aims to provide a comprehensive understanding of how large companies address and report on social justice issues, ultimately fostering greater transparency and accountability with a sustainability focus. This study develops a conceptual framework which involves identifying major social justice themes and corporate stakeholders, recognising social justice issues that have been addressed and grouping them into sub-indices and to develop an unweighted Corporate Social Justice Disclosure Index (CSJDI). After checking the reliability and validity of the index using content analysis, this
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Kong, Nancy, Uwe Dulleck, Adam Jaffe, Shupeng Sun, and Sowmya Vajjala. Linguistic Metrics for Patent Disclosure: Evidence from University Versus Corporate Patents. National Bureau of Economic Research, 2020. http://dx.doi.org/10.3386/w27803.

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Shirai, Sayuri. Promoting Sustainable Finance and Financial Stability Through Climate-Related Corporate Disclosure in Asia. Asian Development Bank Institute, 2023. http://dx.doi.org/10.56506/sgwh3542.

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Chang, Allan. Disclosure Standards of Large New Zealand Companies: A content analysis study of compliance with the FMA’s corporate governance guidelines. Unitec ePress, 2017. http://dx.doi.org/10.34074/ocds.52017.

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This qualitative study is an attempt to gain some insights into the level of corporate governance disclosure in New Zealand. A sample of ten large publicly-listed companies was analysed to determine to what extent they fulfill the requirements of the corporate governance principles and guidelines as recommended by the Financial Markets Authority (FMA) of New Zealand. Even though compliance with the FMA’s recommendations is voluntary, a high overall percentage of compliance (74%) was recorded in this study. This indicates the seriousness with which New Zealand companies take investor concerns o
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Cao, Sean, Wei Jiang, Baozhong Yang, and Alan Zhang. How to Talk When a Machine is Listening: Corporate Disclosure in the Age of AI. National Bureau of Economic Research, 2020. http://dx.doi.org/10.3386/w27950.

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Colomb, Claire, and Tatiana Moreira de Souza. Regulating Short-Term Rentals: Platform-based property rentals in European cities: the policy debates. Property Research Trust, 2021. http://dx.doi.org/10.52915/kkkd3578.

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Short-term rentals mediated by digital platforms have positive and negative impacts that are unevenly distributed among socio-economic groups and places. Detrimental impacts on the housing market and quality of life of long-term residents have been particular contentious in some cities. • In the 12 cities studied in the report (Amsterdam, Barcelona, Berlin, Brussels, Lisbon, London, Madrid, Milan, Paris, Prague, Rome and Vienna), city governments have responded differently to the growth of short-term rentals. • The emerging local regulations of short-term rentals take multiple forms and exhibi
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de Bettignies, Jean-Etienne, Hua Fang Liu, and David Robinson. Corporate Social Responsibility and Imperfect Regulatory Oversight: Theory and Evidence from Greenhouse Gas Emissions Disclosures. National Bureau of Economic Research, 2020. http://dx.doi.org/10.3386/w28159.

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Guruprasad, Sirigowri, Amir Bazaz, Manish Dubey, et al. Business Responsibility and Sustainability Reporting in India: An Analysis of Disclosures from 150 Companies. Indian Institute for Human Settlements, 2024. http://dx.doi.org/10.24943/brsri11.2024.

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Reporting on non-financial parameters is increasing across businesses worldwide and is largely been driven by corporate consciousness and regulatory interventions. The present study focuses on the current Business Responsibility and Sustainability Report (BRSR) framework and assesses emerging trends and patterns on sustainability reporting. We also identify critical gaps and insights meant for triggering widespread transformation leveraging reporting on key parameters as a starting point. Our present study and the analysis is based on sustainability disclosures of the top 150 companies listed
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Shirai, Sayuri, and Le Ngoc Dang. Results of the Survey on Financial Regulators’ Initiatives Regarding Corporate Climate-Related Disclosures: ADBI–ADB Climate Finance Dialogue Progress Report. Asian Development Bank Institute, 2024. http://dx.doi.org/10.56506/oiud7579.

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