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Journal articles on the topic 'Research and development expenditure; voluntary disclosure'

Author: Grafiati

Published: 5 June 2025

Last updated: 2 August 2025

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1

Percy, Majella. "Financial reporting discretion and voluntary disclosure: Corporate research and development expenditure in Australia." Asia-Pacific Journal of Accounting & Economics 7, no. 1 (2000): 1–31. http://dx.doi.org/10.1080/16081625.2000.10510572.

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2

Watts, Ross L. "Discussion of “Financial reporting discretion and voluntary disclosure: Corporate research and development expenditure in Australia”." Asia-Pacific Journal of Accounting & Economics 7, no. 1 (2000): 33–35. http://dx.doi.org/10.1080/16081625.2000.10510573.

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3

Koo, Jeong-Ho, and Sang-Il Kim. "The Joint Effects of ESG Ratings and R&D on Value Relevance." GLOBAL BUSINESS FINANCE REVIEW 28, no. 2 (2023): 53–68. http://dx.doi.org/10.17549/gbfr.2023.28.2.53.

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Purpose: Using the Ohlson model of value relevance (1995), we examine the incremental effects of the environmental, social, and governance (ESG) rating on accounting information regarding R&D expenditure. Design/methodology/approach: Samples are 3,449 firm-years of Korean manufacturing firms listed on the Korean Stock Exchange (KSE) for 2012~2021 years. We proxy the ESG activities by their ESG rating announced by the Korea Corporate Governance Service (KCGS). Our testing model is reconstructed from Ohlson’s (1995) model with accounting expenses to test whether ESG rating plays an add

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4

Kim, Tae Seog. "Research on Charitable Giving and Social Responsibility." Academic Society of Global Business Administration 22, no. 2 (2025): 193–206. https://doi.org/10.38115/asgba.2025.22.2.193.

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This study analyzed the impacts of charitable giving and corporate social responsibility (CSR) on solving social issues and achieving sustainable development in modern society. Charitable giving plays a pivotal role that extends beyond mere financial support, significantly strengthening community awareness and social solidarity. In particular, this research closely examined practical applications of donations across diverse fields, such as livelihood support for low-income families, improvement of housing conditions, increased educational accessibility, provision of healthcare and medical serv

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5

Jessica, Novertasya, and Sugi Suhartono. "PENGARUH INTERGOVERNMENTAL REVENUE, INDEKS PEMBANGUNAN MANUSIA, KEKAYAAN DAERAH, DAN OPINI AUDIT TERHADAP PENGUNGKAPAN SUKARELA." Jurnal Akuntansi 9, no. 1 (2020): 14–27. http://dx.doi.org/10.46806/ja.v9i1.637.

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Voluntary disclosure is a disclosure made by the company outside the matters required by the accounting standards set. Voluntary disclosure on local government websites to the public is still very lacking. The sample of the study consisted of 134 local government websites on the island of Sumatra in the year 2018. The objective of this research is to determine the effect of Intergovernmental Revenue, Human Development Index, regional wealth, and Audit opinion on voluntary disclosure. The data analysis techniques used in this study are classical assumption test, descriptive statistical test, F

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Scaltrito, Davide. "Voluntary disclosure in Italy." EuroMed Journal of Business 11, no. 2 (2016): 272–303. http://dx.doi.org/10.1108/emjb-07-2015-0032.

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Purpose – The purpose of this paper is to assess the level of voluntary disclosure in the companies listed on the Italian Stock Exchange. Voluntary disclosure refers to the discretionary release of financial and non-financial information which companies are not obliged to disclose by a standard-setting accounting body. In particular, this paper analyses the effect that certain determinants (leverage, firm size, sector auditor, performance and ownership concentration) could have on voluntary information disclosed by Italian listed companies. In order to do this, 203 annual reports of Italian li

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Cao, Ziyi, Eryu Sui, and Yidan Wu. "Behavior and Consequences of COVID-19-related Voluntary Disclosure: Evidence from Pharmaceutical Companies." BCP Business & Management 31 (November 5, 2022): 378–91. http://dx.doi.org/10.54691/bcpbm.v31i.2653.

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With the explosion of COVID-19, a number of publicly traded companies in the pharmaceutical industry have thrown themselves into the development of novel coronavirus vaccines and therapeutics, and have voluntarily disclosed information about the development process. In this paper, six companies with different quality ratings of information disclosure in the pharmaceutical industry (refer to the results of the 2019 Shenzhen Stock Exchange quality assessment of information disclosure) were selected to explore the behavior and consequences of voluntary disclosure of information by listed companie

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8

Izzo, Maria Federica, Mirella Ciaburri, and Riccardo Tiscini. "The Challenge of Sustainable Development Goal Reporting: The First Evidence from Italian Listed Companies." Sustainability 12, no. 8 (2020): 3494. http://dx.doi.org/10.3390/su12083494.

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This research investigates the extent to which the voluntary disclosure of Sustainable Development Goals (SDGs), assumed to be the most recent innovation in social disclosures and corporate sustainability reporting, is diffused among Italian listed companies through different instruments of disclosure (voluntary or non-voluntary). Our findings reveal that SDGs awareness amongst the business community is high and that the majority of highly-traded, liquid, and highly-capitalized Italian companies have introduced SDGs in their disclosure and story-telling practices, while the exact nature and re

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9

Barnawi, Maher Hamzah M., and Dewi Fariha Abdullah. "The Impact of Corporate Voluntary Disclosure and Financial Leverage on The Relationship Between Corporate Governance and Shareholders' Value: Proposed Framework." Journal of Law and Sustainable Development 11, no. 12 (2023): e1265. http://dx.doi.org/10.55908/sdgs.v11i12.1265.

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Objective: The purpose of this study is to propose a conceptual framework that investigates the impact of corporate governance practices on shareholder value. Theoretical framework: The proposed framework of this study is established based on agency theory and stewardship theory to establish the interrelationships among the models in this study. Method: In line with previous research, corporate governance practices have been shown to improve information disclosure through voluntary disclosure. Result and conclusion: This leads to maximizing the shareholders' value, as discussed in this paper.

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Pramesti, Shindy Putri, and Alfian Misran. "Faktor-Faktor yang Mempengaruhi Tingkat Pengungkapan Wajib LKPD Kabupaten/Kota di Kalimantan Selatan." JURNAL EKSPLORASI AKUNTANSI 3, no. 3 (2021): 611–23. http://dx.doi.org/10.24036/jea.v3i3.449.

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This study tested and proved the effect of intergovernmental revenue, regional wealth, regional expenditure, and human development index on the level of mandatory disclosure of local government financial statements in South kalimantan. The independent variables in this study is intergovernmental revenue, regional wealth, regional expenditure, and human development index. Meanwhile, the dependent variable in this study is level of mandatory disclosure of local government financial statements. Population of this research covers 13 districts and cities within South Kalimantan in the period 2015-2

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Nabosu, Simon Sokorte. "Voluntary Disclosure and Stock Market Return of Non-Financial Firms Listed on the Nairobi Securities Exchange." Journal of Finance and Accounting 7, no. 1 (2023): 76–90. http://dx.doi.org/10.53819/81018102t2120.

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Voluntary disclosure is empowering the public to get more informed about the company and portrays how the organization wants the outsiders to perceive it in their decision-making process. Voluntary disclosure provides information beyond the compliance requirement by the law. This study examined the effect of voluntary disclosure on stock market return of non-financial firms listed on the Nairobi Securities Exchange. The study adopted positivism as data collection and hypothesis development and testing was achieved. The study used quantitative research design to correlate study variables using

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12

Hadro, Dominika, Marek Pauka, Kamil Gemra, Szymon Okoń, and Justyna Fijałkowska. "Voluntary Disclosure and Relational Connectivity – The Case of the Polish Bond Market." Journal of Banking and Financial Economics 2022, no. 2 (2022): 30–48. http://dx.doi.org/10.7172/2353-6845.jbfe.2022.2.3.

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The purpose of our research is to evaluate the voluntary disclosure strategy and effective communication between issuers and investors on the Polish bond market Catalyst. We conducted a questionnaire among issuers on the Catalyst. To evaluate the data and find answers to the research questions, we used the Qualitative Comparative Analysis. As our analysis shows that management board engagement seems crucial for effective communication, we claim that in relatively smaller capital markets, personal engagement of board members in preparing voluntary disclosure should be considered a proxy of a hi

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Presccilia, Angel, and Harjanti Widiastuti. "The Role of Forward-Looking Disclosure in the Relationship of R&D Expenditure and Firm Value: Testing Agency and Signaling Theories." SHS Web of Conferences 201 (2024): 02003. http://dx.doi.org/10.1051/shsconf/202420102003.

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This study aims to examine the effect of Research and Development (R&D) expenditure on firm value with forward-looking disclosure as a moderating variable. This study used a sample of 124 manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2019 2022. Data analysis used panel data regression. The results showed that R&D expenditure has a positive effect on firm value. However, this study found that forward-looking disclosure does not moderate the relationship between R&D expenditure and firm value.

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14

Khlif, Hichem, Kamran Ahmed, and Mohsen Souissi. "Ownership structure and voluntary disclosure: A synthesis of empirical studies." Australian Journal of Management 42, no. 3 (2016): 376–403. http://dx.doi.org/10.1177/0312896216641475.

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In this article, we meta-analyse 69 empirical studies assessing the association between corporate voluntary disclosure and ownership concentration and types, and how institutional characteristics and research design moderate these relationships. Our overall analyses show that state, foreign and institutional ownerships have a positive effect but managerial ownership and ownership concentration have a negative effect on voluntary disclosure. Since the overall effect may conceal the underlying factors that cause heterogeneity in the effect size distribution, we select two important institutional

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15

Alaa Abbood Kadhim and Nuha Safi Abd. "The Extent of the Effect of Disclosing Research and Development Activities on Earnings Management." International Journal of Business Diplomacy and Economy 3, no. 1 (2024): 79–92. http://dx.doi.org/10.51699/ijbde.v3i1.3336.

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The research aims to identify voluntary disclosure of research and development (R&D) activities and the extent of its effect on earnings management. To achieve this goal, quantitative methods were used. In collecting data, the researchers depend on the financial statements published on the Iraqi Securities Commission website for a sample of companies, amounting to (4) samples, for the period (2013-2022). Voluntary disclosure of research and development activities was measured by research and development costs divided by sales. Earnings management is measured by Miller's model. The most imp

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16

Napoli, Francesco. "Voluntary disclosure of non-financial information: The case of family and non-family businesses in Italy." Corporate Ownership and Control 22, no. 1 (2025): 22–35. https://doi.org/10.22495/cocv22i1art2.

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This paper conducts an empirical analysis using two distinct indicators of voluntary disclosure, one focusing upon research and development (R&D) and the other on strategy, and, in this way, reveals that when quoted Italian firms (family and non-family) increase the intensity of their R&D activity, they also increase voluntary disclosure of information about both R&D and strategy, but the different attitude towards the two components of voluntary disclosure is demonstrated by the behaviour of the two types of firms. In particular, family firms are more inclined to increase the comp

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17

Putra, Sang Made Sandwi, Wayan Hesadijaya Utthavi, and Ketut Nurhayati. "The effects of Voluntary Disclosure Program (VDP) and tax sanctions on individual taxpayer compliance." Journal of Applied Sciences in Accounting, Finance, and Tax 6, no. 1 (2023): 38–46. http://dx.doi.org/10.31940/jasafint.v6i1.38-46.

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Tax revenue has an important role in national development. The government continues to pursue various policies to improve taxpay-er compliance so that tax revenues can increase. One of the efforts made by the government is to pass the Law on the Harmonization of Tax Regulations. One of the programs contained in the law is the voluntary disclosure program (VDP). The purpose of this research is to find out the effect of the Voluntary Disclosure Program (VDP) and Tax Sanctions on Individual Taxpayer Compliance. The type of research applied in this study is quantitative research with a correlation

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18

Cao, Sean Shun, Guang Ma, Jennifer Wu Tucker, and Chi Wan. "Technological Peer Pressure and Product Disclosure." Accounting Review 93, no. 6 (2018): 95–126. http://dx.doi.org/10.2308/accr-52056.

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ABSTRACT We introduce a firm-specific measure of the technological aspect of competition—technological peer pressure—and examine firm-initiated product development-related press releases. We argue that empirical examinations of the theorized negative relation between competition and disclosure require the type of voluntary disclosure to be relevant to the dimension of competition under examination to ensure that firms incur significant proprietary costs of disclosure. In other words, many types of disclosure do not provide actionable information to competitors and, thus, should not be affected

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19

Deng, Qiwei. "Research on Information Disclosure of R&D Expenditure of Listed Companies in Biopharmaceutical Industry: A Case Study of Hualan Biology." Frontiers in Business, Economics and Management 10, no. 3 (2023): 1–6. http://dx.doi.org/10.54097/fbem.v10i3.11200.

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Based on the information asymmetry theory and decision usefulness theory, combined with the requirements of China market for enterprise research and development information disclosure, this paper analyzes the current situation of research and development information disclosure of Hualan Bioengineering Co., Ltd., finds out the problems existing in the research and development information disclosure of Hualan Bioengineering, and puts forward corresponding countermeasures and suggestions.

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20

Ivone, Ivone, and Natasya Des T.G. "Peran Direksi Wanita dalam Memoderasi Performa Perusahaan Terhadap Pengungkapan Sukarela Integrated Reporting." E-Jurnal Akuntansi 32, no. 11 (2022): 3237. http://dx.doi.org/10.24843/eja.2022.v32.i11.p04.

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Integrated reporting is a new development in the world of reporting that combines company financial and non-financial information. This study aims to prove the effect of company performance on integrated reporting disclosures with female directors as a moderating variable. The research object is a non-financial company registered with the Value Reporting Foundation for the period 2017 – 2021. The research was conducted through logistic regression tests and moderated regression analysis (MRA) tests. The results of the study show that ROA has a significant positive effect on integrated reporting

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21

Li, Sijin. "Research on Enterprise Green Accounting Information Disclosure under the Background of Low-carbon Economy." Transactions on Economics, Business and Management Research 4 (January 26, 2024): 121–26. http://dx.doi.org/10.62051/2wg7e514.

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In order to explore the low carbon economic background of green accounting information disclosure, understand the industry how to adapt to the sustainable development and environmental trends, the article from the overview of the low carbon economy, analyzes the low carbon economy of home appliance enterprise green accounting information disclosure requirements, after according to the current home appliance enterprise green accounting information disclosure problems put forward the specific solutions, including encouraging home appliance enterprise voluntary disclosure of social responsibility

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22

Kumar, Tapos. "Achieving Sustainable Development through Environment Accounting from the Global Perspective: Evidence from Bangladesh." Asian Journal of Accounting Research 2, no. 1 (2017): 45–61. http://dx.doi.org/10.1108/ajar-2017-02-01-b005.

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The study visualizes the link between environment accounting & triple bottom line, quantitative environmental reporting & standard method, voluntary environmental disclosure & legal requirement, size of company & volume of environmental disclosure, material flow analysis & life cycle assessment to achieve sustainable development in Bangladeshi corporation. Therefore, the purpose of the study is to investigate the role of these factors to achieve sustainable development in Bangladeshi corporation. To investigate the role of these factors, ten factors that significantly contr

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Husna, Asmaul, and Maulana Kamal. "ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI LUAS PENGUNGKAPAN SUKARELA MODAL INTELEKTUAL." Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi 7, no. 1 (2022): 144–51. http://dx.doi.org/10.24815/jimeka.v7i1.19887.

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This study aims to analyze and obtain empirical evidence regarding the effect of audit committee size, concentration of share ownership, research and development, company age, and foreign ownership on voluntary disclosure of intellectual capital in mining companies. The sample in this study is a mining company listed on the Indonesia Stock Exchange in 2017-2019 which was selected using the purposive sampling method. Based on this method, a sample of 13 companies with 39 financial statements was obtained for analysis The analysis used includes classical assumption test, multiple linear analysis

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Ha, Thi, Manh Tran, Thi Duong, et al. "The Impact of Board of Directors on the Disclosure of Sustainable Development of Listed Firms." International Journal of Sustainable Development Research 10, no. 3 (2024): 86–96. http://dx.doi.org/10.11648/j.ijsdr.20241003.13.

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Vietnam is a developing country with many remarkable achievements. However, in recent years, economic and social development in Vietnam still relies heavily on the exploitation of natural resources; labor productivity is still low; production technology and consumption models still use a lot of energy and raw materials and emit a lot of waste. Vietnam&apos;s development process is facing many severe challenges, with potential risks of unsustainable development such as climate change, environmental pollution, depletion of natural resources, etc. Therefore, Vietnamese firms need to be aware

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Liu, An-Chi, Junyi Wang, Yiting Zhan, Chien-Jung Li, and Yang Li. "Meta-Frontier Analysis of Disclosing Sustainable Development Information: Evidence from China’s AI Industry." Energies 14, no. 19 (2021): 6139. http://dx.doi.org/10.3390/en14196139.

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China currently adopts voluntary principles to disclose sustainable development information, and so considerable numbers of listed companies have chosen not to disclose such information. Since disclosure and non-disclosure groups face different production opportunities, this research uses the meta-frontier framework to completely analyze sustainable development practices of China’s artificial intelligence (AI) industry. Empirical results show that the disclosure group outperforms the non-disclosure group in operating scales, efficiencies, and technologies, while the superior efficiency of stat

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Lee, Ahseon, Jong Dae Kim, and Seong Mi Bae. "Determinants of Global Banks’ Climate Information Disclosure with the Moderating Effect of Shareholder Litigation Risk." Sustainability 16, no. 6 (2024): 2344. http://dx.doi.org/10.3390/su16062344.

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This paper explores the influence of a country’s institutional factors and internal corporate governance on banks’ voluntary climate finance disclosures. The analysis focuses on the world’s top 100 banks, examining the institutional and governance factors that shape TCFD disclosure practices. From an institutional perspective, the research reveals a heightened level of climate financial disclosure in banks located in countries where investor protection is strong under the common law system and environmental performance is commendable. On the internal governance front, it is observed that the i

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Akbaş, Halil, and Seda Canikli. "Determinants of Voluntary Greenhouse Gas Emission Disclosure: An Empirical Investigation on Turkish Firms." Sustainability 11, no. 1 (2018): 107. http://dx.doi.org/10.3390/su11010107.

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Firms worldwide have been facing an increasing pressure to disclose their Greenhouse Gas (GHG) emissions since GHG emissions are seen as the main source of global warming which is one of the most challenging problems that the world is faced with. For this reason, voluntary GHG disclosure represents a growing area of research interest. However, the existing research generally focuses on developed countries. In this sense, the present paper aims to contribute to the existing GHG disclosure literature by analyzing the determinants of voluntary disclosure of firms operating in a developing country

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Kemala Octisari, Sully, Bambang Agus Pramuka, and Puji Lestari. "TRENDS IN CARBON DISCLOSURE RESEARCH: A BIBLIOMETRIC ANALYSIS." Jurnal RAK (Riset Akuntansi Keuangan) 8, no. 1 (2023): 29–42. http://dx.doi.org/10.31002/rak.v8i1.633.

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Carbon disclosure is a company's voluntary disclosure related to the environment and greenhouse gas emissions. With increasing global warming and global public concern about the low-carbon economy, disclosing company information related to carbon emissions is one of the main focuses for investors. This article aims to look at research development trends in the field of carbon disclosure over the last 10 years using bibliometric analysis. The data in this study were sourced from the Scopus database and analyzed with the help of the Bibliomagika 1.8 application and the Biblioshiny of Bibliometri

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Kim, Shin, Shin, and Park. "Organizational Slack, Corporate Social Responsibility, Sustainability, and Integrated Reporting: Evidence from Korea." Sustainability 11, no. 16 (2019): 4445. http://dx.doi.org/10.3390/su11164445.

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This paper examines whether organizational slack is associated with firms’ voluntary disclosure of corporate social responsibility (CSR), sustainability, and integrated reporting. This is an empirical research study using archival data based on a sample of public firms listed on the Korea Exchange from 2005 to 2016. We manually collected CSR reports, sustainability reports, and integrated reports (IRs) that were published during our sample period. We found that human resource slack was highly related to the publication of corporate social responsibility, sustainability, and integrated reports.

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Cai, Yating. "Comparison of R&D information disclosure of Chinese and foreign listed pharmaceutical enterprises – Take Hengrui Pharmaceutical and Pfizer Pharmaceutical as examples." SHS Web of Conferences 170 (2023): 02021. http://dx.doi.org/10.1051/shsconf/202317002021.

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Recently, the demand for epidemic prevention equipment and therapeutic drugs at home and abroad has surged. In order to improve their competitiveness, enterprises have invested a lot of money in drug research and development and medical device innovation.This paper focuses on the research and analysis of the background conditions of drug research and development and information disclosure in China in recent years, and combines and expounds two scientific theoretical foundations related to information disclosure and disclosure, namely information disclosure, asymmetry theory and information tra

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Wijantini, Wijantini. "Voluntary Disclosure in the Annual Reports of Financially Distressed Companies in Indonesia." Gadjah Mada International Journal of Business 8, no. 3 (2006): 343. http://dx.doi.org/10.22146/gamaijb.5615.

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This paper examines voluntary disclosure in the annual reports of financially distressed companies in Indonesia. The disclosure score range is between 3 percent and 49 percent with the mean and median score of 25 percent and 26 percent, respectively, at the onset of distress. The score is measured as the ratio of the total items disclosed to the maximum possible items score applicable to the firm. The most disclosed items are in the category of financial highlights and general corporate information whereas the three least disclosed items concern projections, liquidity, and research and develop

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Sofiani, Mira, Diani Putri Ramadhanty, and Siti Jubaedah. "Cyber Risk Management Disclosure:." IJEBD (International Journal of Entrepreneurship and Business Development) 7, no. 5 (2024): 929–37. https://doi.org/10.29138/ijebd.v7i5.2844.

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Purpose: This research aims to determine the impact of firm size, profitability, and intangible assets on cyber risk management disclosure. Design/methodology/approach: This research is a causality study with quantitative methods and uses secondary data derived from annual reports of telecommunications and financial services sector companies listed on the Indonesia Stock Exchange in 2018-2022. The sampling technique used purposive sampling and obtained 150 annual reports which were analyzed using multiple linear regression. Findings: The results showed that company size and profitability have

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Ruminto, Azhar Wahid, Tiarani Tiarani, and Siti Jubaedah. "Business Ethics Disclosure." IJEBD (International Journal of Entrepreneurship and Business Development) 7, no. 5 (2024): 909–19. https://doi.org/10.29138/ijebd.v7i5.2813.

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Purpose: This study aims to analyse the effect of board independence, gender diversity, managerial ownership, foreign ownership, and ownership concentration on business ethics disclosure. Design/methodology/approach: This research is a causality study with quantitative methods and uses secondary data sourced from annual reports and sustainability reports of manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2022. The sampling technique using purposive sampling obtained a sample of 75 sustainability reports which were analyzed using multiple linear regression.Findings:

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Gonzalez-Gonzalez, Jose Maria, and Constancio Zamora Ramírez. "Voluntary carbon disclosure by Spanish companies: an empirical analysis." International Journal of Climate Change Strategies and Management 8, no. 1 (2016): 57–79. http://dx.doi.org/10.1108/ijccsm-09-2014-0114.

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Purpose – This paper aims to identify and analyze the factors contributing to the decision of organizations to disclose carbon information, as well as its transparency level. Design/methodology/approach – The Tobit regression is used to analyze the results of the Spanish companies that were invited in 2012 to respond to the Carbon Disclosure Project (CDP) questionnaire. The results of this study are interpreted according to the legitimacy and stakeholder theories. Findings – The results show that the probability of carbon disclosure and its transparency level are explained by the influence of

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Lardo, Alessandra, John Dumay, Raffaele Trequattrini, and Giuseppe Russo. "Social media networks as drivers for intellectual capital disclosure." Journal of Intellectual Capital 18, no. 1 (2017): 63–80. http://dx.doi.org/10.1108/jic-09-2016-0093.

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Purpose The purpose of this paper is to investigate the relationship between popularity in a social media network and a company’s revenue, expenditure and market value. Additionally, social media networks are analysed as tools for both voluntary and involuntary intellectual capital (IC) disclosure. Design/methodology/approach These aims are analysed in the context of the football industry. An empirical analysis evaluates the correlations between team and player social media metrics from Facebook, Twitter, Google Plus, Instagram and their football club’s market value, revenue and player transfe

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Sicoli, Graziella, Giovanni Bronzetti, Marcantonio Ruisi, and Maurizio Rija. "Sustainable development goals in the sustainability report." Corporate Ownership and Control 21, no. 3 (2024): 47–58. http://dx.doi.org/10.22495/cocv21i3art4.

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Sustainability is something voluntary that the company implements, with the aim of creating value, regardless of achieving regulatory compliance. The 2030 Agenda identifies the guidelines for solving the problem of unsustainable development and, with the 17 Sustainable Development Goals (SDGs), encourages companies towards sustainability. To evaluate companies’ commitment to sustainability it is necessary to report on the SDGs. Even if the SDGs cannot be obtained without the companies’ contribution, only recently, research literature has begun to consider their fundamental role in their achiev

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Ismail, Allezawati binti, Aida Maria binti Ismail, and Rizwana binti Md Yusof. "Investigation on the Sustainable Development Goals (SDGs) Disclosure Effect on Firms Performance." International Journal of Research and Innovation in Social Science VIII, no. XII (2025): 1514–23. https://doi.org/10.47772/ijriss.2024.8120129.

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The Sustainable Development Goals (SDGs) consist of 17 objectives designed to tackle global issues, and many firms align with this United Nations initiative by publicly reporting their SDG-related efforts. However, since SDG disclosure is voluntary, previous studies have highlighted that some firms exhibit limited involvement, particularly when the perceived benefits or impacts of such disclosures are minimal. This research explores the relationship between SDGs disclosure and corporate performance, using Return on Equity (ROE) as the performance measure. The data on SDG disclosures and ROE we

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Ortega-Rodríguez, Cristina, Ana Licerán-Gutiérrez, and Antonio Luis Moreno-Albarracín. "Transparency as a Key Element in Accountability in Non-Profit Organizations: A Systematic Literature Review." Sustainability 12, no. 14 (2020): 5834. http://dx.doi.org/10.3390/su12145834.

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The purpose of this article is to present a framework to understand transparency in the third sector and then to explore the main research streams regarding the disclosure of information and accountability by conducting a systematic literature review on the antecedents and dimensions of the transparency of information disclosed by non-profit organizations (NPOs). The essential questions of this work are addressed from an international perspective. In particular, we explore three research questions: (1) why should NPOs disclose transparent information to stakeholders? (2) Why do not all NPOs di

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Macuda, Małgorzata, and Paweł Zieniuk. "Voluntary assurance on sustainability reporting in European companies prior to CSRD implementation." Zeszyty Teoretyczne Rachunkowości 48, no. 4 (2024): 53–73. https://doi.org/10.5604/01.3001.0054.8689.

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Purpose: The paper presents the practices of voluntary assurance on sustainability information disclosure in European companies before the implementation of the Corporate Sustainability Reporting Directive (CSRD). It attempts to determine the factors that influence decisions related to verifying independent reports. Methodology/approach: The research sample comprises 576 European companies whose sustainability reports, prepared according to the GRI guidelines, were available from the GRI Sustainability Disclosure Database. Logit regression was used to determine factors that influence companies

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Syakirli, Ihsan, Charoline Cheisviyanny, and Halmawati Halmawati. "Pengaruh Karakteristik Perusahaan Terhadap Pengungkapan Sustainability Reporting." JURNAL EKSPLORASI AKUNTANSI 1, no. 1 (2019): 277–89. http://dx.doi.org/10.24036/jea.v1i1.74.

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This research aims to give empirical evidences about company’s characteristics effects on sustainability reporting disclosure. Information in company’s sustainability report disclosure was collected by using GRI indicators. This research is an associative causal. All of company that listed on BEI for 4 years start from 2013 through 2016 used as population in this research while sample was defined bu purposive sampling method and 11 companies as sample. Type of data that we used was secondary data (panel data) from www.idx.com and company’s website. Data collection method used documentation met

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Windarti, Anissa. "Is Accessibility of Internet Financial Reporting Evolving Towards More Compliance of Disclosure?" JeDEM - eJournal of eDemocracy and Open Government 12, no. 2 (2020): 242–58. http://dx.doi.org/10.29379/jedem.v12i2.616.

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Financial transparency is a demand of the community in the current era of information disclosure. Internet Financial Reporting (IFR) through e-government is the most effective media in disseminating information to the public. The purpose of this article is to analyze the effect of financial performance on compliance with financial information disclosure through accessibility of Internet Financial Reporting as moderating. The sample is determined by purposive sampling technique with the requirement that having e-government and website that can be accessed until June 2018 and has a Financial Rep

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Ling, Qianhua, and Maryanne M. Mowen. "Competitive Strategy and Voluntary Environmental Disclosure: Evidence from the Chemical Industry." Accounting and the Public Interest 13, no. 1 (2013): 55–84. http://dx.doi.org/10.2308/apin-10344.

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ABSTRACT In this paper, we investigate the relationship between corporate competitive strategy and environmental disclosure in the voluntary channel. Two major competitive strategies, investment in brand image and investment in research and development (R&D), are examined. Using a sample of companies in the chemical industry, we find that both strategies are associated with higher levels of environmental disclosure than chemical companies not emphasizing either of the two strategies. Additionally, companies emphasizing investment in brand image tend to disclose more when their actual envir

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Pham, Hang Thi Thuy, Sung-Chang Jung, and Su-Yol Lee. "Governmental Ownership of Voluntary Sustainability Information Disclosure in an Emerging Economy: Evidence from Vietnam." Sustainability 12, no. 16 (2020): 6686. http://dx.doi.org/10.3390/su12166686.

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Emerging economies have increasingly paid attention to sustainability issues in the business circle. However, few studies have explored what facilitates sustainability information disclosure. This study examines how corporate governance mechanisms, particularly government ownership, affect sustainability disclosure in an emerging economy—Vietnam. By combining related research streams, including stakeholder theory, institutional perspective, and principal–agent theory, we present a hypothesis on the effect of corporate governance on sustainability reporting. The logistic regression analysis and

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Farida, Dessy Noor. "Pengaruh Diversitas Gender Terhadap Pengungkapan Sustainability Development Goals." Jurnal Akuntansi Indonesia 8, no. 2 (2019): 89. http://dx.doi.org/10.30659/jai.8.2.89-107.

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Public awareness of the environment will be increasingly damaged due to industrial activities of large companies, making the community need information about the extent to which the company is responsible for the damage. This ecological crisis is driving concern from various countries in the world by formulating a Sustainability Development Goals that are expected to improve the quality of human life. Representation of women in the leadership of a company can be one of the drivers of companies to be more concerned with voluntary disclosures. This research is a quantitative research that uses m

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D’Angelo, Thomas, Samir El-Gazzar, and Rudolph A. Jacob. "Firm characteristics associated with concurrent disclosure of GAAP-compliant financial statements with earnings announcements." Journal of Financial Regulation and Compliance 26, no. 3 (2018): 365–81. http://dx.doi.org/10.1108/jfrc-06-2017-0048.

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Purpose This paper aims to examine the characteristics of firms that voluntary disclose generally accepted accounting principals (GAAP)-compliant statements of income, statement of cash flows (SCF) and balance sheet (BS) concurrently with quarterly earnings releases. Cardinal motivation of the paper stems from the increasing demand over the past decade by professional analysts and the Securities and Exchange Commission for concurrent disclosure of GAAP-compliant financial statements with earnings’ announcements. Design/methodology/approach Using hand-collected archival data, a random sample wa

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Białek-Jaworska, Anna, Renata Budlewska, and Eliza Hałatek. "R&D tax allowance and voluntary information disclosures." Zeszyty Teoretyczne Rachunkowości 48, no. 2 (2024): 9–36. http://dx.doi.org/10.5604/01.3001.0054.6237.

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Purpose: This paper examines whether the R&D tax allowance in force in Poland since 2016 has increased the voluntary disclosure of information on innovation, R&D, and strategic plans in the management commentary of companies listed on the Warsaw Stock Exchange (WSE). Methodology/approach: First, the Tobit model was used to examine the determinants of recognising development works in a sample of 29,288 observations from 3,406 firms. Second, it uses logit and generalised least squares (GLS) methods to analyse 556 management commentaries from 97 public companies that benefited from the R&

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Zhang, Hongtao, and Chuanchen BI. "Research on the Relationship between Corporate Social Responsibility and Financial Performance of Chemical Companies." Technium Social Sciences Journal 35 (September 9, 2022): 490–99. http://dx.doi.org/10.47577/tssj.v35i1.7329.

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With the continuous development of social economy, the issue of corporate social responsibility has received extensive attention. At present, many companies directly incorporate social responsibility into their development and operations, and more and more companies have also begun to publish social responsibility reports to disclose their social and environmental information. According to a KPMG survey report, more than 75% of about 4,500 companies in 45 countries and regions around the world have released social responsibility reports. However, the regulatory authorities have not made mandat

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Kabara, Ali Shariff, Dewi Fariha Abdullah, Saleh F. A. Khatib, Ayman Hassan Bazhair, and Hamzeh Al Amosh. "Moderating Role of Governance Regulatory Compliance on Board Diversity and Voluntary Disclosure of Non-Financial Firms in a Developing Country." Sustainability 15, no. 5 (2023): 4527. http://dx.doi.org/10.3390/su15054527.

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The main aim of this paper is to investigate the moderation influence of CG regulatory compliance on the relationship between board diversity and voluntary disclosure (VD) of Nigerian listed firms since the literature on disclosure studies has concentrated principally on examining a direct relationship between internal governance mechanisms, neglecting the external regulations. Being an ex post facto design, a sample of 67 firms listed in the Nigerian stock exchange for the period 2012–2017 is used. A system GMM approach (being the best and most contemporary panel approach) is employed. The st

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Karuna, Christo. "Product Market Competition and Strategic Disclosure of Industrial Segment-Level Information." Journal of Management Accounting Research 35, no. 2 (2023): 141–67. http://dx.doi.org/10.2308/jmar-2020-078.

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ABSTRACT This study examines how several determinants of industry product market competition—product substitutability, market size, and entry costs—affect managers’ strategic disclosure of industrial segment-level information. I find evidence of an inverted U-shaped relation between competition and managerial disclosure of segment-level research and development expenditure. Competition is insignificantly (negatively) related to the likelihood of managers disclosing segment-level number of employees at low (high) competition levels. Competition is insignificantly related to disclosure of the se

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Utami, Khalida, Rafrini Amyulianthy, and Tri Astuti. "Pelaporan Yang Terintegrasi Di Rev. 4.0: Siapkah BUMN Di Indonesia?" Jurnal Reviu Akuntansi dan Keuangan 12, no. 2 (2022): 276–93. http://dx.doi.org/10.22219/jrak.v12i2.21444.

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Integrated reporting has been proposed as a solution to the problem of misleading information in company reports, but its implementation has not been fully realized because regulations in each country regarding the implementation of corporate reporting in the form of IR are both mandatory and voluntary. The research proposes to assess Indonesia's readiness to apply IR among State-Owned Enterprises (SOE), and whether IR can be used as mandatory or voluntary disclosure. This study employs a quantitative approach that begins with data analysis on state-owned enterprises that issued annual reports

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