Materiality, stakeholder engagement disclosure, and corporate governance: Critical elements for the quality of sustainability reporting

Materiality, stakeholder engagement disclosure, and corporate governance: Critical elements for the quality of sustainability reporting

AbstractThe aim of this paper is to investigates whether the level of materiality, stakeholder engagement, and corporate governance disclosure enhance the quality of sustainability reporting. The quality measured the by four indexed information dimensions: relative quantity disclosure, density, accu...

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Bibliographic Details
Main Authors: Ayu Aryista Dewi, Erwin Saraswati, Aulia Fuad Rahman, Sari Atmini
Format: Article
Language:English
Published: Taylor & Francis Group 2023-12-01
Series:Cogent Business & Management
Subjects:
Materiality
Stakeholder Engagement
Corporate Governance
Sustainability Reporting Quality
Online Access:https://www.tandfonline.com/doi/10.1080/23311975.2023.2175437

Internet

https://www.tandfonline.com/doi/10.1080/23311975.2023.2175437

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