Sustainability Disclosure in Integrated Reporting: Does It Matter to Investors? A Cheap Talk Approach
The purpose of this study is to investigate the value-relevance of corporate sustainability disclosure through integrated reporting. Sustainability disclosure is subject to managers’ discretion. Besides, it is often hardly verifiable. In this respect, integrated reporting could provide the...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
MDPI AG
2018-11-01
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| Series: | Sustainability |
| Subjects: | |
| Online Access: | https://www.mdpi.com/2071-1050/10/12/4393 |