Advances in Corporate Disclosure Practice—Novel Insights

Dear Colleagues,

Corporate disclosure remains a cornerstone of transparency, accountability and trust in contemporary business environments. Over the past decade, corporate reporting has evolved beyond traditional financial information to encompass broader non-financial dimensions, including environmental, social and governance disclosures, intellectual capital reporting and sustainability communication (Lombardi, Rosa, and Giustina Secundo, 2023). This transformation has been shaped by regulatory reforms, stakeholder pressures and digitalization trends that demand greater timeliness, reliability and comparability of corporate information.

This Special Issue aims to provide a scholarly platform to advance theoretical and empirical understanding of innovative corporate disclosure practices. We invite contributions that explore emerging issues, new reporting frameworks and the implications of novel technologies on disclosure strategies and stakeholder engagement. The issue encourages interdisciplinary approaches that integrate insights from accounting, finance, governance, sustainability and information systems.

In this Special Issue, original research articles and reviews are welcome. Research areas may include (but are not limited to):

• Determinants and consequences of corporate disclosure practices in different institutional contexts environmental, social and governance, sustainability and integrated reporting innovations
• The impact of digital technologies, artificial intelligence and big data analytics on corporate reporting
• Assurance and credibility of non-financial disclosures
• Voluntary vs. mandatory disclosure and regulatory reforms and the firm’s performance
• The influence of corporate governance and board characteristics on disclosure quality/Firm Value Cross-country and cross-sectoral comparative analyses of disclosure practices
• Stakeholder perceptions, legitimacy and reputation management through disclosure
• The role of social media and narrative reporting in enhancing transparency

Reference

Giustina Secundo & Rosa Lombardi & Johannes Dumay & James Guthrie A.M., 2023. “Reflecting on intellectual capital measurement and management in European universities”. Meditari Accountancy Research, Emerald Group Publishing Limited, vol. 31(6), pages 1827-1845, April.

Dr. Muhammad Ahmad
Guest Editor

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