Voluntary Social Disclosure in an Emerging Country: The Case of Brazil

Voluntary Social Disclosure in an Emerging Country: The Case of Brazil

This study aims to assess the disclosure extent and quality, as well as the percentage of audited reports, of the Brazilian companies listed on the IBOVESPA stock exchange index and explore some factors that influence disclosure quality. A content analysis of 71 annual sustainability (or similar) an...

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Bibliographic Details
Main Authors: José Vale, Ana Santos, Maria C. Tavares, Rui Bertuzi
Format: Article
Language:English
Published: MDPI AG 2024-12-01
Series:Administrative Sciences
Subjects:
disclosure auditing
disclosure extent
disclosure quality
emerging country
social responsibility
Online Access:https://www.mdpi.com/2076-3387/14/12/339
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