Voluntary sustainability disclosure: evidence from New Zealand firms

What is it about?

This paper examines voluntary sustainability reporting by investigating the extent of the uptake of integrated reporting (<IR>) and Environment, Social and Governance reporting by New Zealand companies. Majority of companies were engaged in some form of voluntary sustainability reporting disclosures; some with more extensive and relevant disclosures than others. New Zealand companies’ voluntary susutainability reporting still has a long way to go if they are to become globally recognised in reporting that is intended to address the informational needs of stakeholders.

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