Uncovering factors influencing voluntary information disclosure in Japanese listed companies
Voluntary disclosure of corporate social responsibility (CSR) and environmental, social, and governance (ESG) information, which is not required by law, is becoming an essential factor in gaining the trust of investors and society. However, the factors that increase companies' cautiousness in their disclosure decisions have not been fully elucidated.
Voluntary disclosure of corporate social responsibility (CSR) and environmental, social, and governance (ESG) information, which is not required by law, is becoming an essential factor in gaining the trust of investors and society. However, the factors that increase companies' cautiousness in their disclosure decisions have not been fully elucidated.
