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This study aims to examine the impact of mandatory adoption of The Act 2013 in UK on voluntary carbon disclosure. Mandatory adoption of The Act 2013 in UK is a compelling setting to examine this research question because it is an exogenous imposed event and is unlikely to be affected by disclosure choice.

This study uses a difference-in-differences research design to examine the impact of mandatory adoption of The Act 2013 in UK on voluntary carbon disclosure. The treatment sample includes 451 UK firms subject to mandatory adoption of The Act 2013, and the control sample includes firms from 15 EU countries that did not mandate adoption during the sample period.

The authors document an increase in the quantity and quality of voluntary carbon disclosure following adoption of The Act 2013 in the treatment sample relative to the control sample. They also find that firms with better environmental, social and governance (ESG) performance experience a highly significant increase in voluntary carbon disclosure after adoption of The Act 2013. For firms from carbon-intensive vs less-carbon-intensive sectors, the results suggest that firms in carbon-intensive sectors experience a greater increase in the propensity of voluntary disclosure after adoption of The Act.

The authors examine the impact of mandatory adoption of The Act 2013 in UK on voluntary carbon disclosure and the impact of firms’ ESG activity on the relationship between voluntary and mandatory carbon disclosure. To the best of the authors’ knowledge, this insight has never been documented in the literature.

This article investigated whether the executives' compensation and corporate governance attributes are aligned with stakeholders' demands for higher corporate voluntary disclosures. Moreover, the study also examined the moderating role of the auditor's reputation in the direction of association among executive compensation, corporate governance attributes, and voluntary disclosures.

The study used a sample of S&P BSE index constituents' 90 Indian firms for 2017–2019. The voluntary disclosure scores were fetched from the India Disclosure Index Report published by FTI Consulting. This analysis was carried out in two parts by applying four panel-data regression models in the agency and signalling theories framework. First, the study examined the association between executive compensation, board strength, composition, gender diversity, and voluntary disclosures. Second, the article investigated the moderating role of the “Big 4” in the direction of association among executive compensation, corporate governance attributes, and voluntary disclosures.

The willingness of executives to share private information with stakeholders depends on the compensation they receive from their employer. The higher compensation paid to executives leads to a higher “tone from the top,” which is better aligned with stakeholder interests. Further, the research also found that bigger board sizes, a higher proportion of independent and woman directors (indicators of good governance), and an auditor's reputation are associated with increased voluntary disclosure.

The findings showed that the executives' compensation and corporate governance attributes are aligned with stakeholders' demand for higher voluntary information from firms. Moreover, the study also found that the “Big 4” play a moderating role in this direction. The choice of a reputed auditor indicates the firms' long-term positive future perspectives, which strengthens investor confidence in the financial market.

The study suggests that fair executive compensation can address the agency problem.

This research furnishes managers and different stakeholders with significant implications of executives' compensation, corporate governance, and auditor's reputation in the best interests of a firm through reducing potential risks of information asymmetry.

This paper aims to investigate the impact of situational factors and internal psychological states on employees’ decisions to perform voluntary pro-environmental behavior. This study used a model combining the theory of planned behavior, norm activation model and comprehensive action determination model. This stud also explored the moderating role of habit (HAB) on the relationship between intention and actual voluntary pro-environmental behavior.

Data were collected through three waves of time-lagged survey questionnaires from 519 employees of public organizations in Abu Dhabi, United Arab Emirates.

Employees’ perceptions of corporate social responsibility (CSR) had a significant impact on intention to perform voluntary pro-environmental behavior, as did all other variables except perceived behavioral control. HABs related to pro-environmental behavior enhanced the relationship between intention and actual behavior.

The main factors influencing employees’ voluntary pro-environmental behavioral intentions were perceived CSR, personal moral norms, organizational citizenship behaviors toward the environment and attitude. Public organization planners, managers and practitioners can use these findings to improve their organization’s environmental performance, leveraging nonmandated actions.

Employees can achieve a better work–life balance in organizations with flexible CSR policies and which sponsor social activities to improve public well-being and individuals’ life quality. Positive sense-making of corporate social activity helps employees develop social interactions with stakeholders, increasing their involvement in society and decreasing work stress.

This study sheds light on the factors influencing employees’ voluntary pro-environmental behavior. To the best of the authors’ knowledge, this is the first study of its kind to combine these three models to explain the variables affecting intent to perform voluntary pro-environmental behavior in the workplace.

This paper aims to investigate the effect of voluntary non-financial reporting on the evaluation of audit risk from the auditors’ viewpoint in a post-crisis period. Furthermore, this paper analyses whether auditors perceive that voluntary non-financial reporting impacts audit risk differently for old clients as compared with new clients.

This study is conducted on a sample of Italian audit firms through a paper-based questionnaire. Both Big4 and non-Big4 audit firms have been included in the sample.

Results show that integrated reporting is perceived to be the most relevant reporting method and intellectual capital statement the least relevant. Surprisingly, empirical findings over the sample period show that auditors do not perceive statistically significant differences between old and new clients.

Auditors can identify opportunities to adapt their assessment model to include voluntary non-financial report information. Moreover, they can use different assessment models regarding the research variables in the case of new and old clients.

Empirical findings highlight the growing role of voluntary non-financial reporting in the auditors’ perception of their client’s audit risk. All the observed voluntary non-financial reporting forms, except for intellectual capital, are considered as relevant by auditors in the evaluation of their client’s audit risk when compared to an indifference point. In addition, findings reveal that female auditors perceive a reduced gap in the relevance between integrated reports and intellectual capital reports compared to their counterparts.

In the context of a care crisis in Germany, care work done by volunteers is increasingly being semi-formalized by the state and used in professional care work contexts to relieve families and professionals. However, voluntary care has not yet been adequately studied from a care-specific perspective. This study examines in what way voluntary care can be considered decent care from a care-ethical and empirical perspective.

Considering findings of a qualitative interview study, the study examines the special features of voluntary care, addresses its socio-political expansion, and asks about the decency of voluntary care in elder care and social work.

Care work done by volunteers is a special kind of care work, which has advantages but also disadvantages regarding care-ethical requirements of decent care. The study examines under which conditions voluntary care violates these requirements and how this can be countered in socio-political terms.

Voluntary care is an under-researched phenomenon despite its increasing socio-political importance. While its state-led expansion can informalize and deprofessionalize care work at the expense of users, professionals, and volunteers, its analysis can help to illuminate the preconditions for decent care.

This study aims to identify the role of the voluntary simplicity lifestyle on the environmental activism behavioural trait, as well as the relationship of these two constructs on the sustainable fashion purchase intention.

A quantitative approach was taken with data collected through an online survey in Brazil, obtaining a valid sample of 364 respondents. The collected data were analysed through the structural equation modelling technique using SmartPLS-3.3.2.

The main findings of this study indicate that voluntary simplifiers exert a direct and positive influence on environmental activism. Also, consumers who embrace the values of voluntary simplicity and environmental activism are positively inclined to purchase sustainable fashion. In addition to sharing values converging to sustainability, consumers who have this profile can adopt sustainable fashion consumption as the mainstream of their purchasing decisions.

Simplifiers and activists represent a potential target audience to be observed by fashion companies that have focused on sustainability. Also, they can benefit from the findings in order to delineate the type of product to be offered as well as assist in the development of communication strategies.

This study is innovative by bringing constructs that are emerging in the field of consumption behaviour and sustainability. In addition, it contributes, at the same time, to advance research on the behavioural profile of individuals in favour of sustainability, by pointing out to voluntary simplicity and environmental activism as important antecedents of sustainable fashion consumption behaviour.

This study aims to identify which actors play leadership and brokerage roles in voluntary environmental collaborations and how the corporate social responsibility (CSR) of actors is associated with such voluntary networking behaviours in Cambodia.

To achieve these purposes, this study mainly uses social network analysis to capture the properties of networking behaviours in the voluntary collaborative activities underlying three main environmental issues: waste disposal, energy and water pollution. The study focusses on the collaborative efforts undertaken by actors across multiple sectors: governmental organizations, for-profits and civil society organizations.

The results show that the government plays the leading role in voluntary environmental collaborations across environmental issues; however, the actual implementation is expanded to be undertaken by non-state actors. Moreover, CSR has positive associations with networking and brokerage roles; therefore, this study reveals the utility of various voluntary policy instruments.

This study demonstrates the role of governmental initiation and its influence on non-state actors, even for voluntary environmental tools. The CSR initiatives of private actors can also be supported and encouraged by the government, which will promote participation by private actors in voluntary collaborative networks and their leading role as network facilitators.

By understanding the positions and roles of each actor in the environmental collaborative networks, environmental policymakers can better understand the possibilities and the capabilities of each actor both to improve policy design and learning and to respond to policy changes effectively.

Voluntary collaboration and CSR are non-regulated policy tools; however, they can be promoted and introduced into society by governmental organizations, and they affect each other.

The purpose of this paper is to investigate the impact of corporate governance on voluntary disclosure of different types of information in annual reports of Malaysian listed firms.

A linear regression model is used to test the association between the level of voluntary disclosure of five key information categories and corporate governance. The sample consists of 100 firms over three different socio‐economic periods: 1996, 2001 and 2006.

There are significant increases in all the key information categories with better communication most pronounced between 1996 and 2001, and a noticeably lower level of communication growth between 2001 and 2006. The strength of a firm's corporate governance structure clearly influences the voluntary disclosure of information relating to corporate and strategic directions, directors and senior management, financial and capital markets, forward‐looking projections and corporate social responsibility in 2001 and 2006.

The use of a governance index to arrive at an overall corporate governance score has the potential to mask major underlying relationships of individual governance attributes. The use of the self‐constructed disclosure indices may also omit certain information items that are employed in other prior studies. Moreover, the different categories of disclosures are solely constructed on the information disclosed in the annual reports without considering the alternative avenues.

The results will assist regulators and policy‐makers to better understand the impact of corporate governance on the voluntary disclosure of different types of corporate information in Malaysia.

This study generates evidence of the changing scene of management voluntary disclosure practices embedded in the corporate governance framework in a developing country with an emerging capital market.

According to the Chinese Stock Exchange rules, the listed companies’ management earnings forecasts (MEFs) are divided into mandatory and voluntary earnings forecasts. Different information disclosure mechanisms may bring different economic consequences. Compared with the former, when, how frequently and what kind of voluntary earnings forecasts are disclosed almost entirely depends on the discretion of managers and the major shareholders[1]. The purpose of this paper is to examine whether listed companies’ voluntary earnings forecasts have self-benefited motives before the major shareholders’ selling of original non-tradable shares and how the capital market reacts in China.

This paper uses multiple regression analyses to examine the influence of the major shareholders’ non-tradable shares selling motives on MEFs’ type and frequency of A-share listed companies and makes robust tests using the difference in difference model (DID).

In the paper, it is found that before the major shareholders’ selling of original non-tradable shares, managers of listed companies are prone to release positive voluntary MEFs; during the shares reduction year of the major shareholders, the disclosure frequency of MEFs is much higher; these forecasts before the major stockholders’ selling have significant higher excess market returns. The evidence suggests that voluntary positive MEFs are for the major shareholders’ self-interested motive rather than for the open, fair and just disclosure purpose that damages the allocation efficiency of the capital market.

This paper enriches the understanding of voluntary MEFs’ incentives literature and provides scientific evidence to improve the supervision of information disclosure and insider trading in Chinese security market.

The purpose of this paper is to put the issue of ageing on the agenda of the English voluntary sector; to support the development of strategies about resourcing, supporting, governing and making relevant the voluntary sector for the next 20 years.

An independent Commission hosted by New Philanthropy Capital and the International Longevity Centre, funded by the Big Lottery and the Prudential Methodology: issuing a discussion paper, created by the Commissioners and based on futures work and an evidence review; holding national and international seminars and conferences.

Our ageing society has the potential to lead the voluntary sector into a viable future by building bridges between generations and communities, by expanding the resources available to it through rethinking its workforce, both paid and unpaid, by inspiring and delivering a more integrated and committed sense of social obligations and mutuality – if it embraces “The Age of Opportunity”.

This is a policy and practice led review with implications for the UK voluntary sector, its role in society and its resourcing.

The Commission on the Voluntary Sector & Ageing takes as its basic premise that if we can grasp the potential, we can invest the skills and resources available to us to create a thriving, relevant and creative place for the voluntary sector and civil society. The Commission is setting a challenge to charities and social enterprises. The authors want them to rethink their work so that they can help make Britain a great place to grow old and one that encourages reciprocity between generations and over a lifetime.

A more integrated and mutually empowering society that builds on an asset-based model of ageing.

The work of the Commission has never been done before and has been seen as creating an opportunity for rethinking the role, purpose and potential of the voluntary sector.