National Culture and Non-Financial Disclosure: Theoretical and Empirical Insights Into Corporate Reporting

The thesis presents three separate but interrelated chapters that offer insights into the interplay between national culture and non-financial disclosure. The study is organised as follows: Chapter I: “The Role of National Culture in Shaping Corporate Non-Financial Reporting: A Systematic Literature Review”; Chapter II: “Do Institutional Pressures Influence ESG Disclosure? Evidence Within Letters to Shareholders From the STOXX Europe 600 Index”; Chapter III: “Talking Out Loud on Sustainable Development Goals (SDGs): What Is the Role of Sustainability Performance and National Culture Within CEO-Speak?”. While the thesis is connected by an overarching theme, each chapter serves as an individual essay, focused on enriching existing theories in accounting and enhancing non-financial disclosure practices.