Guo, JiananIslam, MuhammadJain , Ameetavan Staden , Chris2024-01-252024-01-252022-01Guo, J, Islam, M, Jain , A & van Staden , C 2022, 'Civil liberties and social and environmental information transparency : A global investigation of financial institutions', The British Accounting Review, vol. 54, no. 1, 101018. https://doi.org/10.1016/j.bar.2021.1010180890-8389https://hdl.handle.net/2164/22633Acknowledgements We thank seminar participants at Macquarie University (Sydney), the University of Tasmania (Hobart), Auckland University of Technology (Auckland), the University of South Australia (Adelaide), the University of Calgary (Canada), the University of Aberdeen (Scotland), Durham University (England) the University of Regensburg (Germany) and Simon Fraser University (Canada) for their thoughtful comments. We also thank participants at the 13th World Congress of Accounting Educators and Researchers (IAAER) in Sydney in 2018 and participants at the 31st International Congress on Social and Environmental Accounting Research (CSEAR) in St Andrews in 2019 for their helpful comments.18566464engSubstantive connection via eligible employment contractSocial movementscivil libertiesCorporate social and environmental information disclosuretransparencyfinancial institutionsHF5601 AccountingHF5601Journal article10.1016/j.bar.2021.101018541