Any index or som attributes which contribute in measurment voluntary disclosur of corporate governance.
You may want to check the following paper out:
Corporate governance and voluntary disclosure
LL Eng, YT Mak - Journal of accounting and public policy, 2003 - Elsevier
I think you need to check the following papers:
1. Khaled Samaha, Khaled Dahawy, Khaled Hussainey & Pamela Stapleton
The extent of corporate governance disclosure and its determinants in a developing market: The case of Egypt. Advances in Accounting, incorporating Advances in International Accounting
2.Disclosure and transparency in corporate governance codes comparative analysis with prior literature findings
if your data is from emerging market, you can check my applied economics paper
https://www.researchgate.net/publication/325880696_The_Role_of_Corporate_Governance_Strength_in_Crisis_and_Non-Crisis_Times
Good luck
Dear Salman
The following papers relate to your question:
Article Market Responses to Firms' Voluntary Climate Change Informat...
Article Does Voluntary Carbon Disclosure Reflect Underlying Carbon P...
Article Carbon accounting: A systematic literature review
Another interesting article is:
https://pdfs.semanticscholar.org/e9d7/88785141198f23167308285a0abae5f35348.pdf
Salman Kaktikar agree with the scholars above. For novelty you have to design your own scoring index based on the research gap of prior studies. Then you need to justify why you have designed your scoring index in that particular way supported by relevant literature or findings. Good luck!
