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Mandatory CSR and Sustainability Reporting: Economic Analysis and Literature Review

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  1. Wolfgang Breuer & Jannis Bischof & Christian Hofmann & Jochen Hundsdoerfer & Hans-Ulrich Küpper & Marko Sarstedt & Philipp Schreck & Tim Weitzel & Peter Witt, 2023. "Recent developments in Business Economics," Journal of Business Economics, Springer, vol. 93(6), pages 989-1013, August.
  2. Katarzyna Anna Bilicka & Elisa Casi & Carol Seregni & Barbara Stage, 2021. "Tax Strategy Disclosure: A Greenwashing Mandate?," CESifo Working Paper Series 9030, CESifo.
  3. Cohen, Shira & Kadach, Igor & Ormazabal, Gaizka & Reichelstein, Stefan, 2022. "Executive compensation tied to ESG performance: International evidence," ZEW Discussion Papers 22-051, ZEW - Leibniz Centre for European Economic Research.
  4. Liu, Lisa Yao & Lu, Shirley, 2021. "Information Exposure and Corporate Citizenship," Working Papers 312, The University of Chicago Booth School of Business, George J. Stigler Center for the Study of the Economy and the State.
  5. Sandra Chrzan & Christiane Pott, 2024. "Limiting environmental reporting flexibility: investor judgment based on the EU taxonomy," Review of Quantitative Finance and Accounting, Springer, vol. 63(4), pages 1511-1548, November.
  6. Tsang, Albert & Frost, Tracie & Cao, Huijuan, 2023. "Environmental, Social, and Governance (ESG) disclosure: A literature review," The British Accounting Review, Elsevier, vol. 55(1).
  7. Acheampong, Albert & Elshandidy, Tamer, 2024. "Do social and environmental disclosures impact information asymmetry?," Economics Letters, Elsevier, vol. 234(C).
  8. Sirimon Treepongkaruna & Hue Hwa Au Yong & Steen Thomsen & Khine Kyaw, 2024. "Greenwashing, carbon emission, and ESG," Business Strategy and the Environment, Wiley Blackwell, vol. 33(8), pages 8526-8539, December.
  9. Antonella Francesca Cicchiello & Ferdinando Marrazza & Salvatore Perdichizzi, 2023. "Non‐financial disclosure regulation and environmental, social, and governance (ESG) performance: The case of EU and US firms," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(3), pages 1121-1128, May.
  10. Shujun Chao & Shanyong Wang & Haidong Li & Shu Yang, 2023. "The power of culture: Does Confucian culture contribute to corporate environmental information disclosure?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(5), pages 2435-2456, September.
  11. Wan, Yang & Hong, Ziyi & Liu, Wenqing & Cui, Jiashuo, 2023. "Executives’ education: A catalyst for enhanced ESG disclosure," Finance Research Letters, Elsevier, vol. 58(PB).
  12. Lokita Rizky Megawati & Arie Pratama, 2024. "Sustainable Development Goals in Corporate Reporting: Analysis of Economic, Social, and Environmental Disclosure (Survey among Public Listed Companies in Indonesia)," International Journal of Energy Economics and Policy, Econjournals, vol. 14(3), pages 625-638, May.
  13. Nicolo, Giuseppe & Zampone, Giovanni & Sannino, Giuseppe & Tiron-Tudor, Adriana, 2023. "Worldwide evidence of corporate governance influence on ESG disclosure in the utilities sector," Utilities Policy, Elsevier, vol. 82(C).
  14. Mariana Dubravská & Martina Marchevská & Petra Vašaničová & Rastislav Kotulič, 2020. "Corporate Social Responsibility and Environmental Management Linkage: An Empirical Analysis of the Slovak Republic," Sustainability, MDPI, vol. 12(13), pages 1-18, July.
  15. Zhang, Qiyu & Ding, Rong & Chen, Ding & Zhang, Xiaoxiang, 2023. "The effects of mandatory ESG disclosure on price discovery efficiency around the world," International Review of Financial Analysis, Elsevier, vol. 89(C).
  16. Estíbaliz Biedma López & Manuel Larrán Jorge & Nieves Gómez Aguilar & María C. Conesa Carril, 2024. "SOEs' commitment to transparency: Voluntary disclosure as a driver of mandatory disclosure," Annals of Public and Cooperative Economics, Wiley Blackwell, vol. 95(3), pages 883-917, September.
  17. von Zedlitz, Gerrit, 2023. "Mind the gap?! The current state of biodiversity reporting," SAFE White Paper Series 95, Leibniz Institute for Financial Research SAFE.
  18. Hasan, Iftekhar & Lee, Haekwon & Qiu, Buhui & Saunders, Anthony, 2023. "Climate-related disclosure commitment of the lenders, credit rationing, and borrower environmental performance," Bank of Finland Research Discussion Papers 7/2023, Bank of Finland.
  19. Zhang, Dongyang, 2023. "Does green finance really inhibit extreme hypocritical ESG risk? A greenwashing perspective exploration," Energy Economics, Elsevier, vol. 121(C).
  20. Boubakri, Narjess & El Ghoul, Sadok & Guedhami, Omrane & Wang, He (Helen), 2021. "Corporate social responsibility in emerging market economies: Determinants, consequences, and future research directions," Emerging Markets Review, Elsevier, vol. 46(C).
  21. Dennis Fixler & Julie L. Hass & Tina Highfill & Kelly M. Wentland & Scott A. Wentland, 2024. "Accounting for Environmental Activity: Measuring Public Environmental Expenditures and the Environmental Goods and Services Sector in the US," NBER Chapters, in: Measuring and Accounting for Environmental Public Goods: A National Accounts Perspective, National Bureau of Economic Research, Inc.
  22. Hami Amiraslani & Karl V. Lins & Henri Servaes & Ane Tamayo, 2023. "Trust, social capital, and the bond market benefits of ESG performance," Review of Accounting Studies, Springer, vol. 28(2), pages 421-462, June.
  23. Karim Mahran & Ahmed A. Elamer, 2024. "Chief Executive Officer (CEO) and corporate environmental sustainability: A systematic literature review and avenues for future research," Business Strategy and the Environment, Wiley Blackwell, vol. 33(3), pages 1977-2003, March.
  24. Laura Trueba‐Castañeda & Francisco M. Somohano‐Rodríguez & Begoña Torre‐Olmo, 2024. "Does digitalisation enable small and medium‐sized enterprises to become more sustainable?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(5), pages 4893-4909, September.
  25. Jiang, Wei & Zhang, Cheng & Si, Chengyu, 2022. "The real effect of mandatory CSR disclosure: Evidence of corporate tax avoidance," Technological Forecasting and Social Change, Elsevier, vol. 179(C).
  26. Jun, Xiao & Ai, Junwei & Zheng, Lingfeng & Lu, Meiting & Wang, Jianye, 2024. "Impact of information technology and industrial development on corporate ESG practices: Evidence from a pilot program in China," Economic Modelling, Elsevier, vol. 139(C).
  27. Driss, Hamdi & Drobetz, Wolfgang & El Ghoul, Sadok & Guedhami, Omrane, 2024. "The Sustainability committee and environmental disclosure: International evidence," Journal of Economic Behavior & Organization, Elsevier, vol. 221(C), pages 602-625.
  28. Cristian Lungu & Valentin Burcă & Ovidiu-Constantin Bunget & Alin-Constantin Dumitrescu, 2023. "The Association between Audit Quality and Corporate Tax Avoidance. A Bibliometric Review of Literature and Early Evidence on the European Union, from the Perspective of Tax-Related Key Audit Matters D," JRFM, MDPI, vol. 16(8), pages 1-14, July.
  29. Dharen Kumar Pandey & Waleed M. Al‐ahdal & Hafiza Aishah Hashim, 2024. "Stock market reaction to mandatory sustainability reporting: Does carbon‐intensity and environmental, social, and governance reputation matter?," Business Strategy and the Environment, Wiley Blackwell, vol. 33(8), pages 9116-9140, December.
  30. Teresa Eugénio & Sónia Gomes & Manuel Castelo Branco & Ana Isabel Morais, 2022. "Non-Financial Reporting and Assurance: A New Opportunity for Auditors? Evidence from Portugal," Sustainability, MDPI, vol. 14(20), pages 1-15, October.
  31. Shan Zhou, 2022. "Reporting and Assurance of Climate‐Related and Other Sustainability Information: A Review of Research and Practice," Australian Accounting Review, CPA Australia, vol. 32(3), pages 315-333, September.
  32. Wang, Qi & Ma, Zhong & Zhao, Jinying & Shu, Guang, 2024. "State shareholding in privately-owned firms and greenwashing: Evidence from China," Finance Research Letters, Elsevier, vol. 62(PA).
  33. Ding, Hui & Jiang, Fuwei & Zhang, Shan & Zhang, Zhining, 2024. "Managerial myopia and corporate social responsibility：Evidence from the textual analysis of Chinese earnings communication conferences," Journal of Behavioral and Experimental Finance, Elsevier, vol. 41(C).
  34. Rezaee, Zabihollah & Homayoun, Saeid & Poursoleyman, Ehsan & Rezaee, Nick J., 2023. "Comparative analysis of environmental, social, and governance disclosures," Global Finance Journal, Elsevier, vol. 55(C).
  35. Coluccia, Benedetta & Barbieri, Roberta & Palmi, Pamela & Natale, Francesco, 2024. "Public ownership and ESG policies: implications for firm productivity in local transportation," Utilities Policy, Elsevier, vol. 89(C).
  36. Bazrafshan, Ebrahim, 2023. "The role of ESG ranking in retail and institutional investors' attention and trading behavior," Finance Research Letters, Elsevier, vol. 58(PC).
  37. Rainer Kasperzak & Marko Kureljusic & Lucas Reisch & Simon Thies, 2023. "Accounting for Carbon Emissions—Current State of Sustainability Reporting Practice under the GHG Protocol," Sustainability, MDPI, vol. 15(2), pages 1-17, January.
  38. Siying Cai & Wenzhong Zhu & Yuting Wang, 2023. "Corpus analysis of evaluative language and framework implementation for pharmaceutical industry CSR reports," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(4), pages 2037-2052, July.
  39. Breuer, Matthias & Le, Anthony & Vetter, Felix, 2023. "Audit mandates, audit firms, and auditors," Working Papers 333, The University of Chicago Booth School of Business, George J. Stigler Center for the Study of the Economy and the State.
  40. Qiuyang Tu & Zhao Duan & Hong Zhou, 2024. "Performance gap and the timing of corporate social responsibility disclosure‐A trust repair perspective," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(5), pages 4878-4892, September.
  41. Febrian Kwarto & Nunuy Nurafiah & Harry Suharman & Muhammad Dahlan, 2024. "The potential bias for sustainability reporting of global upstream oil and gas companies: a systematic literature review of the evidence," Management Review Quarterly, Springer, vol. 74(1), pages 35-64, February.
  42. Vazquez, Antonio B. & Martinez, Sofia, 2022. "Mandatory ESG Reporting and Corporate Performance," Misum Working Paper Series 2022-5, Stockholm School of Economics, Mistra Center for Sustainable Markets (Misum), revised 30 Jan 2023.
  43. Amanda Sanseverino & Jimena González-Ramírez & Kelly Cwik, 2024. "Do ESG progress disclosures influence investment decisions?," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 21(1), pages 107-126, March.
  44. Alexander Dyck & Karl V. Lins & Lukas Roth & Mitch Towner & Hannes F. Wagner, 2023. "Renewable Governance: Good for the Environment?," Journal of Accounting Research, Wiley Blackwell, vol. 61(1), pages 279-327, March.
  45. Wang, Xinyu & Zhao, Jing, 2023. "The green reputation: Corporate culture and environmental reputation risk," Finance Research Letters, Elsevier, vol. 58(PA).
  46. Wesley Friske & Seth A. Hoelscher & Atanas Nik Nikolov, 2023. "The impact of voluntary sustainability reporting on firm value: Insights from signaling theory," Journal of the Academy of Marketing Science, Springer, vol. 51(2), pages 372-392, March.
  47. K Shiljas & Dilip Kumar, 2024. "The interplay of cash flow uncertainty and firm life cycle on sustainability disclosure," Business Strategy and the Environment, Wiley Blackwell, vol. 33(8), pages 8471-8492, December.
  48. Isabela Caroline de Sousa & Tiago F. A. C. Sigahi & Izabela Simon Rampasso & Jefferson de Souza Pinto & Lucas Gabriel Zanon & Walter Leal Filho & Rosley Anholon, 2024. "Analysis of the quality of sustainability reports published by Brazilian companies: An analytic hierarchy process‐grey clustering approach," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(5), pages 4298-4314, September.
  49. Bok Baik & Omri Even‐Tov & Russell Han & David Park, 2024. "The Real Effects of Supply Chain Transparency Regulation: Evidence from Section 1502 of the Dodd–Frank Act," Journal of Accounting Research, Wiley Blackwell, vol. 62(2), pages 551-587, May.
  50. Ioana Bianca (Campean) Patrinjan, 2022. "CSR and Environment: a Bibliometric Mapping," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 390-399, September.
  51. Daniel Zdolšek & Sabina Taškar Beloglavec, 2023. "Sustainability Reporting Ecosystem: A Once-in-a-Lifetime Overhaul during the COVID-19 Pandemic," Sustainability, MDPI, vol. 15(9), pages 1-22, April.
  52. Simone Cenci & Matteo Burato & Marek Rei & Maurizio Zollo, 2023. "The alignment of companies' sustainability behavior and emissions with global climate targets," Nature Communications, Nature, vol. 14(1), pages 1-14, December.
  53. Valentina Vasile & Mirela Panait & Paolo Piciocchi & Maria Antonella Ferri & Maria Palazzo, 2022. "Performance management and sustainable development: an exploration of non-financial performance of companies with foreign capital in Romania," Italian Journal of Marketing, Springer, vol. 2022(3), pages 371-400, September.
  54. Krivogorsky, Victoria, 2024. "Sustainability reporting with two different voices: The European Union and the International Sustainability Standards Board," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 56(C).
  55. Wu, Yizhong & Liu, Xiaoxing & Tang, Chun, 2024. "Carbon Market and corporate financing behavior-From the perspective of constraints and demand," Economic Analysis and Policy, Elsevier, vol. 81(C), pages 873-889.
  56. Pooja Mishra & Kishore Kumar, 2024. "Uncovering the sustainability reporting: bibliometric analysis and future research directions," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 21(4), pages 520-542, December.
  57. Cristea Nicoleta-Elena & Panescu Ion & Gebremeskel Alula Nerea, 2023. "Gender Equity In Romanian Companies," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 3, pages 197-205, June.
  58. Song, Yunling & Wu, Hao & Ma, Yan, 2023. "Does ESG performance affect audit pricing? Evidence from China," International Review of Financial Analysis, Elsevier, vol. 90(C).
  59. Sirio Aramonte & Frank Packer, 2022. "Information governance in sustainable finance," BIS Papers, Bank for International Settlements, number 132, October –.
  60. Shan Miao & Yandi Tuo & Xi Zhang & Xiang Hou, 2023. "Green Fiscal Policy and ESG Performance: Evidence from the Energy-Saving and Emission-Reduction Policy in China," Energies, MDPI, vol. 16(9), pages 1-19, April.
  61. Varun Garg & Sakshi Agarwal, 2021. "An Empirical Study on the Corporate Social Responsibility Regime in India: Pre-COVID and COVID Times," Review of Market Integration, India Development Foundation, vol. 13(2-3), pages 124-153, December.
  62. Wang, Yujie & Tsang, Albert & Xiang, Yi & Yan, Shuo, 2024. "How can regulators affect corporate social responsibility? Evidence from regulatory disclosures of consumer complaints in the U.S," The British Accounting Review, Elsevier, vol. 56(1).
  63. Jie Huang & Derek D. Wang & Yiying Wang, 2024. "Textual Attributes of Corporate Sustainability Reports and ESG Ratings," Sustainability, MDPI, vol. 16(21), pages 1-20, October.
  64. Shira Cohen & Igor Kadach & Gaizka Ormazabal & Stefan Reichelstein, 2023. "Executive Compensation Tied to ESG Performance: International Evidence," Journal of Accounting Research, Wiley Blackwell, vol. 61(3), pages 805-853, June.
  65. Choi, Changhwan & Chung, Chune Young, 2024. "The effect of shale gas booms on environmental CSR activity," International Review of Financial Analysis, Elsevier, vol. 95(PB).
  66. Darendeli, Alper & Fiechter, Peter & Hitz, Jörg-Markus & Lehmann, Nico, 2022. "The role of corporate social responsibility (CSR) information in supply-chain contracting: Evidence from the expansion of CSR rating coverage," Journal of Accounting and Economics, Elsevier, vol. 74(2).
  67. Antony Aparecido Pavarin & Tiago F. A. C. Sigahi & Gustavo Hermínio Salati Marcondes de Moraes & Walter Leal Filho & Izabela Simon Rampasso & Rosley Anholon, 2022. "Analysis of Corporate Governance, Organisational Resilience and Sustainable Practices Developed by Brazilian Companies during the COVID-19 Pandemic: An Exploratory Study," World, MDPI, vol. 3(4), pages 1-9, November.
  68. Dahlström, Petter & Lööf, Hans & Sahamkhadam, Maziar & Stephan, Andreas & Lu, Emma Rui, 2023. "Science-based emission targets and risk-adjusted portfolio return: An analysis using global SBTi-validated stocks," Working Paper Series in Economics and Institutions of Innovation 492, Royal Institute of Technology, CESIS - Centre of Excellence for Science and Innovation Studies.
  69. Ya-Fang Wang & Yu-Chu Hsieh, 2023. "Credit Rating and Board Evaluation of Family Firms," International Journal of Business and Economic Sciences Applied Research (IJBESAR), Democritus University of Thrace (DUTH), Kavala Campus, Greece, vol. 16(1), pages 7-18, October.
  70. Jung Ho Choi & Joseph Pacelli & Kristina M. Rennekamp & Sorabh Tomar, 2023. "Do Jobseekers Value Diversity Information? Evidence from a Field Experiment and Human Capital Disclosures," Journal of Accounting Research, Wiley Blackwell, vol. 61(3), pages 695-735, June.
  71. Jaime F. Lavin & Alejandro A. Montecinos-Pearce, 2021. "ESG Reporting: Empirical Analysis of the Influence of Board Heterogeneity from an Emerging Market," Sustainability, MDPI, vol. 13(6), pages 1-25, March.
  72. Simon Döring & Wolfgang Drobetz & Sadok El Ghoul & Omrane Guedhami & Henning Schröder, 2023. "Foreign Institutional Investors, Legal Origin, and Corporate Greenhouse Gas Emissions Disclosure," Journal of Business Ethics, Springer, vol. 182(4), pages 903-932, February.
  73. Altendorfer, Andreas, 2024. "Evidence on the incremental information content of concurrent financial and non-financial corporate disclosures," Finance Research Letters, Elsevier, vol. 60(C).
  74. Stephen N. Hamilton & Richard D. Waters, 2022. "Mainstreaming Standardized Sustainability Reporting: Comparing Fortune 50 Corporations’ and U.S. News & World Report’s Top 50 Global Universities’ Sustainability Reports," Sustainability, MDPI, vol. 14(6), pages 1-17, March.
  75. Liu, Xiangqiang & Dai, Jiajie & Dong, Xiaohong & Liu, Jia, 2024. "ESG rating disagreement and analyst forecast quality," International Review of Financial Analysis, Elsevier, vol. 95(PB).
  76. Emirhan Ilhan & Philipp Krueger & Zacharias Sautner & Laura T Starks, 2023. "Climate Risk Disclosure and Institutional Investors," The Review of Financial Studies, Society for Financial Studies, vol. 36(7), pages 2617-2650.
  77. Li, Zhiyuan & Lin, Wenlian & Zhou, Sili, 2024. "The effect of mandatory CSR disclosure on stock liquidity," China Economic Review, Elsevier, vol. 87(C).
  78. Lisa Yao Liu & Shirley Lu, 2023. "The Effect of Firms' Information Exposure on Safeguarding Employee Health: Evidence from COVID‐19," Journal of Accounting Research, Wiley Blackwell, vol. 61(3), pages 891-933, June.
  79. Wafa Ghardallou & Noha Alessa, 2022. "Corporate Social Responsibility and Firm Performance in GCC Countries: A Panel Smooth Transition Regression Model," Sustainability, MDPI, vol. 14(13), pages 1-21, June.
  80. Ries Breijer & René P. Orij, 2022. "The Comparability of Non-Financial Information: An Exploration of the Impact of the Non-Financial Reporting Directive (NFRD, 2014/95/EU)," Accounting in Europe, Taylor & Francis Journals, vol. 19(2), pages 332-361, May.
  81. André Luiz Romano & Luis Miguel D. F. Ferreira, 2023. "How to transform sustainability practices into organizational benefits? The role of different cultural characteristics," Operations Management Research, Springer, vol. 16(1), pages 192-208, March.
  82. Rieger-Fels, Markus & Schlepphorst, Susanne & Dienes, Christian & Akalan, Rodi & Icks, Annette & Wolter, Hans-Jürgen, 2024. "Die unternehmerische Akzeptanz von Klimaschutzregulierung," IfM-Materialien 305, Institut für Mittelstandsforschung (IfM) Bonn.
  83. Yujing Huang, 2022. "The Impact of Government Official Assessment on Ecological Poverty Alleviation: Evidence from Chinese Listed Companies," IJERPH, MDPI, vol. 19(6), pages 1-19, March.
  84. Xue, Shuyu & Chang, Qi & Xu, Jingwen, 2023. "The effect of voluntary and mandatory corporate social responsibility disclosure on firm profitability: Evidence from China," Pacific-Basin Finance Journal, Elsevier, vol. 77(C).
  85. Ahmed Aboud & Ahmed Saleh & Yasser Eliwa, 2024. "Does mandating ESG reporting reduce ESG decoupling? Evidence from the European Union's Directive 2014/95," Business Strategy and the Environment, Wiley Blackwell, vol. 33(2), pages 1305-1320, February.
  86. Cheng Li & Alvaro Cuervo-Cazurra, 2024. "How subsidiary and supplier misbehavior lead to corporate social responsibility performance improvements in multinationals," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 55(4), pages 470-491, June.
  87. Giannetti, Mariassunta & Jasova, Martina & Loumioti, Maria & Mendicino, Caterina, 2023. "“Glossy green” banks: the disconnect between environmental disclosures and lending activities," Working Paper Series 2882, European Central Bank.
  88. El Ghoul, Sadok & Guedhami, Omrane & Jamshed, Rana, 2024. "Global perspectives on corporate social responsibility, political institutions, and the political economy," Global Finance Journal, Elsevier, vol. 60(C).
  89. Jannis Bischof & Andreas Dutzi & Marius Gros, 2022. "Sustainability reporting and risk governance," Journal of Business Economics, Springer, vol. 92(3), pages 349-353, April.
  90. Hayder Jameel Ahmed & Asaad Mohammed Ali Wahhab, 2023. "Integration of IFRS and FN-IB Applications, as Well as Their Influence on the Value of Iraqi Banks," Technium Social Sciences Journal, Technium Science, vol. 44(1), pages 103-123, June.
  91. Wang, Jiazhen & Hu, Xiaolu & Zhong, Angel, 2023. "Stock market reaction to mandatory ESG disclosure," Finance Research Letters, Elsevier, vol. 53(C).
  92. Yin, Zhujia & Deng, Rantian & Xia, Jiejin & Zhao, Lili, 2024. "Climate risk and corporate ESG performance: Evidence from China," The North American Journal of Economics and Finance, Elsevier, vol. 74(C).
  93. Tobias Gerwing & Peter Kajüter & Maximilian Wirth, 2022. "The role of sustainable corporate governance in mandatory sustainability reporting quality," Journal of Business Economics, Springer, vol. 92(3), pages 517-555, April.
  94. Ahmed Attia, 2023. "Effect of Sustainable Supply Chain Management and Customer Relationship Management on Organizational Performance in the Context of the Egyptian Textile Industry," Sustainability, MDPI, vol. 15(5), pages 1-16, February.
  95. Jody Grewal & Aditya Mohan & Gerardo Pérez‐Cavazos, 2024. "Payment Practices Transparency and Customer‐Supplier Dynamics," Journal of Accounting Research, Wiley Blackwell, vol. 62(2), pages 635-674, May.
  96. Rong Ma & Rakesh B. Sambharya, 2024. "International diversification and corporate social responsibility disclosure quality: Employee versus environmental dimensions," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(5), pages 4248-4264, September.
  97. Cecília Carmo & Mercedes Miguéis, 2022. "Voluntary Sustainability Disclosures in Non-Listed Companies: An Exploratory Study on Motives and Practices," Sustainability, MDPI, vol. 14(12), pages 1-22, June.
  98. Małgorzata Janicka & Artur Sajnóg, 2022. "The ESG Reporting of EU Public Companies—Does the Company’s Capitalisation Matter?," Sustainability, MDPI, vol. 14(7), pages 1-17, April.
  99. Jeng-Bang Wang & Guan-Hua Wang & Chung-Ya Ou, 2023. "The Key Factors for Sustainability Reporting Adoption in the Semiconductor Industry Using the Hybrid FRST-PSO Technique and Fuzzy DEMATEL Approach," Sustainability, MDPI, vol. 15(3), pages 1-19, January.
  100. Wu Ning & Ummar Faruk Saeed & Angelina Kissiwaa Twum & Abednego Osei, 2024. "Can ESG disclosures promote firms going concern? Evidence from BRICS countries," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(5), pages 3792-3803, September.
  101. Peter Fiechter & Jörg‐Markus Hitz & Nico Lehmann, 2022. "Real Effects of a Widespread CSR Reporting Mandate: Evidence from the European Union's CSR Directive," Journal of Accounting Research, Wiley Blackwell, vol. 60(4), pages 1499-1549, September.
  102. Gregory Distelhorst & Jee‐Eun Shin, 2023. "Assessing the Social Impact of Corporations: Evidence from Management Control Interventions in the Supply Chain to Increase Worker Wages," Journal of Accounting Research, Wiley Blackwell, vol. 61(3), pages 855-890, June.
  103. Diogenis Baboukardos & Anastasia Kopita & Charlotte Ranegaard & Elias Demetriades, 2024. "Carbon reporting regulation: Real effects, external pressures, and internal policies," Business Strategy and the Environment, Wiley Blackwell, vol. 33(5), pages 4871-4886, July.
  104. Ginesti, Gianluca & Campa, Domenico & Spano’, Rosanna & Allini, Alessandra & Maffei, Marco, 2023. "The role of CSR committee characteristics on R&D investments," International Business Review, Elsevier, vol. 32(5).
  105. Jintao Lu & Mengshang Liang & Chong Zhang & Dan Rong & Hailing Guan & Kristina Mazeikaite & Justas Streimikis, 2021. "Assessment of corporate social responsibility by addressing sustainable development goals," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(2), pages 686-703, March.
  106. Deike Schlütter & Lena Schätzlein & Rüdiger Hahn & Carolin Waldner, 2024. "Missing the Impact in Impact Investing Research – A Systematic Review and Critical Reflection of the Literature," Journal of Management Studies, Wiley Blackwell, vol. 61(6), pages 2694-2718, September.
  107. Inova Fitri Siregar & Tubagus Ismail & Muhammad Taqi & Nurhayati Soleha, 2024. "Influence of ESG on Sustainability Reporting: Mediation Rule of Green Innovation and Investor Sentiment," International Journal of Energy Economics and Policy, Econjournals, vol. 14(1), pages 452-463, January.
  108. Nejla Ould Daoud Ellili & Cemil Kuzey & Ali Uyar & Abdullah S. Karaman, 2024. "Moderating role of internal factors in corporate social responsibility reporting persistence and corporate market value," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(4), pages 2878-2899, July.
  109. Liang, Xiao & Chen, Xiaomeng Charlene, 2024. "Mandatory corporate social responsibility disclosure and financial constraints: Evidence from China," International Review of Economics & Finance, Elsevier, vol. 89(PA), pages 954-974.
  110. Sahar E-Vahdati & Wan Nordin Wan-Hussin & Mohd Shazwan Mohd Ariffin, 2023. "The Value Relevance of ESG Practices in Japan and Malaysia: Moderating Roles of CSR Award, and Former CEO as a Board Chair," Sustainability, MDPI, vol. 15(3), pages 1-17, February.
  111. Kaltenhauser, Samuel Jonas, 2023. "Determinants and Capital Market Consequences of Net Zero Targets," Junior Management Science (JUMS), Junior Management Science e. V., vol. 8(2), pages 404-430.
  112. Agnes Aurora Ngelo & Yani Permatasari & Siti Zaleha Abdul Rasid & Iman Harymawan & Wulandari Fitri Ekasari, 2022. "Ex-Auditor CEOs and Corporate Social Responsibility (CSR) Disclosure: Evidence from a Voluntary Period of Sustainability Report in Indonesia," Sustainability, MDPI, vol. 14(18), pages 1-23, September.
  113. Zhou, Yankun & Tang, Taijie & Luo, Le, 2023. "Is corporate environmental investment a strategic risk management tool? Evidence from short selling threats," Pacific-Basin Finance Journal, Elsevier, vol. 82(C).
  114. Breuer, Matthias & Breuer, Patricia, 2022. "Uneven regulation and economic reallocation: Evidence from transparency regulation," LawFin Working Paper Series 43, Goethe University, Center for Advanced Studies on the Foundations of Law and Finance (LawFin).
  115. Shivaram Rajgopal & Prasanna Tantri, 2023. "Does a Government Mandate Crowd Out Voluntary Corporate Social Responsibility? Evidence from India," Journal of Accounting Research, Wiley Blackwell, vol. 61(1), pages 415-447, March.
  116. Maria Misiuda & Maik Lachmann, 2022. "Investors’ Perceptions of Sustainability Reporting—A Review of the Experimental Literature," Sustainability, MDPI, vol. 14(24), pages 1-24, December.
  117. Hao, Jinji, 2024. "Disclosure regulation, cost of capital, and firm values," Journal of Accounting and Economics, Elsevier, vol. 77(1).
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