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Mandatory CSR and sustainability reporting: economic analysis and literature review

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  1. 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.
  2. 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.
  3. Katarzyna Anna Bilicka & Elisa Casi & Carol Seregni & Barbara Stage, 2021. "Tax Strategy Disclosure: A Greenwashing Mandate?," CESifo Working Paper Series 9030, CESifo.
  4. 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.
  5. 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.
  6. 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.
  7. 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.
  8. 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.
  9. 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).
  10. 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.
  11. Tsang, Albert & Frost, Tracie & Cao, Huijuan, 2023. "Environmental, Social, and Governance (ESG) disclosure: A literature review," The British Accounting Review, Elsevier, vol. 55(1).
  12. 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.
  13. 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.
  14. 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.
  15. 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.
  16. 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.
  17. 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.
  18. 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.
  19. 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).
  20. 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.
  21. 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.
  22. 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.
  23. 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.
  24. 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).
  25. 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.
  26. Dahlström, Petter & Lööf, Hans & Sahamkhadam, Maziar & Stephan, Andreas, 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.
  27. 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.
  28. 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.
  29. 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).
  30. 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.
  31. 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), International Hellenic University (IHU), Kavala Campus, Greece (formerly Eastern Macedonia and Thrace Institute of Technology - EMaTTech), vol. 16(1), pages 7-18, October.
  32. 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).
  33. 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.
  34. 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.
  35. 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.
  36. 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.
  37. 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.
  38. von Zedlitz, Gerrit, 2023. "Mind the gap?! The current state of biodiversity reporting," SAFE White Paper Series 95, Leibniz Institute for Financial Research SAFE.
  39. 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.
  40. 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.
  41. Zhang, Dongyang, 2023. "Does green finance really inhibit extreme hypocritical ESG risk? A greenwashing perspective exploration," Energy Economics, Elsevier, vol. 121(C).
  42. 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.
  43. 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.
  44. 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.
  45. 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.
  46. 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.
  47. 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.
  48. 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.
  49. 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.
  50. 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.
  51. 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.
  52. 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).
  53. 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.
  54. 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.
  55. 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.
  56. 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.
  57. 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).
  58. 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).
  59. 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.
  60. 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.
  61. Muhammad Atif & Benjamin Liu & Sivathaasan Nadarajah, 2022. "The effect of corporate environmental, social and governance disclosure on cash holdings: Life‐cycle perspective," Business Strategy and the Environment, Wiley Blackwell, vol. 31(5), pages 2193-2212, July.
  62. 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.
  63. 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.
  64. 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).
  65. Mercedes Luque‐Vílchez & José A. Gómez‐Limón & M. Dolores Guerrero‐Baena & Pablo Rodríguez‐Gutiérrez, 2023. "Deconstructing corporate environmental, social, and governance performance: Heterogeneous stakeholder preferences in the food industry," Sustainable Development, John Wiley & Sons, Ltd., vol. 31(3), pages 1845-1860, June.
  66. 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.
  67. Sirio Aramonte & Frank Packer, 2022. "Information governance in sustainable finance," BIS Papers, Bank for International Settlements, number 132.
  68. Lynn Linghuan Wang, 2023. "Transmission Effects of ESG Disclosure Regulations Through Bank Lending Networks," Journal of Accounting Research, Wiley Blackwell, vol. 61(3), pages 935-978, June.
  69. 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.
  70. 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.
  71. 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.
  72. Jannis Bischof & Andreas Dutzi & Marius Gros, 2022. "Sustainability reporting and risk governance," Journal of Business Economics, Springer, vol. 92(3), pages 349-353, April.
  73. Paula Gomes dos Santos & Fábio Albuquerque & Maria Albertina Barreiro Rodrigues & Ana Isabel Morais, 2022. "The Views of Stakeholders on Mandatory or Voluntary Use of a Simplified Standard on Non-Financial Information for SMEs in the European Union," Sustainability, MDPI, vol. 14(5), pages 1-22, February.
  74. 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.
  75. Wang, Jiazhen & Hu, Xiaolu & Zhong, Angel, 2023. "Stock market reaction to mandatory ESG disclosure," Finance Research Letters, Elsevier, vol. 53(C).
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