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Real Effects of a Widespread CSR Reporting Mandate: Evidence from the European Union's CSR Directive

Citations

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Cited by:

  1. Haozhe Song & Gunnar Rimmel, 2025. "Debtholders' reaction to sustainability reporting regulations: International evidence," Business Strategy and the Environment, Wiley Blackwell, vol. 34(1), pages 88-115, January.
  2. Max Göttsche & Paul A. Griffin & Florian Habermann & Frank Schiemann & Theresa Spandel, 2025. "A double-edged sword: materiality classifications of sustainability topics," Review of Accounting Studies, Springer, vol. 30(4), pages 3596-3639, December.
  3. Kawika Pierson & Elliot Maltz, 2025. "The Coevolution of CSR Reporting and Operational Activities," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(4), pages 4420-4431, July.
  4. Aobdia, Daniel & Köchling, Gerrit & Limbach, Peter & Yoon, Aaron, 2025. "Emissions restatements after the SEC's request for public input on climate-related disclosures: Evidence from carbon disclosure project filings," CFR Working Papers 25-11, University of Cologne, Centre for Financial Research (CFR).
  5. Hui Huang & Zongyi Zhang & Cheng Xiang, 2025. "Stock Market Liberalization and Corporate Greenwashing: Empirical Evidence From the Shanghai‐ (Shenzhen‐) Hong Kong Connect," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(5), pages 6843-6863, September.
  6. de Villiers, Charl & Dumay, John & Farneti, Federica & Jia, Jing & Li, Zhongtian, 2025. "Reprint of: Does mandating corporate social and environmental disclosure improve social and environmental performance?: Broad-based evidence regarding the effectiveness of directive 2014/95/EU," The British Accounting Review, Elsevier, vol. 57(1).
  7. Wu, Yuhui & Tian, Yanan & Han, Jie & Zhang, Zhilun, 2025. "Information or power? Financial infrastructure and carbon information disclosure," International Review of Financial Analysis, Elsevier, vol. 106(C).
  8. Zhang, Hua & Lai, Jie & Guo, Zheng, 2025. "When greenwashing meets ESG: Exploring the role of third-party ESG ratings in corporate greenwashing behavior," Journal of Business Research, Elsevier, vol. 200(C).
  9. Mahmoudian, Fereshteh & Nazari, Jamal A. & Poursoleyman, Ehsan, 2025. "Real effects of media climate change concerns," Global Finance Journal, Elsevier, vol. 64(C).
  10. Laden Mering, 2024. "Analysis of Green HRM, Green Value Strategic Improving CSR and Green Performance in Central Kalimantan HSL Palm Companies," International Review of Management and Marketing, Econjournals, vol. 14(3), pages 113-122, May.
  11. Patrick Velte, 2024. "Archival research on sustainability‐related executive compensation. A literature review of the status quo and future improvements," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(4), pages 3119-3147, July.
  12. Bolognesi, Enrica & Burchi, Alberto & Goodell, John W. & Paltrinieri, Andrea, 2025. "Stakeholders and regulatory pressure on ESG disclosure," International Review of Financial Analysis, Elsevier, vol. 103(C).
  13. 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).
  14. Madhavan Vishnu Nampoothiri & Oliver Entrop & Thillai Rajan Annamalai, 2024. "Effect of mandatory sustainability performance disclosures on firm value: Evidence from listed European firms," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(6), pages 5220-5235, November.
  15. Nazari, Jamal A. & Poursoleyman, Ehsan, 2025. "Beyond the tipping point: The nonlinear impact of material sustainability on investment efficiency," International Review of Economics & Finance, Elsevier, vol. 101(C).
  16. Liang, Hao & Ng, Lilian & Yoon, Aaron, 2025. "Editorial: What have we learned about green and climate finance?," The British Accounting Review, Elsevier, vol. 57(5).
  17. 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).
  18. Dolores Gallardo‐Vázquez, 2025. "Defining the Path to Sustainability Based on Triple Bottom Line Dimensions," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(4), pages 4743-4768, July.
  19. Li, Jiaqi & Sun, Rui & Zhao, Mingduo, 2025. "How mayors’ promotion incentives shape corporate green innovation disclosure? Evidence from China’s New Environmental Protection Law," International Review of Financial Analysis, Elsevier, vol. 103(C).
  20. Chih‐Wei Peng & She‐Chih Chiu, 2026. "Transfer Impact of Sustainability Development Disclosure Along the Supply Chain," Sustainable Development, John Wiley & Sons, Ltd., vol. 34(S1), pages 862-878, January.
  21. Lorenz Fenk, 2025. "Environmental photograph use in corporate sustainability reporting: A machine‐supported visual content analysis," Business Strategy and the Environment, Wiley Blackwell, vol. 34(1), pages 1097-1112, January.
  22. Aline Grahn, 2025. "Greenhouse Gas Disclosure: Evidence from Private Firms," Journal of Business Ethics, Springer, vol. 197(1), pages 177-194, February.
  23. Dai, Jiyuan & Ormazabal, Gaizka & Penalva, Fernando & Raney, Robert, 2026. "Mandatory investor disclosure, sustainability commitments, and portfolio decarbonization," Journal of Accounting and Economics, Elsevier, vol. 81(1).
  24. Eva Labro & Jochen Pierk, 2025. "Accounting regulation in the European Union," Review of Accounting Studies, Springer, vol. 30(4), pages 3177-3217, December.
  25. Ching‐Yuan Hsiao & Yung‐Ming Shiu, 2026. "TCFD Compliance and Decarbonization Practices: Evidence From Taiwan's Financial Institutions," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 33(2), pages 2737-2758, March.
  26. Georg Reischauer & Thomas Hess & Thorsten Sellhorn & Erik Theissen, 2024. "Transparency in an Age of Digitalization and Responsibility," Schmalenbach Journal of Business Research, Springer, vol. 76(4), pages 483-494, December.
  27. Li, Zhiyuan & Lin, Wenlian & Zhou, Sili, 2024. "The effect of mandatory CSR disclosure on stock liquidity," China Economic Review, Elsevier, vol. 87(C).
  28. Christine Reitmaier & Wolfgang Schultze & Julia Vollmer, 2025. "Corporate responsibility and corporate misbehavior: are CSR reporting firms indeed responsible?," Review of Accounting Studies, Springer, vol. 30(2), pages 1804-1872, June.
  29. 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, John Wiley & Sons, Ltd., vol. 62(2), pages 551-587, May.
  30. 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.
  31. Koetter, Michael & Ludolph, Melina & Schub, Hendrik & Wöbbeking, Fabian, 2025. "The limits of local laws in global supply chains: Extending governance or cutting ties?," IWH Discussion Papers 14/2025, Halle Institute for Economic Research (IWH).
  32. Cho, Seunghyun & Pae, Jinhan & Yoo, Choong-Yuel, 2025. "Post-traumatic growth of CEOs and corporate giving: Evidence from the Korean War," Research in International Business and Finance, Elsevier, vol. 80(C).
  33. Rüdiger Hahn & Thomas Pioch & Daniel Reimsbach & Frank Schiemann, 2025. "What Drives Carbon‐Reducing Investments? A Vignette Experiment on Managers' Decision‐Making From a Multilevel Perspective," Business Strategy and the Environment, Wiley Blackwell, vol. 34(3), pages 3008-3026, March.
  34. Samuel Buertey & Richard Ramsawak & Binh Hoang Nguyen, 2025. "Sustainability Reporting Awards and Market Reaction: The Sustainability Awareness of Investors on the Vietnam Stock Market," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(3), pages 3423-3437, May.
  35. Xiaoxuan Hou & Jiayi Yuan & Joel Z. Leibo & Natasha Jaques, 2024. "InvestESG: A multi-agent reinforcement learning benchmark for studying climate investment as a social dilemma," Papers 2411.09856, arXiv.org, revised Feb 2025.
  36. Han, Sirui & Lu, Haitian & Wu, Hao, 2024. "ESG disclosure, investor awareness, and carbon risk pricing: Evidence from the Chinese market," International Review of Law and Economics, Elsevier, vol. 80(C).
  37. Melanie Marten & Thomas Michael Rowley, "undated". "Carbon Disclosures on Investors The Impact on French Manufacturing and Carbon Imports," Thema Working Papers 2024-13, THEMA (Théorie Economique, Modélisation et Applications), CY Cergy-Paris University, ESSEC and CNRS.
  38. Zhu, Qinghua & Yang, Jinyu & Chen, Yuan, 2026. "Mitigating financial loss from global supply chain ESG regulations: Can ESG performance help?," Journal of Business Research, Elsevier, vol. 202(C).
  39. Eberhartinger Eva & Speitmann Raffael & Sureth-sloane Caren, 2025. "Banks’ tax disclosure, financial secrecy, and tax haven heterogeneity," JRC Working Papers on Taxation & Structural Reforms 2025-05, Joint Research Centre.
  40. Cascino, Stefano & Daske, Holger & Defond, Mark & Florou, Annita & Gassen, Joachim & Hung, Mingyi, 2023. "Reflections on the 20-year anniversary of worldwide IFRS adoption," LSE Research Online Documents on Economics 120205, London School of Economics and Political Science, LSE Library.
  41. 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).
  42. Wang, Ruizhe & Chua, Wai Fong & Simnett, Roger & Zhou, Shan, 2024. "Is greater connectivity of financial and non-financial information in annual reports valued by market participants?," The British Accounting Review, Elsevier, vol. 56(6).
  43. Silvia Solimene & Daniela Coluccia & Stefano Fontana & Alessandro Bernardo, 2025. "Formal Institutions and Voluntary CSR/ESG Disclosure: The Role of Institutional Diversity and Firm Size," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(4), pages 5147-5166, July.
  44. Choudhary, Suman & Mishra, Kirti & Budhwar, Pawan, 2026. "Making your CSR message effective: A language perspective on the impact of CSR on job seekers’ organizational attraction," Journal of Business Research, Elsevier, vol. 205(C).
  45. Jintao Lu & Dan Rong & Gabriel Eweje & Xiaolin Yuan & Malin Song & Cory Searcy, 2025. "Effective environmental strategy or illusory tactics? Corporate greenwashing and innovation willingness," Business Strategy and the Environment, Wiley Blackwell, vol. 34(1), pages 1338-1356, January.
  46. Li, Zhengyi & Wu, Cuidan, 2025. "Corporate social responsibility, market business environment and stock price crash Risk: An analysis from the perspective of stakeholders," International Review of Economics & Finance, Elsevier, vol. 103(C).
  47. Stefanie Reustlen & Martin Stawinoga, 2024. "Do internationally operating companies act in a socially sustainable manner? An empirical comparison of disclosure regarding employee matters and human rights matters," Sustainability Nexus Forum, Springer, vol. 32(1), pages 1-22, December.
  48. Xin, Yingying & Thewissen, James & Tsang, Albert & Yan, Shuo, 2025. "Board gender diversity reforms and corporate social responsibility: International evidence," Journal of Behavioral and Experimental Finance, Elsevier, vol. 45(C).
  49. Sorabh Tomar, 2023. "Greenhouse Gas Disclosure and Emissions Benchmarking," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 61(2), pages 451-492, May.
  50. Serhii Ostapchuk & Lesia Voliak, 2026. "Consequences of the Introduction of Mandatory Sustainability Reporting: A Critical Review of International Practice," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 36-44, March.
  51. Frank Hubers & Thomas Thijssens, 2023. "Protect, respect, remedy, and report? Development of human rights reporting in the context of formal institutional settings," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(6), pages 2783-2798, November.
  52. Chen, Xiaoqi & Li, Weiping & Torsin, Wouter & Tsang, Albert, 2024. "Dividend policy under mandatory ESG reporting," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 93(C).
  53. Ionela Andreicovici & Sara Bormann & Katharina Hombach, 2025. "Trade Secret Protection and the Integration of Information Within Firms," Management Science, INFORMS, vol. 71(2), pages 1213-1237, February.
  54. Carter, Mary Ellen & Lee, Lian Fen & Yu, Enshuai, 2026. "Real effects of proposed scope 3 disclosures," Journal of Accounting and Economics, Elsevier, vol. 81(1).
  55. Kun Tracy Wang & Lin Cui & Nathan Zhenghang Zhu & Aonan Sun, 2025. "Board Gender Diversity Reforms Around the World: The Impact on Corporate Innovation," Organization Science, INFORMS, vol. 36(4), pages 1416-1437, July.
  56. Ni, Mingjie, 2025. "ESG disclosure and corporate human capital upgrading in China," Economic Analysis and Policy, Elsevier, vol. 86(C), pages 49-64.
  57. Hsuan‐Lien Chu & Nai‐Yng Liu & Albert Tsang & Xiao Zeng, 2025. "Environmental Risk, Environmental Action, and Firm Value: Evidence From Climate‐Linked Contracts," Australian Accounting Review, CPA Australia, vol. 35(3), pages 215-240, September.
  58. Xiaojie Wu & Qing Hui, 2025. "Unveiling the wolf in sheep’s clothing: the double-edged sword of voluntary CSR disclosures on internal control quality," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 36(3), pages 419-457, September.
  59. Nazari, Jamal A. & Poursoleyman, Ehsan, 2025. "Corporate social responsibility signalling under external transparency demands," International Review of Financial Analysis, Elsevier, vol. 101(C).
  60. 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.
  61. Qian Han & Chenxuan Shang & Dongdong Li, 2026. "Who benefits from corporate social responsibility in the presence of environmental externalities?," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 28(1), pages 73-95, January.
  62. Chiara Crovini & Francesco Giunta & Christian Nielsen & Lorenzo Simoni, 2026. "Market Valuation of Risk Reporting: The Role of Business Model Disclosure," Abacus, Accounting Foundation, University of Sydney, vol. 62(1), pages 1-49, March.
  63. Cui, Xue & Li, Ruochen & Xue, Shuyu & Zhang, Xiaomei, 2025. "Mandatory versus voluntary: The real effect of ESG disclosures on corporate earnings management," Journal of International Money and Finance, Elsevier, vol. 154(C).
  64. Hao Liu & Yao Deng & Qiliang Liu & Xinping Xia, 2025. "Mandatory ESG disclosure and trade credit: International evidence," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(1), pages 769-787, January.
  65. Lester, Rebecca & Olbert, Marcel, 2025. "Firms’ real and reporting responses to taxation: A review," Journal of Accounting and Economics, Elsevier, vol. 80(2).
  66. Tatsuya Kato & Koki Sawai, 2025. "An Accounting Analysis of Emissions Trading Systems," IMES Discussion Paper Series 25-E-02, Institute for Monetary and Economic Studies, Bank of Japan.
  67. Li, Jingduan & Peng, Xuhui & Zhang, Huan, 2025. "The role of science-based targets on carbon mitigation: Addressing the tension between net zero anxiety and economic growth," The British Accounting Review, Elsevier, vol. 57(2).
  68. Marvin Nipper & Andreas Ostermaier & Jochen Theis, 2025. "Mandatory disclosure of standardized sustainability metrics: The case of the EU Taxonomy Regulation," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(2), pages 2171-2190, March.
  69. Isabel‐María García‐Sánchez & Esther Ortiz‐Martínez & Salvador Marín‐Hernández & Beatriz Aibar‐Guzmán, 2023. "How does the European Green Deal affect the disclosure of environmental information?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(6), pages 2766-2782, November.
  70. Tsang, Albert & Yu, Li, 2023. "Socially responsible local firms and stock market participation: Evidence from the U.S. household survey," Journal of Behavioral and Experimental Finance, Elsevier, vol. 40(C).
  71. Zhang, Chenyu & Qian, Aimin & Lou, Xu & Zhang, Guiling, 2024. "The politics of corporate social responsibility disclosure: Evidence from China," Economic Analysis and Policy, Elsevier, vol. 82(C), pages 1406-1428.
  72. Hao, Jing & Sun, Ran & Gong, Xu & Zhu, Xiaoyu (Ross), 2025. "ESG and stock price crash risk revisited: Evidence from mandatory ESG disclosure policy in China," Pacific-Basin Finance Journal, Elsevier, vol. 91(C).
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