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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. Li, Zhiyuan & Lin, Wenlian & Zhou, Sili, 2024. "The effect of mandatory CSR disclosure on stock liquidity," China Economic Review, Elsevier, vol. 87(C).
  2. 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.
  3. 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.
  4. 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.
  5. 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).
  6. 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.
  7. 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).
  8. 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.
  9. 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).
  10. 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).
  11. Mahmoudian, Fereshteh & Nazari, Jamal A. & Poursoleyman, Ehsan, 2025. "Real effects of media climate change concerns," Global Finance Journal, Elsevier, vol. 64(C).
  12. 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.
  13. 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.
  14. 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).
  15. 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.
  16. 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).
  17. Sorabh Tomar, 2023. "Greenhouse Gas Disclosure and Emissions Benchmarking," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 61(2), pages 451-492, May.
  18. 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.
  19. 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).
  20. 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).
  21. Nazari, Jamal A. & Poursoleyman, Ehsan, 2025. "Corporate social responsibility signalling under external transparency demands," International Review of Financial Analysis, Elsevier, vol. 101(C).
  22. 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.
  23. Aline Grahn, 2025. "Greenhouse Gas Disclosure: Evidence from Private Firms," Journal of Business Ethics, Springer, vol. 197(1), pages 177-194, February.
  24. 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).
  25. 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.
  26. 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).
  27. 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.
  28. 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.
  29. 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).
  30. 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.
  31. 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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