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The information content of corporate social responsibility disclosure in Europe: an institutional perspective

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  1. Hossain, Amir & Bose, Sudipta & Shamsuddin, Abul, 2025. "Do integrated report readability and tone convey value relevant information? International evidence," Journal of Contemporary Accounting and Economics, Elsevier, vol. 21(3).
  2. Uyar, Ali & Wasiuzzaman, Shaista & Kuzey, Cemil & Karaman, Abdullah S., 2024. "Dividend payout and corporate transparency: Do CSR governance mechanisms matter?," Research in International Business and Finance, Elsevier, vol. 71(C).
  3. Bianca Minuth & Paul Pronobis, 2025. "CSR Performance, Disclosure Tone, and Cost of Capital: Evidence from European Non-Financial Reporting," BEMPS - Bozen Economics & Management Paper Series BEMPS109, Faculty of Economics and Management at the Free University of Bozen.
  4. Hou, Shilin & Shen, Jianfeng & Yu, Chuan & Zhou, Shan, 2025. "Reprint of: Heterogeneity in the integration of ESG measures in executive compensation: Determinants, contracting details and outcomes," The British Accounting Review, Elsevier, vol. 57(1).
  5. Konstantin Ignatov & Markus Rudolf, 2023. "Sentimental Sustainability: Does What Companies Say Tell More Than What Companies Do?," Financial Markets, Institutions & Instruments, John Wiley & Sons, vol. 32(4), pages 221-252, November.
  6. Onur Kemal Tosun & S. Katie Moon, 2025. "Socially responsible investment funds and firm performance improvement," Review of Quantitative Finance and Accounting, Springer, vol. 65(2), pages 539-572, August.
  7. Kentaro Azuma & Akira Higashida, 2024. "Climate change disclosure and evolving institutional investor salience: Roles of the Principles for Responsible Investment," Business Strategy and the Environment, Wiley Blackwell, vol. 33(4), pages 3669-3686, May.
  8. Mumtaheena Anwar & Elisabeth Sinnewe & Annette Quayle, 2025. "Environmental Disclosure Tone and Analyst Forecast Behaviour: A Study of the EU Nonfinancial Reporting Directive," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 65(4), pages 3574-3604, December.
  9. Ali Uyar & Simone Pizzi & Fabio Caputo & Cemil Kuzey & Abdullah S. Karaman, 2022. "Do shareholders reward or punish risky firms due to CSR reporting and assurance?," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 43(5), pages 1596-1620, July.
  10. Francisca Castilla-Polo & Gabriel García-Martínez & M. Dolores Guerrero-Baena & Fernando Polo-Garrido, 2025. "The cooperative ESG disclosure index: an empirical approach," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 27(8), pages 18699-18724, August.
  11. 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).
  12. Annamaria Zampella & Francesco Campanella & Luana Serino & Alessia Spignese, 2025. "Do effective and sustainable corporate governance mechanisms affect the relevance of non‐financial information?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(1), pages 741-756, January.
  13. Xie, Tao & Li, Yanan, 2023. "Political connections, institutional environment and informativeness of stock price," Finance Research Letters, Elsevier, vol. 55(PA).
  14. Ferjančič, Urša & Ichev, Riste & Lončarski, Igor & Montariol, Syrielle & Pelicon, Andraž & Pollak, Senja & Sitar Šuštar, Katarina & Toman, Aleš & Valentinčič, Aljoša & Žnidaršič, Martin, 2024. "Textual analysis of corporate sustainability reporting and corporate ESG scores," International Review of Financial Analysis, Elsevier, vol. 96(PB).
  15. Rodolfo Damiano & Giuseppe Valenza, 2025. "Institutional Logics and Stakeholder Stances on Sustainability Reporting Regulation. Insights From the European Union Public Consultation," Business Strategy and the Environment, Wiley Blackwell, vol. 34(7), pages 8079-8099, November.
  16. 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.
  17. Phoebe Koundouri & Conrad Felix Michel Landis & Konstantinos Dellis & Angelos Plataniotis, 2025. "Integrating Sustainable Development Goals in Environmental, Social, and Governance Criteria and the Sustainability Transformation of the EU Business Sector," Annual Review of Resource Economics, Annual Reviews, vol. 17(1), pages 381-399, October.
  18. Krivogorsky, Victoria & Mintchik, Natalia & Alon, Anna, 2023. "Accounting research in former Soviet bloc countries: Past trends and current and future developments," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 50(C).
  19. 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.
  20. 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.
  21. Guo, Chunying & Yang, Baochen & Fan, Ying, 2022. "Does mandatory CSR disclosure improve stock price informativeness? Evidence from China," Research in International Business and Finance, Elsevier, vol. 62(C).
  22. 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.
  23. Garanina, Tatiana & Kim, Oksana, 2023. "The relationship between CSR disclosure and accounting conservatism: The role of state ownership," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 50(C).
  24. 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.
  25. 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).
  26. 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.
  27. 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.
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