[HTML][HTML] Mandatory CSR and sustainability reporting: Economic analysis and literature review

HB Christensen, L Hail, C Leuz - Review of accounting studies, 2021 - Springer
This study collates potential economic effects of mandated disclosure and reporting
standards for corporate social responsibility (CSR) and sustainability topics. We first outline …

Corporate social responsibility and financial analysts: A review of the literature

AK Hinze, F Sump - Sustainability Accounting, Management and …, 2019 - emerald.com
Purpose The purpose of this paper is to systematise the current state of research on the
association between companies' corporate social responsibility (CSR) engagement and …

Corporate social responsibility and market efficiency: Evidence from ESG and misvaluation measures

Y Bofinger, KJ Heyden, B Rock - Journal of Banking & Finance, 2022 - Elsevier
We study the impact of corporate social responsibility (CSR) on firm misvaluation in the US.
Our results indicate that a firms Environmental, Social and Governance (ESG) profile …

[HTML][HTML] Corporate social irresponsibility: The relationship between ESG misconduct and the cost of equity

L Becchetti, D Cucinelli, F Ielasi, M Rossolini - International Review of …, 2023 - Elsevier
Reputational risk arising from environmental, social, and governance (ESG) conduct is
increasingly relevant. This paper studies the role of media coverage related to corporate …

Corporate social responsibility and media coverage

SF Cahan, C Chen, L Chen, NH Nguyen - Journal of Banking & Finance, 2015 - Elsevier
In this study, we examine whether firms that act more socially responsible receive more
favorable media coverage, and we consider whether firms use CSR to actively manage their …

Corporate social responsibility, investor protection, and cost of equity: A cross-country comparison

W Breuer, T Müller, D Rosenbach… - Journal of Banking & …, 2018 - Elsevier
Based on a large international sample, we examine the effects of CSR on the cost of equity
under different levels of investor protection. In countries where investor protection is strong …

[图书][B] Adoption of CSR and sustainability reporting standards: Economic analysis and review

HB Christensen, L Hail, C Leuz - 2019 - ecgi.global
This study provides an economic analysis of the determinants and consequences of
corporate social responsibility (CSR) and sustainability reporting. To frame our analysis, we …

Be nice to your innovators: Employee treatment and corporate innovation performance

C Chen, Y Chen, PH Hsu, EJ Podolski - Journal of corporate finance, 2016 - Elsevier
This paper investigates the effect that employee treatment schemes have on corporate
innovation performance. We find that firms with better employee treatment schemes produce …

Corporate social responsibility, overconfident CEOs and empire building: Agency and stakeholder theoretic perspectives

FA Gul, C Krishnamurti, S Shams… - Journal of Business …, 2020 - Elsevier
We draw on agency and stakeholder theories to examine the corporate social responsibility
(CSR) engagement–empire building relationship. Our results, using a US sample for the …

Mandatory CSR disclosure, monitoring and investment efficiency: Evidence from China

L Liu, GG Tian - Accounting & Finance, 2021 - Wiley Online Library
This study investigates the effect of mandatory corporate social responsibility (CSR)
disclosure on firms' investment efficiency in China. Using the CSR regulation that mandates …