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 …

Sustainable financial services: reflection and future perspectives

J Tuyon, OP Onyia, A Ahmi… - Journal of Financial …, 2022 - pmc.ncbi.nlm.nih.gov
Sustainability transformations in global financial services aimed at addressing sustainability-
related risks have been long overdue and are critical for the future development of financial …

Carbon risk

M Görgen, A Jacob, M Nerlinger… - Available at SSRN …, 2020 - papers.ssrn.com
We investigate carbon risk in global equity prices. We develop a measure of carbon risk
using industry standard databases and study return differences between brown and green …

[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 …

The morality of markets

M Dewatripont, J Tirole - Journal of Political Economy, 2024 - journals.uchicago.edu
Scholars and civil society have argued that competition erodes supplier morality. This paper
establishes a robust irrelevance result, whereby intense market competition does not crowd …

Do capital markets reward corporate climate change actions? Evidence from the cost of debt

K Ali, M Nadeem, R Pandey… - Business Strategy and …, 2023 - Wiley Online Library
As a result of recurring natural disasters caused by climate change, firms are under
enormous pressure to reconsider their environmental footprints. However, whether or not …

Social finance and banking research as a driver for sustainable development: A bibliometric analysis

S Secinaro, D Calandra, D Petricean, F Chmet - Sustainability, 2020 - mdpi.com
Social finance and banking with an embedded social purpose have been on the rise in
recent decades. Social entrepreneurs have repeatedly stressed the critical need for financial …

Economic analysis of widespread adoption of CSR and sustainability reporting standards

HB Christensen, L Hail, C Leuz - Available at SSRN 3315673, 2018 - papers.ssrn.com
This report provides an economic analysis for a widespread adoption of corporate social
responsibility (or sustainability) disclosure and reporting standards in the United States. It is …

The structuring of social finance: Emerging approaches for supporting environmentally and socially impactful projects

F Rizzi, C Pellegrini, M Battaglia - Journal of Cleaner Production, 2018 - Elsevier
Although a new landscape of social finance institutions (SFIs) is evolving rapidly in Europe,
the academic literature on the structures of legitimation that characterize the development of …

Who's greenwashing via the media and what are the consequences? Evidence from China

J Cao, R Faff, J He, Y Li - Abacus, 2022 - Wiley Online Library
We show that those Chinese listed companies that are riding high on the media corporate
social responsibility (CSR) ranking lists tend to have greater advertising (sales) expenses …