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 …

[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 …

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 …

Voluntary adoption of integrated reporting, effective legal system and the cost of equity

E Zaro, E Flores, M Fasan, FDR Murcia… - … International Journal of …, 2022 - emerald.com
Purpose Integrated reporting (IR) provides integrated financial and nonfinancial information
about companies based on the integrated thinking principle. This study aims to investigate …

. CLIMATE IMPACT AND CORPORATE COMMUNICATION: THE EUROPEAN AND ITALIAN SITUATION AND THE ISSB PROPOSAL OUTLINED IN EXPOSURE …

MS Avi - Journal of Economics, Finance and Management …, 2022 - iris.unive.it
Abstract On 29 March 2022, the International Sustainability Standard Board (ISSB), an
emanation of the IASB, issued two Exposure Drafts: IFRS S1 General Requirement for …

Relato Integrado ea divulgação corporativa para a sustentabilidade

ES Zaro - Revista Mineira de Contabilidade, 2021 - crcmg.emnuvens.com.br
As empresas têm sofrido muita pressão de grupos de partes interessadas para que
demonstrem responsabilidade corporativa, pelo menos, desde a década de 1970. Com …

[PDF][PDF] The effect of the voluntary adoption of integrated reporting on the cost of equity: Enforcement perspective

E ZARO, E Flores, F MURCIA, M Fasan… - The 20th USP …, 2020 - researchgate.net
Integrated Reporting< IR> is an initiative that encourages companies to analyze their
business models in a holistic way. The process involves active consideration of financial and …

Sustentabilidad y responsabilidad social corporativa como factores de éxito para obtener mejores resultados financieros de operación en diferentes industrias

JC García-Piña Rosete - 2020 - docta.ucm.es
Sustentabilidad y responsabilidad social corporativa como factores de éxito para obtener
mejores resultados financieros de oper Page 1 UNIVERSIDAD COMPLUTENSE DE …

[PDF][PDF] TESIS DOCTORAL Sustentabilidad y responsabilidad social corporativa como factores de éxito para obtener mejores resultados financieros de operación en …

JCGP Rosete - 2019 - docta.ucm.es
Sustentabilidad y responsabilidad social corporativa como factores de éxito para obtener
mejores resultados financieros de oper Page 1 UNIVERSIDAD COMPLUTENSE DE …

[PDF][PDF] An empirical analysis of the effects of integrated reporting on sustainability management: exploring the link between climate change reporting and management …

L Kannenberg - 2019 - opendata.uni-halle.de
Integrated Reporting (IR) is a fairly new form of corporate reporting that intends to
consolidate financial and sustainability reporting. Its transformative qualities concerning …