Abstract Voluntary nonfinancial Environmental, Social, and Governance (ESG) disclosure is
a rapidly growing and increasingly important topic that has attracted great attention from …

In spite of accruing concerted scholarly and managerial interest since the 1950s in corporate
social responsibility (CSR), its implementation is still a growing topic as most of it remains …

This study collates potential economic effects of mandated disclosure and reporting
standards for corporate social responsibility (CSR) and sustainability topics. We first outline …

Consequences of CSR reporting regulations worldwide: a review and research agenda |
Emerald Insight Books and journals Case studies Expert Briefings Open Access Publish with us …

This study provides an economic analysis of the determinants and consequences of
corporate social responsibility (CSR) and sustainability reporting. To frame our analysis, we …

Using a large international sample of 24,293 observations from 3,991 unique firms in 56
countries, we examine the role of financial analysts in the relationship between voluntary …

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 …

Integrated Reporting (IR) is a fairly new form of corporate reporting that is believed to hold
promises for both financial and sustainability reporting. IR goes beyond a mere change in …

Judgment and decision making (JDM) research in accounting focuses on the judgments and
decisions of preparers, users and auditors/assurance providers of financial and non …

While corporate social responsibility (CSR) has played an increasingly important role in
corporate decision‐making, the role of CSR disclosure in a firm's investment activities …