investors (e.g., speculators, activists). This elucidates key rules, resolves the mandatory vs. enabling tension in corporate …

. Mandatory disclosure obligations and their (public) enforcement can play an important role in green finance strategies. They …

firms’ disclosure strategy in multiple fields of CSR. Based on institutional theory, this study proposes that mandatory CSR … CSR emphasis to reduce costs. Using data from Chinese A-share listed firms in 2008–2018, this study finds that mandatory … strengthens the aforementioned positive and negative relations, whereas market competition weakens the relation between mandatory …