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Mandatory CSR and Sustainability Reporting : Economic Analysis and Literature Review
Christensen, Hans Bonde; Hail, Luzi; Leuz, Christian - 2021
responsibility (CSR) and sustainability topics. We first outline key features of CSR reporting. Next, we draw on relevant academic … requirement for sustainability reporting for U.S. firms, including effects in capital markets, on stakeholders other than … investors and on firm behavior. We also discuss issues related to the implementation and enforcement of CSR and sustainability …
Persistent link: https://www.econbiz.de/10013323922
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Positive Externalities of Social Capital Along the Supply Chain : Evidence from the Cost of Debt
Guan, Yuyan; Li, Xing; Lobo, Gerald J.; Wu, Haibin - 2023
Prior research indicates that social capital constrains opportunistic behavior and facilitates cooperation in bilateral relationships (Coleman 1988; Guiso 2010). We hypothesize that firms conducting business with high social capital customers are perceived by their banks as having lower supply chain...
Persistent link: https://www.econbiz.de/10014353080
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Economic Analysis of Widespread Adoption of CSR and Sustainability Reporting Standards
Christensen, Hans Bonde - 2019
sustainability) disclosure and reporting standards in the United States. It is based on an extensive review of the academic … policies themselves. Our analysis yields a number of insights that are relevant to the current debate on CSR and sustainability …
Persistent link: https://www.econbiz.de/10012894935
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Economic Analysis of Widespread Adoption of CSR and Sustainability Reporting Standards : Structured Overview of CSR Literature
Christensen, Hans Bonde - 2019
Sustainability Reporting Standards,” Research report (available at SSRN: https://ssrn.com/abstract=3315673), we classify and briefly … summarize extant academic literature on corporate social responsibility (CSR) and sustainability reporting. Based on a …
Persistent link: https://www.econbiz.de/10012895221
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Adoption of CSR and Sustainability Reporting Standards : Economic Analysis and Review
Christensen, Hans Bonde - 2019
) and sustainability reporting. To frame our analysis, we consider a widespread mandatory adoption of CSR reporting … number of insights that are relevant to the current debate on CSR and sustainability reporting and provides scholars with …
Persistent link: https://www.econbiz.de/10012865813
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Trade openness and the demand for skills : evidence from Turkish microdata
Meschi, Elena (contributor); Taymaz, Erol (contributor);  … - 2008
In this paper we report evidence on the relationship between trade openness, technology adoption and relative demand for skilled labour in the Turkish manufacturing sector, using firm-level data over the period 1980-2001. In a dynamic panel data setting using a unique database of 17,462 firms,...
Persistent link: https://www.econbiz.de/10003793284
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Trade, technology and skills : evidence from Turkish microdata
Meschi, Elena; Taymaz, Erol; Vivarelli, Marco - 2009
In this paper we report evidence on the relationship between trade openness, technology adoption and the relative demand for skilled labour in the Turkish manufacturing sector, using firm level data over the period 1980-2001. In a dynamic panel data setting, using a unique database comprising...
Persistent link: https://www.econbiz.de/10003906156
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Globalization and Income Inequality
Meschi, Elena F. - 2007
This paper discusses the distributive consequences of trade flows in developing countries (DCs). On the theoretical side, we argue that the interplays between international openness and technology adoption may constitute an important mechanism leading to a possible increase of income...
Persistent link: https://www.econbiz.de/10012776137
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Trade Openness and the Demand for Skills : Evidence from Turkish Microdata
Meschi, Elena F. - 2012
In this paper we report evidence on the relationship between trade openness, technology adoption and relative demand for skilled labour in the Turkish manufacturing sector, using firm-level data over the period 1980-2001. In a dynamic panel data setting using a unique database of 17,462 firms,...
Persistent link: https://www.econbiz.de/10012754959
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Mandatory Corporate Carbon Disclosures and the Path to Net Zero
Bolton, Patrick; Kacperczyk, Marcin T.; Leuz, Christian; … - 2021
The overwhelming majority of publicly listed companies around the world still does not disclose their carbon emissions, and even fewer privately held companies do so. We argue that mandatory carbon disclosures for public and private companies can make an elementary but essential contribution to...
Persistent link: https://www.econbiz.de/10013323315