sustainability) disclosure and reporting standards in the United States. It is based on an extensive review of the academic … on the economic effects of standards for disclosure and reporting, not on the economic effects of CSR activities and … reporting standards …

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 … research, we identify more than 380 published articles and working papers on topics related to CSR and CSR reporting. For each …

) and sustainability reporting. To frame our analysis, we consider a widespread mandatory adoption of CSR reporting … standards in the United States. The study focuses on the economic effects of standards for disclosure and reporting, not on the … and the key features and determinants of (voluntary) CSR reporting, we derive and evaluate possible economic consequences …

This study collates potential economic effects of mandated disclosure and reporting standards for corporate social … 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 …

We investigate the impact of reporting regulation on corporate innovation. Exploiting thresholds in Europe's regulation … discourages innovative activities. Our evidence suggests that reporting regulation has significant real effects by imposing … firms in a given industry. Thus, financial reporting regulation has important aggregate and distributional effects on …

We investigate the impact of reporting regulation on corporate innovation. Exploiting thresholds in Europe's regulation … discourages innovative activities. Our evidence suggests that reporting regulation has significant real effects by imposing … firms in a given industry. Thus, financial reporting regulation has important aggregate and distributional effects on …

We investigate the impact of reporting regulation on corporate innovation. Exploiting thresholds in Europe's regulation … discourages innovative activities. Our evidence suggests that reporting regulation has significant real effects by imposing … firms in a given industry. Thus, financial reporting regulation has important aggregate and distributional effects on …