Using newly-available materiality classifications of sustainability topics, we develop a novel dataset by hand …-mapping sustainability investments classified as material for each industry into firm-specific sustainability ratings. This allows us to … present new evidence on the value implications of sustainability investments. Using both calendar-time portfolio stock return …

metrics and information. In this chapter, we examine the effect of sustainability disclosure regulations on firms’ disclosure … receiving assurance to enhance disclosure credibility and increased likelihood of voluntarily adopting reporting guidelines that … analysis suggests that increases in sustainability disclosure driven by the regulation are associated with increases in firm …