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This study addresses the issue of sustainability reporting by corporations, and the framework(s) and guidelines used in … companies, to adopt sustainable practices and to integrate sustainability information into their reporting cycle". And it is the … this study. The study provides, firstly, a brief background on the group responsible for the sustainability reporting …
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This paper explores whether Chinese capital providers can benefit from the integrated reporting (IR) approach. Using a …
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This paper examines whether mandatory corporate social responsibility (CSR) reporting affects corporate environmental …
Persistent link: https://www.econbiz.de/10012964577
CSR disclosure lacks credibility and relevance in emerging markets, mandatory CSR reporting firms experience a decrease in … following increases subsequent to the mandatory CSR reporting and firms with less analyst coverage experience a greater decrease …
Persistent link: https://www.econbiz.de/10013087921
Based on a quasi-natural experiment that mandates a subset of listed firms to issue standalone corporate social responsibility (CSR) reports, we examine whether mandatory CSR disclosure improves analysts' information environment. We focus on two properties of analysts' earnings forecasts:...
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This study examines the impact of cross-border mergers and acquisitions (M&As) on acquirers’ corporate social responsibility (CSR). Based on a sample of Chinese listed firms, we find that firms with cross-border M&A activities experience an improvement in subsequent CSR performance, and this...
Persistent link: https://www.econbiz.de/10013298156
Over the years, many corporations have been trying to determine what they can and should do to contribute to the sustainability of the economic, social and ecological environment within which they operate. Corporate social responsibility has become a key senior management issue worldwide and an...
Persistent link: https://www.econbiz.de/10011156381