We examine the effects of mandatory ESG reporting on firms’ corporate performance. Using variation from Sweden’s size …-based ESG reporting regulation, which requires medium private firms to start reporting ESG information from 2017 onward, we … document that mandatory ESG reporting improves firms’ corporate performance. This finding is consistent with two nonmutually …

We examine variation in mandatory CSR reporting practices based on a large sample of non-publicly listed savings banks …-materiality approach to CSR reporting. We find that demand for CSR information by supervisory board chairperson belonging to a left-wing or …

performance on the quality of sustainability reporting disclosure. The dependent variable used in this study is the quality of … sustainability reporting disclosure which is proxied by the G4 Sustainability Reporting Index (SRI), while the independent variable … effect on the quality of sustainability reporting disclosure while the variable proportion of independent commissioners …

shows that the major publicly listed corporations in Germany implement the reporting requirements very differently …. Reporting about women and leadership positions increased overall between 2009 and 2020 in line with the requirements. However … with fulfilling the legal requirements. Companies’ reporting on women and leadership positions is thus an indicator and …

Integrated reporting promotes changing the internal processes of companies to generate improved performance. One way … Integrated Reporting Council. Our goal is to identify 'effects of learning' in the field of integrated reporting on the … performance and reporting practices of companies. More specifically, we aim to identify how and to what extent integrated thinking …