Haji, Abdifatah Ahmed; Coram, Paul; Troshani, Indrit - 2022
Purpose – This study reviews research that examines economic and behavioural consequences of CSR reporting regulations …. Specifically, we evaluate the impact of CSR reporting regulations on (1) reporting quality, (2) capital-markets and (3) firm … behaviour. Design/methodology/approach – We first describe the stated objectives and enforcement level of CSR reporting …