This paper explains the importance and benefits for Libyan companies of engaging in corporate social responsibility disclosure (CSRD). Libya, as a developing country, was chosen by the researchers as it has undergone many changes over a short period of time in terms of economic, environmental...

Using a quasi-natural experiment that mandates a subset of listed firms to issue corporate social responsibility (CSR) reports, this paper examines the effect of mandatory CSR disclosure on market information asymmetry in China, where we estimate information asymmetry using high frequency trade...

We study the strategic disclosure of demand information and product-market strategies of duopolists. In a setting where both firms receive information with some probability, we show that firms selectively disclose information in equilibrium in order to influence their competitorś product-market...

Beyond their legal obligations, corporations globally are considering human rights issues in their management policies and practices for their responsible business conduct regarding social sustainability. This rationale applies to corporate responsibility, in which corporations are active...

As part of the SEC's revision of Regulation S-K, many investors proposed the mandatory disclosure of sustainability information in the form of environmental, social and governance (ESG) data. However, progress is contingent on collecting evidence regarding which sustainability disclosures are...

This study is conducted to investigate the relationship between corporate social responsibility (CSR) and information asymmetry (IA), as well as the role of corporate governance (CG) as a moderating factor. This paper employs panel data regression analysis. The CSR disclosure scores are...

The relationship between sustainability performance and sustainability disclosure remains ambiguous, both theoretically and empirically. Voluntary disclosure theory would suggest that the relationship should be positive, whereas legitimacy theory points toward a negative relationship. However,...

This paper examines how the market reacts to the disclosure of corporate social responsibility (CSR) of Indonesian listed corporations. Instead of merely looking into the aggregate disclosure of CSR, we also consider the disaggregate measures of disclosure within the CSR context, spanning four...