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...

Many companies in Germany must provide information beyond financial figures in their annual reports. For some years now, legislators have increasingly required information on non-financial aspects, such as the shares of women in leadership positions. Using a quantitative text analysis of annual...

Sustainability reporting is now a mainstream activity among large, global corporations. The majority of the largest corporations in the United States now produce sustainability reports, and several European countries either mandate corporations to produce some form of sustainability reports or...

We examine how mandatory disclosure of corporate social responsibility (CSR) impacts firm performance and social externalities. Our analysis exploits China's 2008 mandate requiring firms to disclose CSR activities, using a difference-in-differences design. Although the mandate does not require...

The government in emerging economies often moves firstly in issuing regulations to push the firms follow some social commitments. Natural resource-based firms in Indonesia are the first movers to be required for mandatory CSR disclosure. This study explores how the efficiency of those firms was...

We examine variation in mandatory CSR reporting practices based on a large sample of non-publicly listed savings banks in Germany. They do not have typical shareholders but rather are established by municipal trustees and can serve clients only in their distinct operating area. This setting...

This article discusses the most recent step taken by the European Union to enforce a corporate responsibility to respect human rights: the Directive on non-financial disclosure. Large public-interest entities are obliged to report on how the company discharges itself of its responsibility to...