Corporate social responsibility (CSR) disclosures are becoming more prevalent among firms. We investigate the predisposition of firms to disclose CSR information and find that firms are likely to disclose more in countries with: better investor protection, higher levels of democracy, more...

This study investigates whether shareholders are willing to pay for higher levels of corporate financial, social, and environmental disclosure. We conduct a choice-based conjoint experiment wherein 65 shareholders are asked to make 12 choices, choosing each time between two predetermined...