risk for financial reporting. We argue that current disclosure regulation likely requires the disclosure of climate risk on …

In recent years, companies receive pressure to release environmental, social, and governance (ESG) disclosure, since … these are perceived as critical issues by society. Despite this pressure, ESG disclosure practices considerably vary by firm … ESG disclosure practices and each pillar. Results obtained using a cross-country sample of 14,174 firm-year observations …

in firms' voluntary participation in carbon disclosure via the Carbon Disclosure Project (CDP). We argue that national … as the extent to which managers recognize the need for emissions control and disclosure. Based on a sample of 1,762 firms … and consistently related to carbon disclosure propensity, regardless of whether Hofstede or Global Leadership and …