The European Commission’s draft of the new Corporate Sustainability Reporting Directive (CSRD) is intended to extend European sustainability reporting standards to cover all companies falling under the scope of the directive. Based on a comprehensive evaluation of non-financial statements of...

Most of the existing legal scholarship on corporate social and environmental disclosure focuses on developed markets. Little attention has been paid to emerging markets. The purpose of this Article is to fill the void. Corporate social and environmental disclosure is now growing in many emerging...

Sustainability reporting is becoming more prevalent, driven by a growing recognition that sustainability-related issues can materially affect a company’s performance. In India, with the Companies Act 2013 making CSR mandatory in specified areas, more and more companies are undertaking...

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...

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...

To-date several studies in the United States and Europe prove that investor as one of the key stakeholders are considering social and environmental performance in doing the investment. How about Indonesia? Have sustainability themes been one of the arguments for investors to put their capital in...