We examine the effects of mandatory ESG disclosure around the world using a novel dataset. Mandatory ESG disclosure … increases the availability and quality of ESG reporting, especially among firms with low ESG performance. Mandatory ESG … reporting has in turn beneficial effects on firm’s information environment: analysts’ earnings forecasts become more accurate …

from over fifty countries and serving in firms from twenty three countries, we confirm that directors around the world hold …

possible to develop a reliable measure of ESG quality?• Can standardized ESG reporting be done in an informative and cost …

initiatives intended to narrow the gap between legal and social license: the UN Global Compact, the world's largest corporate …