In this paper, we distil essential insights about the regulation of financial reporting from the academic literature … regulation of financial accounting following the recent financial crisis. We succinctly lay out arguments put forth both for and … against the regulation of corporate disclosure and standard setting. We then examine current developments suggesting that …

requires companies to report on their environmental performance with respect to any 'particular and significant environmental … regulation'. First, from a review of annual reports for two reporting periods prior to and two periods post the operative date of … regulations and that do not issue a stand-alone environmental report. The analysis directly links increases in reporting and the …