practices of privately held banks. We study a unique change in disclosure regulation under German banking law which introduces … observe provisioning practices before and after disclosure becomes mandatory. Our findings suggest that bank managers use loan …

We study the design features of disclosure regulations that seek to trigger the green transition of the global economy … compelling the standardized disclosure of raw data, or providing quality labels that signal desirable green characteristics of …. Mandatory disclosure obligations and their (public) enforcement can play an important role in green finance strategies. They …