Financial reporting–going back to the work of the Croatian Benedikt Kotruljević in 1458 - has been significantly … developed in recent years. Notwithstanding this, financial reporting is no longer perceived as comprehensive. Large public …-interest preparers as well as their suppliers have been facing pressure in their reporting: Only financial reporting together with …

sustainability) disclosure and reporting standards in the United States. It is based on an extensive review of the academic … on the economic effects of standards for disclosure and reporting, not on the economic effects of CSR activities and … reporting standards …

Sustainability Reporting Standards,” Research report (available at SSRN: https://ssrn.com/abstract=3315673), we classify and briefly … summarize extant academic literature on corporate social responsibility (CSR) and sustainability reporting. Based on a … research, we identify more than 380 published articles and working papers on topics related to CSR and CSR reporting. For each …

guidelines to improve financial reporting quality and achieve better allocation of resources in capital markets. …

) and sustainability reporting. To frame our analysis, we consider a widespread mandatory adoption of CSR reporting … standards in the United States. The study focuses on the economic effects of standards for disclosure and reporting, not on the … and the key features and determinants of (voluntary) CSR reporting, we derive and evaluate possible economic consequences …