This paper studies whether firms shift some pollution from regulated reporting facilities to their non-reporting … facilities after the US Greenhouse Gas Reporting Program (GHGRP). Using remotely sensed satellite data, I find that, after the … disclosure mandate, PM 2.5 concentration dropped by 6% in areas with a large number of reporting facilities, but also increased …

Non-financial reporting reforms have moved ahead around the world as governments work to advance sustainable …, however, non-financial reporting reforms face resistance and have lagged behind. This article offers an overview of the state … of non-financial reporting in the U.S. and explains why the U.S. approach still diverges so visibly from the reform path …

In the aftermath of the globalization first and of the financial crises then, the traditional approaches to reporting …

. We find that a large number of employers misreport as evidenced by their reporting a set of disclosures that in concert … considerations: firms involved in an ESG controversy are more likely to report perfect gender statistics, and firms reporting no gap … in their median pay receive higher social pillar ESG ratings. Our results suggest that gender pay gap reporting mandates …

reporting of listed consumer goods in Nigeria. for the period 2014-2019. We developed a sustainability disclosure index using … the Global Reporting Initiative (GRI) guidelines to score the information content of annual reports relating to … significantly affects the sustainability reporting of consumer goods firms in Nigeria. However, we found no evidence on the nexus …