As part of the SEC's revision of Regulation S-K, many investors proposed the mandatory disclosure of sustainability … regarding which sustainability disclosures are financially material. To inform this issue, we examine materiality standards … developed by the Sustainability Accounting Standards Board (SASB). We find firms voluntarily disclosing more SASB …

Using newly-available materiality classifications of sustainability topics, we develop a novel dataset by hand …-mapping sustainability investments classified as material for each industry into firm-specific sustainability ratings. This allows us to … present new evidence on the value implications of sustainability investments. Using both calendar-time portfolio stock return …

Shareholder activism on sustainability issues has become increasingly prevalent over the years, with the number of … increase performance on immaterial issues in companies with agency problems, low awareness of the materiality of sustainability …

, the organisations integrate financial, social and sustainability reporting. In this light, this chapter provides a …

corporate communication. This research explores the GRI's latest Sustainability Reporting Standards as it sheds light on IIRC's …