We examine variation in mandatory CSR reporting practices based on a large sample of non-publicly listed savings banks …-materiality approach to CSR reporting. We find that demand for CSR information by supervisory board chairperson belonging to a left-wing or …

This study collates potential economic effects of mandated disclosure and reporting standards for corporate social … responsibility (CSR) and sustainability topics. We first outline key features of CSR reporting. Next, we draw on relevant academic … requirement for sustainability reporting for U.S. firms, including effects in capital markets, on stakeholders other than …

We investigate real effects of a widespread corporate social responsibility (CSR) reporting mandate. In 2014, the … CSR reporting and CSR activities. Using various alternative outcome variables (e.g., new CSR initiatives, improvements in …

We investigate real effects of a widespread corporate social responsibility (CSR) reporting mandate. In 2014, the … CSR reporting and CSR activities. Using various alternative outcome variables (e.g., new CSR initiatives, improvements in …

shows that the major publicly listed corporations in Germany implement the reporting requirements very differently …. Reporting about women and leadership positions increased overall between 2009 and 2020 in line with the requirements. However … with fulfilling the legal requirements. Companies’ reporting on women and leadership positions is thus an indicator and …

Sustainability reporting awareness is increasing worldwide. Extant research examining sustainability reporting has … sustainability reporting by firms in African countries. This study examines the trend of voluntary sustainability reporting in Africa … not show any significant improvement in sustainability reporting over the period studied, a positive relationship is …

reporting. We employed a content analysis to measure CSR disclosure level by using the CSR reporting index (CSRRI) with 17 items … CSR reporting in Vietnam's listed companies. …

For decades, reporting requirements for companies – corporate reporting – aimed to provide users of corporate reports … years, the focus on reporting requirements specifically requiring information on a company's financial performance shifted … – and broadened – towards reporting requirements on other, non-financial, aspects of a company's business as well. At the …

We examine the transition to mandatory corporate social responsibility (CSR) reporting by large European listed … companies around Directive 2014/95/EU. The new Directive defines quality reporting principles establishing minimum topic … the Directive. Using a difference-in-difference model where countries already having mandatory reporting rules serve as …