Consequences of CSR reporting regulations worldwide: a review and research agenda |
Emerald Insight Books and journals Case studies Expert Briefings Open Access Publish with us …

Abstract Thomson Reuters Asset4 (Asset4) is a leading corporate social responsibility (CSR)
database often used by practitioners and researchers. This review offers a precise …

This study discusses the effect of environmental, social, and governance (ESG) disclosure
on corporate financial performance. This study uses a sample of non-financial listed …

This paper investigates the joint and separate effects of Environmental (E), Social (S), and
Governance (G) scores on bank stability. Using a sample of European banks operating in 21 …

Abstract Within the 2030 Agenda, the United Nations have explicitly required that the
Member States introduce within their jurisdictions new forms of regulations about non …

Drawing on the institutional view of legitimacy theory, we examine whether and under which
conditions a policy tool, mandatory corporate social responsibility (CSR) reporting, enforced …

Abstract The Directive 2014/95/EU represents one of the main innovations introduced by the
European Commission to encourage large companies to disclose their contribution to …

While a growing number of firms are being evaluated on environment, social and
governance (ESG) criteria by sustainability rating agencies (SRAs), comparatively little is …

This study examines the impact of gender-diverse boards and the staggered initiation of
gender quotas around the world on environmental, social, and governance (ESG) …

This research aims to contribute to the scientific debate about the lack of interlinkages
between mandatory non‐financial reporting and sustainable business models. For our …