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来源类型Working Paper
规范类型报告
DOI10.3386/w26169
来源IDWorking Paper 26169
Mandatory CSR and Sustainability Reporting: Economic Analysis and Literature Review
Hans B. Christensen; Luzi Hail; Christian Leuz
发表日期2019-08-19
出版年2019
语种英语
摘要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 literatures in accounting, finance, economics, and management to discuss and evaluate the potential economic consequences of a requirement for sustainability reporting for U.S. firms, including effects in capital markets, on stakeholders other than investors and on firm behavior. We also discuss issues related to the implementation and enforcement of CSR and sustainability reporting standards as well as two approaches to sustainability reporting that differ in their overarching goals and materiality standards. Our analysis yields a number of insights that are relevant for the current debate on mandatory CSR and sustainability reporting. It also points scholars to avenues for future research.
主题International Economics ; International Finance ; Financial Economics ; Corporate Finance ; Other ; Law and Economics ; Industrial Organization ; Firm Behavior ; Accounting, Marketing, and Personnel
URLhttps://www.nber.org/papers/w26169
来源智库National Bureau of Economic Research (United States)
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条目标识符http://119.78.100.153/handle/2XGU8XDN/583843
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Hans B. Christensen,Luzi Hail,Christian Leuz. Mandatory CSR and Sustainability Reporting: Economic Analysis and Literature Review. 2019.
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