| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w26169 |
| 来源ID | Working 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 |
| URL | https://www.nber.org/papers/w26169 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/583843 |
| 推荐引用方式 GB/T 7714 | Hans B. Christensen,Luzi Hail,Christian Leuz. Mandatory CSR and Sustainability Reporting: Economic Analysis and Literature Review. 2019. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w26169.pdf（667KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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