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The impact of carbon disclosure mandates on emissions and financial operating performance
16 references·15 citing·50 second hopsampled
The impact of carbon disclosure mandates on emissions and financial operating performance (2021)The impact of carbon disclosure mandates …Real Effects of a Widespread CSR Reporting Mandate: Evidence from the European Union's CSR Directive (2020)Real Effects of a Widespread …Market Reaction to Mandatory Nonfinancial Disclosure (2018)Market Reaction to Mandatory …The real effects of mandated information on social responsibility in financial reports: Evidence from mine-safety records (2017)The real effects of mandated …The effect of mandatory CSR disclosure on firm profitability and social externalities: Evidence from China (2017)The effect of mandatory CSR d…Frequent Financial Reporting and Managerial Myopia (2017)Frequent Financial Reporting …Firing Costs and Capital Structure Decisions (2016)Firing Costs and Capital Stru…Corporate investment and changes in GAAP (2016)Corporate investment and chan…Does Investment Efficiency Improve after the Disclosure of Material Weaknesses in Internal Control over Financial Reporting? (2013)Does Investment Efficiency Im…The Practice of Management (2012)The Practice of ManagementHow does financial reporting quality relate to investment efficiency? (2009)How does financial reporting …Time-Driven Activity-Based Costing: A Simpler and More Powerful Path to Higher Profits (2007)Time-Driven Activity-Based Co…The Economics of Climate Change (2007)The Economics of Climate Chan…Full Disclosure (2007)Full DisclosureAccounting Quality and Firm-Level Capital Investment (2006)Accounting Quality and Firm-L…Enjoying the Quiet Life? Corporate Governance and Managerial Preferences (2003)Enjoying the Quiet Life? Corp…The Effect of Green Investment on Corporate Behavior (2001)The Effect of Green Investmen…Stakeholders’ perspectives on critical success factors for environmental social and governance (ESG) implementation (2024)Stakeholders’ perspectives on…Green innovation and firms’ financial and environmental performance: The roles of pollution prevention versus control (2024)Green innovation and firms’ f…Exploring the carbon emission reduction effects of corporate climate risk disclosure: Empirical evidence based on Chinese A-share listed enterprises (2024)Exploring the carbon emission…Sustainability Reporting: A Financial Reporting Perspective (2023)Sustainability Reporting: A F…Institutional investors, climate disclosure, and carbon emissions (2023)Institutional investors, clim…Greenhouse Gas Disclosure and Emissions Benchmarking (2023)Greenhouse Gas Disclosure and…Executive Compensation Tied to ESG Performance: International Evidence (2023)Executive Compensation Tied t…Does green finance really inhibit extreme hypocritical ESG risk? A greenwashing perspective exploration (2023)Does green finance really inh…Board Sustainability Committees, Climate Change Initiatives, Carbon Performance, and Market Value (2023)Board Sustainability Committe…The real effects of ESG reporting and GRI standards on carbon mitigation: International evidence (2022)The real effects of ESG repor…The Effects of Mandatory ESG Disclosure on Price Discovery Efficiency Around the World (2022)The Effects of Mandatory ESG …Green new hiring (2022)Green new hiringCorporate Sustainability Reporting in Europe: A Scoping Review (2022)Corporate Sustainability Repo…Consequences of CSR reporting regulations worldwide: a review and research agenda (2022)Consequences of CSR reporting…Climate-risk materiality and firm risk (2022)Climate-risk materiality and …The Problem of Social Cost (1960)Crime and Punishment: An Economic Approach (1968)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)The Consequences of Mandatory Corporate Sustainability Reporting (2011)Integrated reporting: On the need for broadening out and opening up (2014)The Consequences of Mandatory Corporate Sustainability Reporting (2019)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Corporate financing and investment decisions when firms have information that investors do not have (1984)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Do state and foreign ownership affect investment efficiency? Evidence from privatizations (2014)Accounting conservatism and firm investment efficiency (2015)The economic consequences associated with integrated report quality: Capital market and real effects (2017)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Legal Determinants of External Finance (1997)Does Earnings Management Affect Firms’ Investment Decisions? (2008)Earnings quality: Evidence from the field (2013)Mandatory CSR and sustainability reporting: economic analysis and literature review (2021)Risk, Return, and Equilibrium: Empirical Tests (1973)Doing Well While Doing Good? The Investment Performance of Socially Responsible Mutual Funds (1993)DOES IT PAY TO BE GREEN? AN EMPIRICAL EXAMINATION OF THE RELATIONSHIP BETWEEN EMISSION REDUCTION AND FIRM PERFORMANCE (1996)Why Do Investors Hold Socially Responsible Mutual Funds? (2017)The effect of pro-environmental preferences on bond prices: Evidence from green bonds (2018)Sustainable investing with ESG rating uncertainty (2021)Tobin's q, Corporate Diversification, and Firm Performance (1994)Diversification's effect on firm value (1995)A Survey of Corporate Governance (1997)CEO Overconfidence and Corporate Investment (2005)What Matters in Corporate Governance? (2008)Does the stock market fully value intangibles? Employee satisfaction and equity prices (2011)The Social Responsibility of Business Is to Increase Its Profits (2007)Why would corporations behave in socially responsible ways? an institutional theory of corporate social responsibility (2007)State-owned enterprises in China: A review of 40 years of research and practice (2020)ESG: Research Progress and Future Prospects (2021)Environmental, Social, and Governance (ESG) disclosure: A literature review (2022)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Corporate social responsibility and access to finance (2013)ESG disclosure and Firm performance: A bibliometric and meta analysis (2022)Stock price reactions to ESG news: the role of ESG ratings and disagreement (2022)The Effects of Mandatory ESG Disclosure Around the World (2024)A Mathematical Theory of Saving (1928)A Sociology of Quantification (2008)The greenness of cities: Carbon dioxide emissions and urban development (2009)Social and economic impacts of climate (2016)The Capabilities of Market-Driven Organizations (1994)Corporate Social Responsibility (1999)The Business Case for Corporate Social Responsibility: A Review of Concepts, Research and Practice (2010)A review of tax research (2010)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Textual Analysis in Accounting and Finance: A Survey (2016)
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References

  • 2007The Economics of Climate Change8,347 cited
  • 2003Enjoying the Quiet Life? Corporate Governance and Managerial Preferences3,773 cited
  • 2012The Practice of Management3,745 cited
  • 2009How does financial reporting quality relate to investment efficiency?3,211 cited
  • 2001The Effect of Green Investment on Corporate Behavior1,498 cited
  • 2017The effect of mandatory CSR disclosure on firm profitability and social externalities: Evidence from China1,454 cited
  • 2006Accounting Quality and Firm-Level Capital Investment1,103 cited
  • 2007Full Disclosure751 cited
  • 2013Does Investment Efficiency Improve after the Disclosure of Material Weaknesses in Internal Control over Financial Reporting?660 cited
  • 2018Market Reaction to Mandatory Nonfinancial Disclosure632 cited
  • 2016Firing Costs and Capital Structure Decisions620 cited
  • 2007Time-Driven Activity-Based Costing: A Simpler and More Powerful Path to Higher Profits571 cited
  • 2017The real effects of mandated information on social responsibility in financial reports: Evidence from mine-safety records563 cited
  • 2020Real Effects of a Widespread CSR Reporting Mandate: Evidence from the European Union's CSR Directive426 cited
  • 2017Frequent Financial Reporting and Managerial Myopia

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290 cited
  • 2016Corporate investment and changes in GAAP267 cited
  • Cited by

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    • 2022The real effects of ESG reporting and GRI standards on carbon mitigation: International evidence219 cited
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    • 2023Sustainability Reporting: A Financial Reporting Perspective137 cited
    • 2022Consequences of CSR reporting regulations worldwide: a review and research agenda127 cited
    • 2024Stakeholders’ perspectives on critical success factors for environmental social and governance (ESG) implementation122 cited
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