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The effects of the EU non-financial reporting directive on corporate social responsibility
16 references·10 citing·53 second hopsampled
The effects of the EU non-financial reporting directive on corporate social responsibility (2022)The effects of the EU non-financial repor…Mandatory CSR and sustainability reporting: economic analysis and literature review (2021)Mandatory CSR and sustainabil…Firms and social responsibility: A review of ESG and CSR research in corporate finance (2021)Firms and social responsibili…Corporate social responsibility, firm value, and influential institutional ownership (2018)Corporate social responsibili…Corporate Social Responsibility and Firm Risk: Theory and Empirical Evidence (2018)Corporate Social Responsibili…The effect of mandatory CSR disclosure on firm profitability and social externalities: Evidence from China (2017)The effect of mandatory CSR d…The role of board gender and foreign ownership in the CSR performance of Chinese listed firms (2016)The role of board gender and …On the Foundations of Corporate Social Responsibility (2016)On the Foundations of Corpora…Signaling through corporate accountability reporting (2015)Signaling through corporate a…Do actions speak louder than words? An empirical investigation of corporate environmental reputation (2012)Do actions speak louder than …Scrutiny, Norms, and Selective Disclosure: A Global Study of Greenwashing (2011)Scrutiny, Norms, and Selectiv…Assurance on Sustainability Reports: An International Comparison (2009)Assurance on Sustainability R…Corporate social reporting and stakeholder accountability: The missing link (2007)Corporate social reporting an…The Effect of Green Investment on Corporate Behavior (2001)The Effect of Green Investmen…Essays on disclosure (2001)Essays on disclosureA resource‐based view of the firm (1984)A resource‐based view of the …Institutionalized Organizations: Formal Structure as Myth and Ceremony (1977)Institutionalized Organizatio…Firm-level climate change risk and corporate debt maturity (2025)Firm-level climate change ris…ESG rating disagreement and the cost of equity capital (2025)ESG rating disagreement and t…The Introduction of Mandatory Corporate Sustainability Reporting in the EU and the Question of Enforcement (2024)The Introduction of Mandatory…Sustainability reporting, institutional pressures and universities: evidence from the Spanish setting (2024)Sustainability reporting, ins…RETRACTED ARTICLE: Sustainable Innovation and Economic Resilience: Deciphering ESG Ratings’ Role in Lowering Debt Financing Costs (2024)RETRACTED ARTICLE: Sustainabl…Does FinTech credit affect firms’ cost of capital and capital structure? (2024)Does FinTech credit affect fi…The role of the EU non-financial reporting directive and employee representation in employee-related disclosures (2023)The role of the EU non-financ…The multiverse of non-financial reporting regulation (2023)The multiverse of non-financi…Does mandating ESG reporting reduce ESG decoupling? Evidence from the European Union's Directive 2014/95 (2023)Does mandating ESG reporting …Corporate social irresponsibility: The relationship between ESG misconduct and the cost of equity (2023)Corporate social irresponsibi…The Social Construction of Reality (1967)Organizational Control: Two Functions (1975)Educational Organizations as Loosely Coupled Systems (1976)Managing Legitimacy: Strategic and Institutional Approaches (1995)Toward a Theory of Stakeholder Identification and Salience: Defining the Principle of who and What Really Counts (1997)The iron cage revisited institutional isomorphism and collective rationality in organizational fields (2004)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)Positioning: The Battle for Your Mind (1981)The Concept of Corporate Strategy (1987)Firm Resources and Sustained Competitive Advantage (1991)The Theory of the Growth of the Firm (1995)Dynamic capabilities and strategic management (1997)Firm resources and sustained competitive advantage (2004)The Problem of Social Cost (1960)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)Law and Finance (1998)Partnerships from cannibals with forks: The triple bottom line of 21st‐century business (1998)Greenwash vs. Brownwash: Exaggeration and Undue Modesty in Corporate Sustainability Disclosure (2014)Greenwashing in environmental, social and governance disclosures (2020)Corporate green bonds (2021)Auditor size and audit quality (1981)The balanced scorecard : measures that drive performance (1992)Firm-Value Effects of Carbon Emissions and Carbon Disclosures (2013)The effects of environmental, social and governance disclosures and performance on firm value: A review of the literature in accounting and finance (2017)Is sustainability reporting (ESG) associated with performance? Evidence from the European banking sector (2018)THE CORPORATE SOCIAL PERFORMANCE-FINANCIAL PERFORMANCE LINK (1997)The determinants and implications of corporate cash holdings (1999)Corporate Social Responsibility: A Theory of the Firm Perspective (2001)Corporate goodness and shareholder wealth (2014)Sustainable investing in equilibrium (2020)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)ESG and financial performance: aggregated evidence from more than 2000 empirical studies (2015)Social Capital, Trust, and Firm Performance: The Value of Corporate Social Responsibility during the Financial Crisis (2017)Corporate ESG Profiles and Banking Relationships (2021)ESG disclosure and financial performance: Moderating role of ESG investors (2022)A Survey of Corporate Governance (1997)Corporate Social and Financial Performance: A Meta-Analysis (2003)Climate Risk Disclosure and Institutional Investors (2023)The Effects of Mandatory ESG Disclosure Around the World (2024)Disclosure, Liquidity, and the Cost of Capital (1991)Disclosure level and the cost of equity capital. (1997)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The economic implications of corporate financial reporting (2005)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)
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References

  • 1977Institutionalized Organizations: Formal Structure as Myth and Ceremony28,271 cited
  • 1984A resource‐based view of the firm25,618 cited
  • 2021Firms and social responsibility: A review of ESG and CSR research in corporate finance2,874 cited
  • 2001Essays on disclosure2,478 cited
  • 2018Corporate Social Responsibility and Firm Risk: Theory and Empirical Evidence2,219 cited
  • 2021Mandatory CSR and sustainability reporting: economic analysis and literature review1,902 cited
  • 2011Scrutiny, Norms, and Selective Disclosure: A Global Study of Greenwashing1,672 cited
  • 2009Assurance on Sustainability Reports: An International Comparison1,527 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
  • 2016On the Foundations of Corporate Social Responsibility1,420 cited
  • 2015Signaling through corporate accountability reporting951 cited
  • 2016The role of board gender and foreign ownership in the CSR performance of Chinese listed firms940 cited
  • 2007Corporate social reporting and stakeholder accountability: The missing link682 cited
  • 2012Do actions speak louder than words? An empirical investigation of corporate environmental reputation

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652 cited
  • 2018Corporate social responsibility, firm value, and influential institutional ownership632 cited
  • Cited by

    • 2023Does mandating ESG reporting reduce ESG decoupling? Evidence from the European Union's Directive 2014/95113 cited
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    • 2023The multiverse of non-financial reporting regulation57 cited
    • 2024The Introduction of Mandatory Corporate Sustainability Reporting in the EU and the Question of Enforcement48 cited
    • 2025Firm-level climate change risk and corporate debt maturity46 cited
    • 2024RETRACTED ARTICLE: Sustainable Innovation and Economic Resilience: Deciphering ESG Ratings’ Role in Lowering Debt Financing Costs46 cited
    • 2024Sustainability reporting, institutional pressures and universities: evidence from the Spanish setting32 cited
    • 2023The role of the EU non-financial reporting directive and employee representation in employee-related disclosures26 cited
    • 2025ESG rating disagreement and the cost of equity capital24 cited
    • 2024Does FinTech credit affect firms’ cost of capital and capital structure?20 cited