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2. Corporate governance and HR disclosure practices: evidence from India. (2023). Aggarwal, Kirti.
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1. Framing Collective Moral Responsibility for Climate Change: A Longitudinal Frame Analysis of Energy Company Climate Reporting. (2025). Feeney, Melanie ; Ormiston, Jarrod ; Gijselaers, Wim ; Grohnert, Therese ; Martens, Pim.
   In: Journal of Business Ethics.
   RePEc:kap:jbuset:v:198:y:2025:i:3:d:10.1007_s10551-024-05801-0.

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2. The interactive effects of strategy communication and report integration on investors reactions to corporate social responsibility measures. (2025). Wang, Lei ; Dong, Lei.
   In: Advances in accounting.
   RePEc:eee:advacc:v:68:y:2025:i:c:s0882611024000555.

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3. Accounting for Environmental Activity: Measuring Public Environmental Expenditures and the Environmental Goods and Services Sector in the United States. (2024). Highfill, Tina ; Wentland, Scott A ; Hass, Julie L ; Fixler, Dennis.
   In: NBER Chapters.
   RePEc:nbr:nberch:14825.

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4. How do auditors’ use of industry norms differentially impact management evaluations of audit quality under principles-based and rules-based accounting standards?. (2024). Boyle, Erik S.
   In: Journal of International Accounting, Auditing and Taxation.
   RePEc:eee:jiaata:v:54:y:2024:i:c:s1061951824000041.

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5. Climate-related disclosure commitment of the lenders, credit rationing, and borrower environmental performance. (2023). HASAN, IFTEKHAR ; Lee, Haekwon ; Qiu, Buhui ; Saunders, Anthony.
   In: Bank of Finland Research Discussion Papers.
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6. Integration of IFRS and FN-IB Applications, as Well as Their Influence on the Value of Iraqi Banks. (2023). Ahmed, Hayder Jameel ; Ali, Asaad Mohammed.
   In: Technium Social Sciences Journal.
   RePEc:tec:journl:v:44:y:2023:i:1:p:103-123.

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7. How to transform sustainability practices into organizational benefits? The role of different cultural characteristics. (2023). Miguel, Luis ; Romano, Andre Luiz.
   In: Operations Management Research.
   RePEc:spr:opmare:v:16:y:2023:i:1:d:10.1007_s12063-022-00287-3.

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8. The impact of voluntary sustainability reporting on firm value: Insights from signaling theory. (2023). Friske, Wesley ; Hoelscher, Seth A ; Nikolov, Atanas Nik.
   In: Journal of the Academy of Marketing Science.
   RePEc:spr:joamsc:v:51:y:2023:i:2:d:10.1007_s11747-022-00879-2.

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9. Recent developments in Business Economics. (2023). Sarstedt, Marko ; Hundsdoerfer, Jochen ; Bischof, Jannis ; Kupper, Hans-Ulrich ; Hofmann, Christian ; Breuer, Wolfgang ; Weitzel, Tim ; Schreck, Philipp ; Witt, Peter.
   In: Journal of Business Economics.
   RePEc:spr:jbecon:v:93:y:2023:i:6:d:10.1007_s11573-023-01172-6.

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10. Foreign Institutional Investors, Legal Origin, and Corporate Greenhouse Gas Emissions Disclosure. (2023). El Ghoul, Sadok ; Drobetz, Wolfgang ; Doring, Simon ; Guedhami, Omrane ; Schroder, Henning.
    In: Journal of Business Ethics.
    RePEc:kap:jbuset:v:182:y:2023:i:4:d:10.1007_s10551-022-05289-6.

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11. Asset Reclassifications and Bank Recapitalization During the Financial Crisis. (2023). Bruggemann, Ulf ; Bischof, Jannis ; Daske, Holger.
    In: Management Science.
    RePEc:inm:ormnsc:v:69:y:2023:i:1:p:75-100.

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12. Mandatory ESG Reporting and Corporate Performance. (2023). Martinez, Sofia ; Vazquez, Antonio B.
    In: Misum Working Paper Series.
    RePEc:hhs:hamisu:2022_005.

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13. Science-based emission targets and risk-adjusted portfolio return: An analysis using global SBTi-validated stocks. (2023). Stephan, Andreas ; Sahamkhadam, Maziar ; Lööf, Hans ; Dahlstrom, Petter ; Loof, Hans.
    In: Working Paper Series in Economics and Institutions of Innovation.
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14. Sustainability Reporting Ecosystem: A Once-in-a-Lifetime Overhaul during the COVID-19 Pandemic. (2023). Beloglavec, Sabina Takar ; Zdolek, Daniel.
    In: Sustainability.
    RePEc:gam:jsusta:v:15:y:2023:i:9:p:7349-:d:1135540.

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15. Effect of Sustainable Supply Chain Management and Customer Relationship Management on Organizational Performance in the Context of the Egyptian Textile Industry. (2023). Attia, Ahmed.
    In: Sustainability.
    RePEc:gam:jsusta:v:15:y:2023:i:5:p:4072-:d:1078067.

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16. The Value Relevance of ESG Practices in Japan and Malaysia: Moderating Roles of CSR Award, and Former CEO as a Board Chair. (2023). Wan-Hussin, Wan Nordin ; Mohd, Mohd Shazwan.
    In: Sustainability.
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17. The Key Factors for Sustainability Reporting Adoption in the Semiconductor Industry Using the Hybrid FRST-PSO Technique and Fuzzy DEMATEL Approach. (2023). Wang, Jeng-Bang ; Ou, Chung-Ya.
    In: Sustainability.
    RePEc:gam:jsusta:v:15:y:2023:i:3:p:1929-:d:1041368.

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18. Accounting for Carbon Emissions—Current State of Sustainability Reporting Practice under the GHG Protocol. (2023). Thies, Simon ; Kasperzak, Rainer ; Kureljusic, Marko ; Reisch, Lucas.
    In: Sustainability.
    RePEc:gam:jsusta:v:15:y:2023:i:2:p:994-:d:1025951.

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19. Green Fiscal Policy and ESG Performance: Evidence from the Energy-Saving and Emission-Reduction Policy in China. (2023). Tuo, Yandi ; Zhang, XI ; Hou, Xiang ; Miao, Shan.
    In: Energies.
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20. Reflections on the 20-year anniversary of worldwide IFRS adoption. (2023). Cascino, Stefano ; Hung, Mingyi ; Defond, Mark ; Gassen, Joachim ; Daske, Holger ; Florou, Annita.
    In: LSE Research Online Documents on Economics.
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21. The effect of voluntary and mandatory corporate social responsibility disclosure on firm profitability: Evidence from China. (2023). Xue, Shuyu ; Chang, QI.
    In: Pacific-Basin Finance Journal.
    RePEc:eee:pacfin:v:77:y:2023:i:c:s0927538x22002141.

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22. Comparative analysis of environmental, social, and governance disclosures. (2023). Rezaee, Zabihollah ; Homayoun, Saeid ; Poursoleyman, Ehsan.
    In: Global Finance Journal.
    RePEc:eee:glofin:v:55:y:2023:i:c:s1044028322001065.

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23. Stock market reaction to mandatory ESG disclosure. (2023). Hu, Xiaolu ; Wang, Jiazhen ; Zhong, Angel.
    In: Finance Research Letters.
    RePEc:eee:finlet:v:53:y:2023:i:c:s1544612322005797.

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24. Does green finance really inhibit extreme hypocritical ESG risk? A greenwashing perspective exploration. (2023). Zhang, Dongyang.
    In: Energy Economics.
    RePEc:eee:eneeco:v:121:y:2023:i:c:s014098832300186x.

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25. Environmental, Social, and Governance (ESG) disclosure: A literature review. (2023). Frost, Tracie ; Cao, Huijuan ; Tsang, Albert.
    In: The British Accounting Review.
    RePEc:eee:bracre:v:55:y:2023:i:1:s0890838922000853.

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26. The Effect of Firms Information Exposure on Safeguarding Employee Health: Evidence from COVID‐19. (2023). Lu, Shirley ; Liu, Lisa Yao.
    In: Journal of Accounting Research.
    RePEc:bla:joares:v:61:y:2023:i:3:p:891-933.

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27. Assessing the Social Impact of Corporations: Evidence from Management Control Interventions in the Supply Chain to Increase Worker Wages. (2023). Shin, Jeeeun ; Distelhorst, Gregory.
    In: Journal of Accounting Research.
    RePEc:bla:joares:v:61:y:2023:i:3:p:855-890.

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28. Executive Compensation Tied to ESG Performance: International Evidence. (2023). Reichelstein, Stefan ; Cohen, Shira ; Kadach, Igor ; Ormazabal, Gaizka.
    In: Journal of Accounting Research.
    RePEc:bla:joares:v:61:y:2023:i:3:p:805-853.

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29. Do Jobseekers Value Diversity Information? Evidence from a Field Experiment and Human Capital Disclosures. (2023). Tomar, Sorabh ; Choi, Jung Ho ; Rennekamp, Kristina M ; Pacelli, Joseph.
    In: Journal of Accounting Research.
    RePEc:bla:joares:v:61:y:2023:i:3:p:695-735.

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30. Does a Government Mandate Crowd Out Voluntary Corporate Social Responsibility? Evidence from India. (2023). Rajgopal, Shivaram ; Tantri, Prasanna.
    In: Journal of Accounting Research.
    RePEc:bla:joares:v:61:y:2023:i:1:p:415-447.

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31. Renewable Governance: Good for the Environment?. (2023). Wagner, Hannes ; Towner, Mitch ; Roth, Lukas ; Lins, Karl V ; Dyck, Alexander.
    In: Journal of Accounting Research.
    RePEc:bla:joares:v:61:y:2023:i:1:p:279-327.

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32. Executive compensation tied to ESG performance: International evidence. (2022). Kadach, Igor ; Ormazabal, Gaizka ; Reichelstein, Stefan ; Cohen, Shira.
    In: ZEW Discussion Papers.
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33. Uneven regulation and economic reallocation: Evidence from transparency regulation. (2022). Breuer, Matthias.
    In: LawFin Working Paper Series.
    RePEc:zbw:lawfin:43.

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34. Sustainability reporting and risk governance. (2022). Gros, Marius ; Bischof, Jannis ; Dutzi, Andreas.
    In: Journal of Business Economics.
    RePEc:spr:jbecon:v:92:y:2022:i:3:d:10.1007_s11573-022-01096-7.

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35. The role of sustainable corporate governance in mandatory sustainability reporting quality. (2022). Gerwing, Tobias ; Kajuter, Peter ; Wirth, Maximilian.
    In: Journal of Business Economics.
    RePEc:spr:jbecon:v:92:y:2022:i:3:d:10.1007_s11573-022-01092-x.

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36. Performance management and sustainable development: an exploration of non-financial performance of companies with foreign capital in Romania. (2022). Vasile, Valentina ; Piciocchi, Paolo ; Panait, Mirela ; Palazzo, Maria ; Ferri, Maria Antonella.
    In: Italian Journal of Marketing.
    RePEc:spr:ijmark:v:2022:y:2022:i:3:d:10.1007_s43039-022-00056-x.

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37. Analysis of Corporate Governance, Organisational Resilience and Sustainable Practices Developed by Brazilian Companies during the COVID-19 Pandemic: An Exploratory Study. (2022). Filho, Walter Leal ; Anholon, Rosley ; Rampasso, Izabela Simon ; Salati, Gustavo Herminio ; Pavarin, Antony Aparecido.
    In: World.
    RePEc:gam:jworld:v:3:y:2022:i:4:p:50-912:d:959601.

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38. The ESG Reporting of EU Public Companies—Does the Company’s Capitalisation Matter?. (2022). Janicka, Magorzata ; Sajnog, Artur.
    In: Sustainability.
    RePEc:gam:jsusta:v:14:y:2022:i:7:p:4279-:d:786810.

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39. Mainstreaming Standardized Sustainability Reporting: Comparing Fortune 50 Corporations’ and U.S. News & World Report’s Top 50 Global Universities’ Sustainability Reports. (2022). Hamilton, Stephen N ; Waters, Richard D.
    In: Sustainability.
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40. The Views of Stakeholders on Mandatory or Voluntary Use of a Simplified Standard on Non-Financial Information for SMEs in the European Union. (2022). Dos, Paula Gomes ; Barreiro, Maria Albertina ; Albuquerque, Fabio ; Morais, Ana Isabel.
    In: Sustainability.
    RePEc:gam:jsusta:v:14:y:2022:i:5:p:2816-:d:761406.

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41. Investors’ Perceptions of Sustainability Reporting—A Review of the Experimental Literature. (2022). Misiuda, Maria ; Lachmann, Maik.
    In: Sustainability.
    RePEc:gam:jsusta:v:14:y:2022:i:24:p:16746-:d:1002962.

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42. Non-Financial Reporting and Assurance: A New Opportunity for Auditors? Evidence from Portugal. (2022). Branco, Manuel ; Eugenio, Teresa ; Gomes, Sonia ; Morais, Ana Isabel.
    In: Sustainability.
    RePEc:gam:jsusta:v:14:y:2022:i:20:p:13469-:d:946571.

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43. Ex-Auditor CEOs and Corporate Social Responsibility (CSR) Disclosure: Evidence from a Voluntary Period of Sustainability Report in Indonesia. (2022). Permatasari, Yani ; Ekasari, Wulandari Fitri ; Abdul, Siti Zaleha ; Harymawan, Iman ; Ngelo, Agnes Aurora.
    In: Sustainability.
    RePEc:gam:jsusta:v:14:y:2022:i:18:p:11418-:d:912697.

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44. Corporate Social Responsibility and Firm Performance in GCC Countries: A Panel Smooth Transition Regression Model. (2022). Ghardallou, Wafa ; Alessa, Noha.
    In: Sustainability.
    RePEc:gam:jsusta:v:14:y:2022:i:13:p:7908-:d:851177.

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45. Voluntary Sustainability Disclosures in Non-Listed Companies: An Exploratory Study on Motives and Practices. (2022). Migueis, Mercedes ; Carmo, Cecilia.
    In: Sustainability.
    RePEc:gam:jsusta:v:14:y:2022:i:12:p:7365-:d:840220.

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46. Trust, social capital, and the bond market benefits of ESG performance. (2022). Servaes, Henri ; Lins, Karl V ; Amiraslani, Hami ; Tamayo, Ane.
    In: LSE Research Online Documents on Economics.
    RePEc:ehl:lserod:112448.

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47. The real effect of mandatory CSR disclosure: Evidence of corporate tax avoidance. (2022). Jiang, Wei ; Zhang, Cheng ; Si, Chengyu.
    In: Technological Forecasting and Social Change.
    RePEc:eee:tefoso:v:179:y:2022:i:c:s0040162522001780.

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48. The role of corporate social responsibility (CSR) information in supply-chain contracting: Evidence from the expansion of CSR rating coverage. (2022). Fiechter, Peter ; Lehmann, Nico ; Hitz, Jorg-Markus ; Darendeli, Alper.
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:74:y:2022:i:2:s0165410122000489.

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49. Real Effects of a Widespread CSR Reporting Mandate: Evidence from the European Unions CSR Directive. (2022). Fiechter, Peter ; Lehmann, Nico ; Hitz, Jorgmarkus.
    In: Journal of Accounting Research.
    RePEc:bla:joares:v:60:y:2022:i:4:p:1499-1549.

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50. The effect of corporate environmental, social and governance disclosure on cash holdings: Life‐cycle perspective. (2022). Nadarajah, Sivathaasan ; Atif, Muhammad ; Liu, Benjamin.
    In: Business Strategy and the Environment.
    RePEc:bla:bstrat:v:31:y:2022:i:5:p:2193-2212.

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51. Reporting and Assurance of Climate‐Related and Other Sustainability Information: A Review of Research and Practice. (2022). Zhou, Shan.
    In: Australian Accounting Review.
    RePEc:bla:ausact:v:32:y:2022:i:3:p:315-333.

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52. Information governance in sustainable finance. (2022). Aramonte, Sirio ; Packer, Frank.
    In: BIS Papers.
    RePEc:bis:bisbps:132.

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53. Information Exposure and Corporate Citizenship. (2021). Lu, Shirley ; Liu, Lisa Yao.
    In: Working Papers.
    RePEc:zbw:cbscwp:312.

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54. An Empirical Study on the Corporate Social Responsibility Regime in India: Pre-COVID and COVID Times. (2021). Garg, Varun ; Agarwal, Sakshi.
    In: Review of Market Integration.
    RePEc:sae:revmar:v:13:y:2021:i:2-3:p:124-153.

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