Economic Analysis of Widespread Adoption of CSR and Sustainability Reporting Standards
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About 50% of SEC-registered companies provide generic or boilerplate sustainability information in their regulatory filings.
“In addition, the Sustainability Accounting Standards Board (SASB) points out that about 50% of SEC-registered companies provide generic or boilerplate sustainability information in their regulatory filings (Christensen et al. 2018; SASB 2017c).”
From Mandatory CSR and sustainability reporting: economic analysis and literature review (2021) · cites this paper as Christensen et al. 2018
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Mandatory CSR and sustainability reporting: economic analysis and literature review
Christensen, H. B., Hail, L., & Leuz, C. (2021) · Review of Accounting Studies · doi:10.1007/s11142-021-09609-5 · Cited by 1,923 · see citing works
Self-citation
- Authors
- Christensen, H. B., Hail, L., & Leuz, C.
- Affiliations
- University of Chicago (US)
- European Corporate Governance Institute (BE)
- National Bureau of Economic Research (US)
- Corresponding author
- Hail, Luzi
- Venue
- SSRN Electronic Journal
- Publisher
- Elsevier BV
- Published
- 2018
- ISSN
- 1556-5068 (ISSN-L)
- OpenAlex
- W2920511339
- Cited by
- 67
- References
- 29
- Citations by year
- 2026: 4 · 2025: 10 · 2024: 12 · 2023: 4 · 2022: 8 · 2021: 13 · 2020: 8 · 2019: 6 · 2017: 2
- Type
- posted content
- Language
- en
- Open access
- green
- doi.org
- Locations
- SSRN Electronic Journal (publishedVersion)
- Topics
- Social Sciences › Business, Management and Accounting › Strategy and Management › Corporate Social Responsibility Reporting
- Social Sciences › Business, Management and Accounting › Accounting › Auditing, Earnings Management, Governance
- Social Sciences › Business, Management and Accounting › Accounting › Accounting and Financial Management
- Keywords
- corporate social responsibility, sustainability reporting, disclosure standards, standard adoption, capital market effects, firm behavior, sustainability disclosure regulation
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