可持续性报告
企业社会责任
持续性
会计
综合报告
企业可持续发展
执行
业务
可持续发展组织
公共关系
政治学
生态学
生物
法学
作者
Hans Bonde Christensen,Luzi Hail,Christian Leuz
标识
DOI:10.1007/s11142-021-09609-5
摘要
Abstract 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 CSR and 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.
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