This study collates potential economic effects of mandated disclosure and reporting
standards for corporate social responsibility (CSR) and sustainability topics. We first outline …

We study 944 shareholder proposals submitted to 343 US firms on climate change issues
during 2009–2022. We use logistic and two-stage regression to estimate the propensity for a …

This study provides an economic analysis of the determinants and consequences of
corporate social responsibility (CSR) and sustainability reporting. To frame our analysis, we …

This report provides an economic analysis for a widespread adoption of corporate social
responsibility (or sustainability) disclosure and reporting standards in the United States. It is …

We study private shareholder engagements with 2,465 listed firms about environmental,
social, and governance (ESG) issues from 2007 to 2020. We examine the extent to which …

This study tests whether the information processing costs of analysts vary positively with the
environmental performance information available on the firms they follow. Consistent with …

We study whether institutional investors from around the world have heterogeneous views
on the importance of corporate social responsibility (CSR). We explore legal origin as a …

In this chapter, we explore the motivations of sustainability-oriented investors for directing
capital towards sustainable production and consumption practices. Whereas in public …

When seeking to influence firms' behaviors, investors have a range of strategic alternatives
through which pressure can be exerted. These approaches range from collaborative …

This study collates potential economic effects of mandated disclosure and reporting
standards for corporate social responsibility (CSR) and sustainability topics. We first outline …