We investigate real effects of a widespread corporate social responsibility (CSR) reporting
mandate. In 2014, the European Union (EU) passed Directive 2014/95 (hereafter,“CSR …

Interest in sustainability information, from investors, managers, researchers, and others, has
been expanding rapidly. We discuss recent advances and open questions related to …

Navigating the complex landscape of corporate climate disclosures and their real impacts is
crucial for managing climate-related financial risks. However, current disclosures oftentimes …

The significant carbon emissions generated by China's sludge treatment industry cannot be
ignored. However, with only a few recent well-executed studies on carbon emission …

Corporate Greenhouse Gas Emissions’ Data and the Urgent Need for a Science-Led Just
Transition: Introduction to a Thematic Symposium | SpringerLink Skip to main content …

We examine the effect of carbon emission and the CDS market reactions. The carbon credit
risk affects the credit risk of the underlying firm through the policy uncertainty. We document …

This paper reviews initiatives which take a “supply chain lens” to improving environmental
outcomes of food systems. Some focus on due diligence, or ask firms to disclose impacts of …

We study carbon-reduction pledges of publicly traded US oil exploration and production
(E&P) companies. Of the 69 firms in the sample, 18 have committed to net-zero carbon …

Taxation is a central economic policy tool; in recent years, governments use tax policy to
stimulate local economic growth, regulate multinational firms, and mitigate climate change …

Corporate climate disclosures are considered an essential prerequisite to managing climate-
related financial risks. At the same time, current disclosures are imprecise, inaccurate, and …