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Mandatory CSR Reporting in Europe: A Textual Analysis of Firms’ Climate Disclosure Practices

https://doi.org/10.2139/ssrn.4231567
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48/48 checkable references clean · checked 2026-08-06

Every reference with a DOI in the deposited reference list resolved to a known work in Crossref or DataCite at the dated check, and none carried a retraction, withdrawal, or removal notice.

25 without a DOI — not checked. A reference deposited without a DOI is never matched by title or guessed at; it stays outside the checked set, and this line discloses that.

The 48 checked references that resolve
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The effect of mandatory CSR disclosure on firm profitability and social externalities: Evidence from China
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The real effects of mandated information on social responsibility in financial reports: Evidence from mine-safety records
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The effects of the EU non-financial reporting directive on corporate social responsibility
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The Impact of Mandatory Sustainability Reporting on Institutional Investment: The Role of Reporting Location
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Carbon Emissions and TCFD Aligned Climate-Related Information Disclosures
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The Effects of Mandatory ESG Disclosure Around the World
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The 25 references without a DOI — listed, not checked
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no DOI — not checkedCheap talk and cherrypicking: What ClimateBert has to say on corporate climate risk disclosures
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no DOI — not checkedHow government procurement shapes corporate climate disclosures, commitments, and actions
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no DOI — not checkedRelative Importance for Linear Regression in R: The Package relaimpo
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no DOI — not checkedSummarizing topical content with word frequency and exclusivity
no DOI — not checkedref64
no DOI — not checkedText preprocessing for unsupervised learning: Why it matters, when it misleads, and what to do about it
no DOI — not checkedThe evolution of 10-K textual disclosure: Evidence from Latent Dirichlet Allocation
no DOI — not checkedref69
no DOI — not checkedA Statistical Approach for Optimal Topic Model Identification
no DOI — not checkedApplying LDA topic modeling in communication research: Toward a valid and reliable methodology
no DOI — not checkedOptimizing Semantic Coherence in Topic Models
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