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To Disclose, or Not to Disclose: Evaluating the Effectiveness of Mandatory Climate-Related Disclosure

https://doi.org/10.2139/ssrn.5246456
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45/45 checkable references clean · checked 2026-08-03

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.

35 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 45 checked references that resolve
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Voluntary Disclosure of Greenhouse Gas Emissions: Contrasting the Carbon Disclosure Project and Corporate Reports
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Is Carbon Risk Priced in the Cross Section of Corporate Bond Returns?
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The Financially Material Effects of Mandatory Nonfinancial Disclosure
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The Relevance to Investors of Greenhouse Gas Emission Disclosures
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Carbon Tail Risk
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The 35 references without a DOI — listed, not checked
no DOI — not checkedESG fund scores in uk SRI and conventional pension funds: Are the ESG concerns of the SRI niche affecting the conventional mainstream?
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no DOI — not checkedInstitutional investors, climate disclosure, and carbon emissions
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no DOI — not checkedOption traders are concerned about climate risks: ESG ratings and short-term sentiment
no DOI — not checkedAssessing corporate sustainability with large language models: Evidence from europe
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no DOI — not checkedFirms and social responsibility: A review of ESG and CSR research in corporate finance
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no DOI — not checkedMandatory corporate carbon disclosure: Evidence from a natural experiment
no DOI — not checkedDragon Yongjun Tang, and Rui Zhong, 2024, The effects of mandatory ESG disclosure around the world
no DOI — not checkedFirm-level green innovation beyond patents
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no DOI — not checkedTracking business opportunities for climate solutions using ai in regulated accounting reports
no DOI — not checkedMandatory disclosure of investors' fossil fuel holdings
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no DOI — not checkedClimate disclosure in financial statements
no DOI — not checkedMeasuring weather exposure with annual reports
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no DOI — not checkedIn search of climate distress risk
no DOI — not checkedDIRAS: Efficient LLM annotation of document relevance for retrieval augmented generation
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no DOI — not checkedThe effects of financial reporting and disclosure on corporate investment: A review
no DOI — not checkedBridging the gap in ESG measurement: Using nlp to quantify environmental, social, and governance communication
no DOI — not checkedGeneral Effect Non-Corporate Corporate Overall Non-Corporate Corporate Overall Internal decision-making processes and strategies
no DOI — not checkedOur main measure, IR, weights every source disclosed by a relevance score. We split the IR score into the four disclosure categories: Governance (Gov), Metrics and Targets (Met&Tar), Risk Management (RiskMgmt), and Strategy (Strat)
no DOI — not checkedref80
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