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Carbon reporting regulation: Real effects, external pressures, and internal policies

https://doi.org/10.1002/bse.3726
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What this work says

Outgoing claims: the papers this work cites, builds on, or argues with.

inferredcites →https://doi.org/10.1002/bse.1985openalex-snapshot
Climate Change and Mandatory Carbon Reporting: Impacts on Business Process and Performance
inferredcites →https://doi.org/10.1002/bse.2217openalex-snapshot
The impact of voluntary environmental disclosure on firm value: Does organizational visibility play a mediation role?
inferredcites →https://doi.org/10.1002/bse.2351openalex-snapshot
Can board environmental orientation improve U.S. firms' carbon performance? The mediating role of carbon strategy
inferredcites →https://doi.org/10.1002/bse.2695openalex-snapshot
Integrated thinking and sustainability reporting assurance: International evidence
inferredcites →https://doi.org/10.1002/bse.2727openalex-snapshot
Board gender diversity and carbon emissions: European evidence on curvilinear relationships and critical mass
inferredcites →https://doi.org/10.1002/bse.3177openalex-snapshot
Effects of greenwashing on financial performance: Moderation through local environmental regulation and media coverage
inferredcites →https://doi.org/10.1002/smj.2268openalex-snapshot
The impact of corporate social responsibility on investment recommendations: Analysts' perceptions and shifting institutional logics
inferredcites →https://doi.org/10.1002/smj.230openalex-snapshot
Corporate boards and outside stakeholders as determinants of environmental litigation
inferredcites →https://doi.org/10.1007/s10551-017-3731-zopenalex-snapshot
Managing Carbon Aspirations: The Influence of Corporate Climate Change Targets on Environmental Performance
inferredcites →https://doi.org/10.1007/s11142-021-09609-5openalex-snapshot
Mandatory CSR and sustainability reporting: economic analysis and literature review
inferredcites →https://doi.org/10.1007/s11142-021-09611-xopenalex-snapshot
The impact of carbon disclosure mandates on emissions and financial operating performance
inferredcites →https://doi.org/10.1007/s41464-018-0065-zopenalex-snapshot
Shaping Corporate Actions Through Targeted Transparency Regulation: A Framework and Review of Extant Evidence
inferredcites →https://doi.org/10.1016/0165-4101(93)90007-3openalex-snapshot
Additional evidence on the association between the investment opportunity set and corporate financing, dividend, and compensation policies
inferredcites →https://doi.org/10.1016/0304-405x(92)90029-wopenalex-snapshot
The investment opportunity set and corporate financing, dividend, and compensation policies
inferredcites →https://doi.org/10.1016/0361-3682(92)90015-kopenalex-snapshot
Determinants of corporate social responsibility disclosure: An application of stakeholder theory
inferredcites →https://doi.org/10.1016/j.accre.2020.05.003openalex-snapshot
Corporate innovation and environmental investment: The moderating role of institutional environment
inferredcites →https://doi.org/10.1016/j.aos.2007.05.003openalex-snapshot
Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis
inferredcites →https://doi.org/10.1016/j.bar.2017.01.001openalex-snapshot
The effects of board characteristics and sustainable compensation policy on carbon performance of UK firms
inferredcites →https://doi.org/10.1016/j.bar.2017.09.002openalex-snapshot
The valuation relevance of environmental performance revisited: The moderating role of environmental provisions
inferredcites →https://doi.org/10.1016/j.jacceco.2017.08.001openalex-snapshot
The real effects of mandated information on social responsibility in financial reports: Evidence from mine-safety records
inferredcites →https://doi.org/10.1016/j.jacceco.2017.11.009openalex-snapshot
The effect of mandatory CSR disclosure on firm profitability and social externalities: Evidence from China
inferredcites →https://doi.org/10.1016/j.jaccpubpol.2010.09.013openalex-snapshot
Does it really pay to be green? Determinants and consequences of proactive environmental strategies
inferredcites →https://doi.org/10.1016/j.jcorpfin.2016.08.010openalex-snapshot
Causal effect of analyst following on corporate social responsibility
inferredcites →https://doi.org/10.1016/j.jeem.2008.03.002openalex-snapshot
The Impacts of the 'Right to Know': Information Disclosure and the Violation of Drinking Water Standards
inferredcites →https://doi.org/10.1016/j.jfineco.2014.10.002openalex-snapshot
Do analysts matter for governance? Evidence from natural experiments
inferredcites →https://doi.org/10.1016/s0361-3682(03)00032-1openalex-snapshot
The relations among environmental disclosure, environmental performance, and economic performance: a simultaneous equations approach
inferredcites →https://doi.org/10.1017/9780521699617openalex-snapshot
Full Disclosure
inferredcites →https://doi.org/10.1080/00014788.2011.575002openalex-snapshot
The European IFRS experiment: objectives, research challenges and some early evidence
inferredcites →https://doi.org/10.1080/00014788.2018.1470141openalex-snapshot
The expansion of non-financial reporting: an exploratory study
inferredcites →https://doi.org/10.1080/01559982.2023.2204786openalex-snapshot
The multiverse of non-financial reporting regulation
inferredcites →https://doi.org/10.1093/0199245282.001.0001openalex-snapshot
Panel Data Econometrics
inferredcites →https://doi.org/10.1093/biomet/70.1.41openalex-snapshot
The central role of the propensity score in observational studies for causal effects
inferredcites →https://doi.org/10.1093/oxfordhb/9780198802280.013.20openalex-snapshot
The Consequences of Mandatory Corporate Sustainability Reporting
inferredcites →https://doi.org/10.1108/s0742-332220180000038017openalex-snapshot
The Effect of Market and Nonmarket Competition on Firm and Industry Corporate Social Responsibility
inferredcites →https://doi.org/10.1108/sampj-03-2014-0018openalex-snapshot
Integrated reporting in South Africa: some initial evidence
inferredcites →https://doi.org/10.1108/sampj-04-2019-0135openalex-snapshot
Impact of stakeholder pressure on the adoption of carbon management strategies
inferredcites →https://doi.org/10.1108/sampj-05-2017-0043openalex-snapshot
Corporate social responsibility and financial analysts: a review of the literature
inferredcites →https://doi.org/10.1108/sampj-11-2015-0106openalex-snapshot
The trend of integrated reporting practice in South Africa: ceremonial or substantive?
inferredcites →https://doi.org/10.1111/1467-8551.12395openalex-snapshot
Executive Compensation, Sustainable Compensation Policy, Carbon Performance and Market Value
inferredcites →https://doi.org/10.1111/j.1530-9290.2008.00066.xopenalex-snapshot
Corporate Carbon Performance Indicators
inferredcites →https://doi.org/10.1111/jbfa.12064openalex-snapshot
Product Market Competition, Information and Earnings Management
inferredcites →https://doi.org/10.1162/00346530151143815openalex-snapshot
Does the Market Value Environmental Performance?
inferredcites →https://doi.org/10.1177/0149206311411506openalex-snapshot
The Effect of Board Characteristics on Firm Environmental Performance
inferredcites →https://doi.org/10.1177/1086026615575542openalex-snapshot
Organizations, Climate Change, and Transparency
inferredcites →https://doi.org/10.1504/ijtm.2004.004278openalex-snapshot
The impact of the web on information and communication modes: the case of corporate environmental disclosure
inferredcites →https://doi.org/10.1561/1400000042openalex-snapshot
Financial Analysts and Their Contribution to Well-Functioning Capital Markets
inferredcites →https://doi.org/10.2307/2683903openalex-snapshot
Constructing a Control Group Using Multivariate Matched Sampling Methods That Incorporate the Propensity Score
inferredcites →https://doi.org/10.2308/accr-10218openalex-snapshot
Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure
inferredcites →https://doi.org/10.2308/accr.2004.79.2.329openalex-snapshot
The Market Valuation of Environmental Capital Expenditures by Pulp and Paper Companies
inferredcites →https://doi.org/10.3368/le.93.4.654openalex-snapshot
Firm Visibility and Voluntary Environmental Behavior: Evidence from Hydraulic Fracturing
inferredcites →https://doi.org/10.4102/jef.v7i1.138openalex-snapshot
Emerging trends in reporting: An analysis of integrated reporting practices by South African top 40 listed companies
inferredcites →https://doi.org/10.5465/amj.2009.36461950openalex-snapshot
Environmental Performance and Executive Compensation: An Integrated Agency-Institutional Perspective

What points at this work

Incoming claims: where this work appears in other papers’ reference lists and arguments.

inferred← citeshttps://doi.org/10.2139/ssrn.4811974openalex-extracted
Board governance drivers of corporate sustainability levels in private firms: evidence from Sweden
inferred← citeshttps://doi.org/10.1002/bse.4048openalex-snapshot
Beyond technique: The role of the multidimensional nature of energy accounting in shaping a better world
inferred← citeshttps://doi.org/10.1002/bse.70251openalex-snapshot
From Voluntary to Mandatory: The Bibliometric and Meta‐Analytical Insights Into Effects of ESG Disclosure Practices and Regulations
inferred← citeshttps://doi.org/10.1002/bse.70370openalex-snapshot
Does Accounting Scope 3 Emissions Improve Sustainable Business Outcomes? Evidence From the S&P 500 Technology Companies
inferred← citeshttps://doi.org/10.1002/bse.70372openalex-snapshot
Environmental Performance Drivers: A Political Cost Approach
inferred← citeshttps://doi.org/10.1002/bse.70815openalex-snapshot
Trust and Transformation: Institutional Complexity in Carbon Market Adoption in Emerging Economies' Land‐Based Private Sectors
inferred← citeshttps://doi.org/10.1002/bse.70935openalex-snapshot
Unveiling the Past, Present, and Future of Statutory Sustainability Reporting: An Integrated Application of Bibliometric and Qualitative Content Analysis
inferred← citeshttps://doi.org/10.1002/bse.70959openalex-snapshot
Too Complex to Control? How Firms Navigate Scope 3 Governance Under Institutional Uncertainty
inferred← citeshttps://doi.org/10.1002/bse.71464openalex-snapshot
Perceived Strategic Green Marketing Orientation and Buyer–Supplier Relational Outcomes: Evidence From Small‐ and Medium‐Sized Enterprises
inferred← citeshttps://doi.org/10.1002/ijfe.3164openalex-snapshot
CSR Governance Committee and Carbon Emission Performance: Does Committee Composition Matter?
inferred← citeshttps://doi.org/10.1016/j.ribaf.2025.102956openalex-snapshot
The effects of regulatory mechanism on enterprise carbon reduction policies
inferred← citeshttps://doi.org/10.1080/13669877.2025.2539116openalex-snapshot
Whose Green is greener? Examining the effects of corporate carbon emission efforts on purchase intention
inferred← citeshttps://doi.org/10.1080/23311975.2025.2579663openalex-snapshot
Quality, determinants and financial consequences of climate change disclosures: a structured review
inferred← citeshttps://doi.org/10.1108/jgr-03-2025-0062openalex-snapshot
Growth opportunity and climate change disclosure (CCD): the moderating effect of green financing
inferred← citeshttps://doi.org/10.1108/medar-04-2026-3901openalex-snapshot
An integrated framework for climate risk management and reporting in contemporary business reality
inferred← citeshttps://doi.org/10.1108/sampj-04-2024-0402openalex-snapshot
Board governance drivers of corporate sustainability levels in private firms: evidence from Sweden
inferred← citeshttps://doi.org/10.1108/sampj-11-2024-1190openalex-snapshot
ESG performance in GCC banks: the influence of ownership structure, risk attitude and board characteristics in Islamic vs conventional contexts
inferred← citeshttps://doi.org/10.1371/journal.pone.0313638openalex-snapshot
Carbon information disclosure and corporate financial performance—Empirical evidence based on heavily polluting industries in China
inferred← citeshttps://doi.org/10.2139/ssrn.5282573openalex-snapshot
Climate Talk, Performance Walk? A Meta-Review of Corporate Climate Commitment and Performance
inferred← citeshttps://doi.org/10.2139/ssrn.5400978openalex-snapshot
Corporate Circular Economy Strategies: Balancing Environmental Impact, Reputation and Greenwashing Risks
inferred← citeshttps://doi.org/10.22306/al.v12i2.646openalex-snapshot
ESG reporting in the automotive industry
inferred← citeshttps://doi.org/10.3390/su17177628openalex-snapshot
Evaluating Corporate Carbon Emissions Reporting: Assessing Transparency and Completeness with the Carbon Integrity Index
inferred← citeshttps://doi.org/10.3390/su18073524openalex-snapshot
Low-Carbon Policy and Earnings Management: Evidence from Chinese Listed Companies
inferred← citeshttps://doi.org/10.3390/su18179083openalex-snapshot
Downside Tail Risk Spillover Effects Among High-Carbon-Emission Industries Under Carbon Financial Regulatory Policy Uncertainty: Implications for Sustainable Transition
inferred← citeshttps://doi.org/10.34659/eis.2024.89.2.868openalex-snapshot
Carbon footprint reporting example on WIG30 Index companies for 2021-2022
inferred← citeshttps://doi.org/10.34659/eis.2024.91.4.984openalex-snapshot
Reporting of environmental information by Polish listed companies on the example of energy sector companies listed on the Warsaw Stock Exchange for 2022-2023
inferred← citeshttps://doi.org/10.34659/eis.2025.93.2.1063openalex-snapshot
ESG reporting of Polish listed companies on the example of the energy sector and the defence industry
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