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Mandatory CSR reporting—literature review and future developments in Germany
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What this work says
Outgoing claims: the papers this work cites, builds on, or argues with.
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Conformance and Deviance: Company Responses to Institutional Pressures for Corporate Social Responsibility Reporting
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Corporate Responsibility Reporting and its Determinants in Comparative Perspective – a Review of the Empirical Literature and a Meta‐analysis
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Corporate Social Responsibility Reporting in China: An Overview and Comparison with Major Trends
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Compliance with Mandatory Environmental Reporting in Financial Statements: The Case of Spain (2001–2003)
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Is Corporate Responsibility Converging? A Comparison of Corporate Responsibility Reporting in the USA, UK, Australia, and Germany
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The Value Relevance of Financial and Non-Financial Environmental Reporting
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Assessing the quality of corporate social responsibility reports: the case of reporting practices in selected European Union member states
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Theory of the firm: Managerial behavior, agency costs and ownership structure
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Market valuation of greenhouse gas emissions under a mandatory reporting regime: Evidence from the UK
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Different rays of sunlight: Understanding information disclosure and carbon transparency
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Coercive, normative and mimetic isomorphism as determinants of the voluntary assurance of sustainability reports
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The effect of mandatory CSR disclosure on firm profitability and social externalities: Evidence from China
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Determinants of sustainability reporting: a review of results, trends, theory, and opportunities in an expanding field of research
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Mine site-level water reporting in the Macquarie and Lachlan catchments: a study of voluntary and mandatory disclosures and their value for community decision-making
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The credibility of CSR (corporate social responsibility) reports in Europe. Evidence from a quantitative content analysis in 11 countries
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The iron cage revisited institutional isomorphism and collective rationality in organizational fields
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The International Framework
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Effects of the Design of Environmental Disclosure Regulation on Information Provision: The Case of Israeli Securities Regulation
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Social Accountability and Corporate Greenwashing
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Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research
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Accountability and accounting regulation: the case of the Spanish environmental disclosure standard
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Corporate Reporting Practices in Poland and Romania – An Ex-ante Study to the New Non-financial Reporting European Directive
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Environmental Reporting as a Communications Tool: A Question of Enforcement?
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The Consequences of Mandatory Corporate Sustainability Reporting
inferredcites →https://doi.org/10.1108/aaaj-09-2013-1465openalex-snapshot
Corporate response to climate change: language, power and symbolic construction
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Towards a theory of social responsibility reporting
inferredcites →https://doi.org/10.1108/cms-12-2014-0232openalex-snapshot
A sociological theory of corporate finance
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Sustainability reporting in the Austrian, German and Swiss public sector
inferredcites →https://doi.org/10.1108/jaar-03-2014-0030openalex-snapshot
The impact of explicit CSR regulation: evidence from China’s mining firms
inferredcites →https://doi.org/10.1108/maj-07-2012-0729openalex-snapshot
Corporate social responsibility disclosures over time: evidence from Malaysia
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inferredcites →https://doi.org/10.1108/srj-03-2014-0041openalex-snapshot
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inferredcites →https://doi.org/10.1109/tpc.2012.2205732openalex-snapshot
The Corporate Social Responsibility Report: The Hybridization of a “Confused” Genre (2007–2011)
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Steering CSR Through Home State Regulation: A Comparison of the Impact of the UK Bribery Act and Modern Slavery Act on Global Supply Chain Governance
inferredcites →https://doi.org/10.1111/j.1467-6281.2007.00225.xopenalex-snapshot
The Introduction of Mandatory Environmental Reporting Guidelines: Australian Evidence
inferredcites →https://doi.org/10.1111/j.1467-8683.2012.00926.xopenalex-snapshot
A Multi‐level Perspective of CSR Reporting: The Implications of National Institutions and Industry Risk Characteristics
inferredcites →https://doi.org/10.1111/j.1475-679x.2008.00306.xopenalex-snapshot
Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences
inferredcites →https://doi.org/10.1177/0007650312449260openalex-snapshot
The Social Context of Corporate Social Responsibility
inferredcites →https://doi.org/10.1177/0007650316645337openalex-snapshot
Tackling Complexity in Business and Society Research: The Methodological and Thematic Potential of Factorial Surveys
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Stakeholder Theory: Reviewing a Theory That Moves Us
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Environmental Disclosure in China: An Examination of the Green Securities Policy
inferredcites →https://doi.org/10.1177/1086026615575542openalex-snapshot
Organizations, Climate Change, and Transparency
inferredcites →https://doi.org/10.1287/mnsc.2018.3099openalex-snapshot
Market Reaction to Mandatory Nonfinancial Disclosure
inferredcites →https://doi.org/10.2139/ssrn.2664547openalex-snapshot
Materiality of Nonfinancial Information: Theoretical Foundations and Empirical Evidence
inferredcites →https://doi.org/10.2307/1115736openalex-snapshot
The Modern Corporation and Private Property
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The Modern Corporation and Private Property
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Why and How Investors Use ESG Information: Evidence from a Global Survey
inferredcites →https://doi.org/10.3390/su9081385openalex-snapshot
Directive 2014/95/EU: Are Italian Companies Already Compliant?
inferredcites →https://doi.org/10.4337/9781800372092.00013openalex-snapshot
Directive 2011/83/EU of the European Parliament and of the Council of 25 October
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INSTRUMENTAL STAKEHOLDER THEORY: A SYNTHESIS OF ETHICS AND ECONOMICS
inferredcites →https://doi.org/10.5860/choice.42-6198openalex-snapshot
Conducting research literature reviews: from the Internet to paper
inferredcites →https://doi.org/10.7208/chicago/9780226264189.001.0001openalex-snapshot
61. Capitalism and Freedom
What points at this work
Incoming claims: where this work appears in other papers’ reference lists and arguments.
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The Effect of Mandatory Corporate Social Responsibility (CSR) Disclosure on Corporate Financial performance in China: A DID Analysis
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How mandatory corporate social responsibility can help governments with development goals
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Nonfinancial reporting in family firms: A systematic review and agenda for future research
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Corporate Environmental Responsibility and Cost of Equity Capital: A Meta‐Analytical Review
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Are mandatory non‐financial disclosures credible? Evidence from Italian listed companies
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Examining the quality of the consolidated mandatory non‐financial statements of a cooperative banking group: A longitudinal analysis
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Corporate social responsibility practices: An empirical study of voluntary and mandatory disclosure by NIFTY 100 companies
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Measuring the Quality of Non-financial Risk-Related Disclosure
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SMEs and IR: Evidence from Germany
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In Search of Materiality for Nonfinancial Information Under the Female Lens, After the Directive 2014/95/EU Transposed. A Multiple Italian Case Study
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The Issue of Gender Inequalities in the Non-financial Statements. An Empirical Analysis
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Data-Driven Change: The Role of Focal Firms in Advancing Sustainability Standards in Global Supply Chains
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Sustainable Development in Healthcare Through an Environmental, Social and Governance Approach
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Staging or real commitment? CEO reputation management as a moderator of the influence of firm size on corporate social responsibility performance and controversies
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Corporate sustainability regulation in the EU and its member states: Burden, opportunity and moral imperative (not only) for small and medium sized enterprises
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The efficacy of board independence on C.S.R. practices: empirical evidence from China
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Modern slavery in supply chains: a systematic literature review
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Online stakeholder dialogue:quo vadis? – An empirical analysis in German-speaking countries
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From voluntarism to regulation: effects of Directive 2014/95/EU on sustainability reporting in the EU
inferred← citeshttps://doi.org/10.1108/jaoc-12-2023-0232openalex-snapshot
Do mandatory and voluntary adoption of integrated and sustainability reporting influence value creation?
inferred← citeshttps://doi.org/10.1108/mrr-02-2019-0073openalex-snapshot
CSR reporting: a review of research and agenda for future research
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The effectiveness of the environmental, social and governance reporting guide on disclosure quality: evidence from Hong Kong
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The Stage of Non-financial Reporting in Romania
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Towards 2014/95/EU directive compliance: the case of Poland
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Environmental Disclosure Tone and Analyst Forecast Behaviour: A Study of the EU Nonfinancial Reporting Directive
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The consequences of mandatory corporate social responsibility expenditure: An empirical evidence from India
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How does the EU non‐financial directive affect the assurance market?
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A Country-Comparative Analysis of the Transposition of the EU Non-Financial Directive: An Institutional Approach
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Consequences of Non-Financial Reporting Directive in Poland
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Analysis of Compliance with the Mandatory Sustainability Report in Peruvian Listed Companies
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Preparedness for Mandatory CSR Reporting of Multinational Companies: Case of the Czech Republic
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Mandatory Nonfinancial Disclosure and Its Consequences on the Sustainability Reporting Quality of Italian and German Companies
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Corporate Responsibility in India: Academic Perspectives on the Companies Act 2013
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Sustainability Reporting Quality of Peruvian Listed Companies and the Impact of Regulatory Requirements of Sustainability Disclosures
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The Commons, the Common Good and Extraterritoriality: Seeking Sustainable Global Justice through Corporate Responsibility
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Determinants and Value Relevance of Voluntary Assurance of Sustainability Reports in a Mandatory Reporting Context: Evidence from Europe
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Impact of Paradigm Shift in Corporate Social Responsibility from Voluntary to Mandatory on Corporate Financial Performance
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Catalyzing Sustainable Futures
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Reporting by Non-Listed Companies on Corporate Social Responsibility
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