ESG

Working Paper

Institutional Investors’ Views and Preferences on Climate Risk Disclosure

We survey institutional investors on firms’ climate risk disclosures. Many investors believe climate risk reporting to be as important as traditional financial reporting and that it should be mandatory and more standardized. However, they also...Read more

Emirhan Ilhan
Philipp Krueger
Zacharias Sautner
Laura Starks
25 February 2020

ESG Performance and Disclosure: A Cross-Country Analysis

We use a unique dataset to examine the link between ESG disclosure and quality through a cross-country comparison of disclosure requirements and stewardship codes. We find a strong relationship between the extent of ESG disclosure and the quality...Read more

Florencio Lopez-de-Silanes
Joseph McCahery
Paul C. Pudschedl
17 December 2019

Adoption of CSR and Sustainability Reporting Standards: Economic Analysis and Review

This study provides an economic analysis of the determinants and consequences of corporate social responsibility (CSR) and sustainability reporting. To frame our analysis, we consider a widespread mandatory adoption of CSR reporting standards in...Read more

Luzi Hail
Christian Leuz
08 August 2019

News

Video

Anete Pajuste (Stockholm School of Economics (Riga)) who spoke at the "New Research on Executive Compensation and on Sustainability" conference that took place on the 16-17/12/19 at Bar-Ilan University. The full paper and slides from this presentation can be downloaded here: https://ecgi.global/content/new-research-executive-compensation-and-sust...

23 January 2020

Pages