Reporting

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

Listed Companies' Engagement with Diversity: A Multi-Jurisdictional Study of Annual Report Disclosures

The paper reports the findings of a multi-jurisdictional study on companies? reporting of diversity practices at board level and below. It involved a review of the 2009, 2010 and 2011 annual reports of listed companies in Australia, Belgium,...Read more

Blanaid Clarke
01 August 2013

The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research

This paper discusses the empirical literature on the economic consequences of disclosure and financial reporting regulation, drawing on U.S. and international evidence. Given the policy relevance of research on regulation, we highlight the...Read more

Christian Leuz
01 December 2015

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