Determinants and Economic Consequences of Non-financial Disclosure Quality

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Do Markets Punish or Reward Corporate Social Responsibility Decoupling? (2020, background): “Existing research confirms that when high CSR performance firms issue CSR reports, analysts are more likely to follow those firms (Dhaliwal et al., 2011; Gao et al., 2016).”
Corporate Governance, Integrated Reporting and the Use of Credibility-enhancing Mechanisms on Integrated Reports (2019, background): “…AC quality Corporate Governance, Integrated Reporting 647 and IRQ offer support for previous studies that report a positive effect of board and audit committee quality on corporate reporting practices, including ﬁnancial and sustainability reporting (e.g. Beasley et al., 2000; Gao et al., 2016).”
COVID‐19 impact, sustainability performance and firm value: international evidence (2021, unknown): “The stakeholder value maximisation view suggests that firms making sustainable investments to satisfy stakeholders will consequently receive the latter’s support for how those firms are conducting their operations, ultimately increasing their value (Deng et al., 2013; Gao et al., 2016; Bose et al., ”
ESG practices and the cost of debt: Evidence from EU countries (2019, methodology): “Our study expects a signiﬁcant impact of ESG disclosure on the relationship between ESG performance and the cost of debt (Al-Tuwaijri et al., 2004; Clarkson et al., 2008; Dhaliwal, Li et al., 2011; Lyon & Maxwell, 2011; Gao et al., 2016).”