Retail Investors’ Perceptions of the Decision-Usefulness of Economic Performance, Governance and Corporate Social Responsibility Disclosures

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ESG and financial performance: aggregated evidence from more than 2000 empirical studies (2015, background): “For many, the business case for responsible investing seems not obvious (Feri 2009; Cohen et al. 2011; Riedl and Smeets 2015).”
Corporate Social Responsibility and Firm Debt Maturity (2015, unknown): “According to Cohen et al. (2011) study, investors are interested in the content of the information on corporate social performance.”
Who Uses Financial Reports and for What Purpose? Evidence from Capital Providers (2014, unknown): “There is also evidence that retail investors prefer audited to non-audited information (Ernst et al., 2009; Hodge et al., 2010; Cohen et al., 2011).”
Corporate Social Responsibility and Investment Efficiency (2016, unknown): “For instance, Hong and Kacperczyk (2009) provide similar findings by analysing sin companies; Cohen et al. (2011) show that investors expressed an interest in increasing their use of non-financial information in the future, and Dhaliwal et al. (2012) demonstrate that the benefits associated with…”
Voluntary disclosure of non-financial information and its association with sustainability performance (2017, background): “Voluntary non-financial disclosure The interaction between voluntary and mandatory disclosures has been examined in prior research (Einhorn, 2005), suggesting that voluntary financial disclosure can provide additional information to investors (Cohen et al., 2011).”