The Consequences of Mandatory Corporate Sustainability Reporting

@inproceedings{Ioannou2017TheCO,
  title={The Consequences of Mandatory Corporate Sustainability Reporting},
  author={I. Ioannou and George Serafeim},
  year={2017}
}
We examine the effect of mandatory corporate sustainability reporting (MCSR) on several measures of social responsibility using both country and firm-level data. Using data for 58 countries, we show that after the adoption of MCSR laws and regulations, the social responsibility of business leaders increases and both sustainable development and employee training become a higher priority for companies. Moreover, for companies in countries with MCSR, corporate governance improves and on average… Expand
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