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- W3206281301 abstract "This paper examines how differences in CSR reporting regulations influence their impact on information asymmetry for both the firms affected and their non-affected peers. Using an international sample of firms based in 24 countries, of which 12 countries have adopted CSR regulations, we find that the decrease in bid-ask spreads after CSR mandates is stronger for mandates issued by governments than for those issued by stock exchanges and stronger for mandates requiring standalone CSR reports than for those requiring other formats. We document that CSR mandates also mitigate the information asymmetry of non-affected firms due to comparability externalities. In cross-sectional analyses, we find that the effect on information asymmetry associated with mandates is greater for firms that use well-established reporting guidelines, such as the Global Reporting Initiative (GRI). We control for firms’ CSR performance in sensitivity analyses and find that the decrease in information asymmetry is attributable to increased disclosure rather than to a change in CSR activity." @default.
- W3206281301 created "2021-10-25" @default.
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- W3206281301 date "2021-01-01" @default.
- W3206281301 modified "2023-09-23" @default.
- W3206281301 title "How to Regulate Corporate Social Responsibility Reporting - International Evidence on the Impact of Different Regulatory Approaches" @default.
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- W3206281301 doi "https://doi.org/10.2139/ssrn.3850179" @default.
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