The debate surrounding climate change often centers on companies' contributions to global warming, which has led to an increase in the importance of carbon disclosure. We evaluate the current state of related research and identify its trends, coherences, and caveats via a systematic literature...

We examine whether mandatory climate reporting leads to changes in firms’ carbon emissions. Using propensity score matching and a difference-in-differences design, we assess the effects of the Greenhouse Gas Reporting Program (GHGRP), introduced by the Environmental Protection Agency (EPA) in...

We investigate the capital market reaction in response to the publication of the Sustainability Accounting Standards Board's (SASB) standards on the financial materiality of environmental, social, and governance (ESG) issues. Based on the argument that accounting mechanisms impact perceptions...

"This insightful Research Handbook provides an overview of the complex and multifaceted nature of sustainability reporting. Bringing together over 50 researchers from across the globe, it summarises the current state of knowledge, identifies key methodological approaches and research gaps, and...