We examine the ability of a socially responsible investment index to effect firms' compliance with best-practice climate-change management and the subsequent impact on their carbon emissions. Using a quasi-experimental setting involving an international sample of large public companies we show...

We analyse the FTSE4Good corporate social responsibility score of 1,825 firms in 25 countries and hypothesise that corporate social responsibility imposes costs on the firm’s owners, whereas benefits may only partially accrue to those owners or instead to various other stakeholders. Managers...

We examine the relationship of corporate social responsibility (CSR) with earnings management in the context of changing regulatory regimes. We find firms with higher CSR engagement are more likely to have higher discretionary accruals before the Sarbanes Oxley Act of 2002 (SOX) whereas...

Using over 18 thousand cases from 3,541 companies drawn from 30 developed countries over the period 2002 to 2010 we analyse the impact of strategic shareholdings on different elements of corporate social responsibility (CSR). We find that total strategic shareholdings adversely affect the...

We use an experimental setting to investigate the impact of investor engagement and management attitudes on the reporting and performance of climate change management. Our results show that engaged companies were more likely than the control group to improve both their climate change reporting...