' forecast accuracy. Both independent variables were operationalized matching the indicators of the GRI sector guidelines with … that it is the amount of CSR material information disclosed and not the CSR performance which reduces analysts' forecast … disclosures help to reduce analysts' forecast error. According to the results, signaling theory is more helpful than the …

We examine the association with analyst forecast quality of both CO2 emission disclosure and corporate social reporting … reduction in error, bias and forecast dispersion and a significant improvement of the analysts' information environment for … responsibility reporting and forecast error only for a one-year horizon and bias for a one and two-year horizon. Previous work had …

' forecast errors – worsen if firms disclose more information on CSR performance – measured using Bloomberg's ESG disclosure …

We examine the relationship between disclosure of nonfinancial information and analyst forecast accuracy using firm … forecast error. This relationship is stronger in countries that are more stakeholder-oriented — i.e., in countries where CSR …