ESG Assurance in the United States

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Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting

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Mandatory CSR and sustainability reporting: economic analysis and literature review

Hans Bonde Christensen, Luzi Hail, Christian Leuz · Review of Accounting Studies · 2021 · 1.6K citations · Full text

Business, Accountancy, Accounting +17

Do Investors Value Sustainability? A Natural Experiment Examining Ranking and Fund Flows

Samuel M. Hartzmark, Abigail B. Sussman · The Journal of Finance · 2019 · 1.5K citations

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Assurance on Sustainability Reports: An International Comparison

Wai Fong Chua · Research Publications (Maastricht University) · 2009 · 1.4K citations

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