Governmental and scientific news and insights on investor oriented environmental, social, and governance (ESG) data.
News 2017-01-26T20:40:39+00:00

Which CSR Activities Are More Consequential? Evidence from the Great Recession

March 30th, 2018|0 Comments

We exploit the Great Recession of 2008 to study how firms view corporate social responsibility (CSR). When confronted with an adverse exogenous shock, firms are forced to [...]

Female directors and real activities manipulation: Evidence from China

March 30th, 2018|0 Comments

Unlike previous studies that focus on accrual-based earnings management, this study analyzes real activities manipulation and investigates whether female directors on boards of directors (BoDs) affect managers’ [...]

Insights from the Reporting Exchange: ESG reporting provisions trends

March 2nd, 2018|0 Comments

The research conducted as part of the Reporting Exchange project supports the existing argument that the variety and overlap of corporate reporting provisions make this field complicated [...]

The Governance of Foundation-Owned Firms

March 2nd, 2018|0 Comments

The burgeoning literature on corporate governance, both in economics and in law, has focused heavily on the agency costs of delegated management. It is therefore striking to encounter a large [...]

CEO Tenure and Stock Returns Performance

March 2nd, 2018|0 Comments

This study shows that CEO tenure has positive and robust predictive power on cross-sectional stock returns. We show that a hedge portfolio constructed based on CEO tenure yields an annualised [...]

UNCTAD/ISAR releases research by Center for ESG Research: Reporting on the Sustainable Development Goals

February 3rd, 2018|0 Comments

“The SDGs present an opportunity for business-led solutions and technologies to be developed and implemented to address the world’s biggest sustainable development challenges,” As noted in the SDG Compass, But [...]

Symbolic Management and the Glass Cliff: Evidence from the Boardroom Careers of Female and Male Directors

January 29th, 2018|0 Comments

This paper uses archival board data to demonstrate that women who take positions as directors of UK companies have shorter tenures than their male counterparts. The authors show that female [...]

Nonfinancial Risk Disclosure & the Costs of Private Ordering

January 29th, 2018|0 Comments

In 2016, the Securities and Exchange Commission (SEC) considered for the first time whether financial disclosure reform should address sustainability matters and other sources of nonfinancial risk. The resulting debate [...]

Comparing the Implementation of the EU Non-Financial Reporting Directive

January 29th, 2018|0 Comments

The paper analyses the implementation of the EU Non-Financial Reporting Directive in four European Member States: UK, Germany, France and Italy. The first part reviews the main trends, key differences [...]