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European Accounting Review Volume 30, 2021 - Issue 2
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The information content of corporate social responsibility disclosure in Europe: an institutional perspective

Stéphanie Mittelbach-Hörmanseder* Department of Accounting, Finance & Statistics, Institute for Accounting & Auditing, WU Vienna, Vienna, AustriaCorrespondence[email protected]
,
Katrin Hummel** Department of Business Administration, University of Zurich, Zurich, Switzerland. LinkedIn: Katrin Hummel;
&
Margarethe Rammerstorfer† Department of Accounting, Finance & Statistics, Institute for Finance, Banking and Insurance, WU Vienna, Vienna, Austria
Pages 309-348 | Received 30 Nov 2017, Accepted 22 Apr 2020, Published online: 23 May 2020

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Jan Bebbington, Matias Laine, Carlos Larrinaga & Giovanna Michelon. (2023) Environmental Accounting in the European Accounting Review: A Reflection. European Accounting Review 32:5, pages 1107-1128.
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Mona Al-Dosari, Ana Marques & Jenny Fairbrass. (2023) The effect of the EU’s directive on non-financial disclosures of the oil and gas industry. Accounting Forum 47:2, pages 166-197.
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Tami Dinh, Anna Husmann & Gaia Melloni. (2023) Corporate Sustainability Reporting in Europe: A Scoping Review. Accounting in Europe 20:1, pages 1-29.
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Pablo de Andrés, Salvatore Polizzi, Enzo Scannella & Nuria Suárez. (2022) Corruption-related disclosure in the banking industry: evidence from GIPSI countries. The European Journal of Finance 0:0, pages 1-25.
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Michael D. Kimbrough, Xu (Frank) Wang, Sijing Wei & Jiarui (Iris) Zhang. (2022) Does Voluntary ESG Reporting Resolve Disagreement among ESG Rating Agencies?. European Accounting Review 0:0, pages 1-33.
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Katrin Hummel, Stéphanie Mittelbach-Hörmanseder, Charles H. Cho & Dirk Matten. (2022) Corporate social responsibility disclosure: a topic-based approach. Accounting and Business Research 0:0, pages 1-38.
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Damai Nasution & Devi S. Kalanjati. (2022) The complementary nature of audited financial reporting and corporate social responsibility disclosure. Journal of Sustainable Finance & Investment 0:0, pages 1-25.
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Ries Breijer & René P. Orij. (2022) The Comparability of Non-Financial Information: An Exploration of the Impact of the Non-Financial Reporting Directive (NFRD, 2014/95/EU). Accounting in Europe 19:2, pages 332-361.
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Silvia Panfilo & Joanna Krasodomska. (2022) Climate Change Risk Disclosure in Europe: The Role of Cultural-Cognitive, Regulative, and Normative Factors. Accounting in Europe 19:1, pages 226-253.
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Katrin Hummel & Manuel Szekely. (2022) Disclosure on the Sustainable Development Goals – Evidence from Europe. Accounting in Europe 19:1, pages 152-189.
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Begoña Giner, Francisca Pardo & Carina Barreto. Interconnecting financial and sustainability information: does the multi-capital approach explain adherence to the IIRC framework?. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 0:0, pages 1-32.
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Luca Ferri, Annamaria Zampella & Adele Caldarelli. (2023) Driving through the fog: exploring factors affecting disclosure readability in the European agrifood and beverage industries. British Food Journal 125:8, pages 3007-3027.
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Frank Hubers & Thomas Thijssens. (2023) Protect, respect, remedy, and report? Development of human rights reporting in the context of formal institutional settings. Corporate Social Responsibility and Environmental Management.
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Tao Xie & Yanan Li. (2023) Political connections, institutional environment and informativeness of stock price. Finance Research Letters, pages 103892.
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Victoria Krivogorsky, Natalia Mintchik & Anna Alon. (2023) Accounting research in former Soviet bloc countries: Past trends and current and future developments. Journal of International Accounting, Auditing and Taxation 50, pages 100529.
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Tatiana Garanina & Oksana Kim. (2023) The relationship between CSR disclosure and accounting conservatism: The role of state ownership. Journal of International Accounting, Auditing and Taxation 50, pages 100522.
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Abdifatah Ahmed Haji, Paul Coram & Indrit Troshani. (2022) Consequences of CSR reporting regulations worldwide: a review and research agenda. Accounting, Auditing & Accountability Journal 36:1, pages 177-208.
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Christina Bannier. 2023. Mit Sustainable Finance die Transformation dynamisieren. Mit Sustainable Finance die Transformation dynamisieren 159 170 .
Chunying Guo, Baochen Yang & Ying Fan. (2022) Does mandatory CSR disclosure improve stock price informativeness? Evidence from China. Research in International Business and Finance 62, pages 101733.
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Simone Pizzi, Salvatore Principale & Elbano de Nuccio. (2022) Material sustainability information and reporting standards. Exploring the differences between GRI and SASB. Meditari Accountancy Research.
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Min Bai, Greg Hou & Frank Scrimgeour. (2022) Workforce culture diversity and compliance costs in the global banking sector. Journal of Corporate Accounting & Finance 33:4, pages 109-122.
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Jennifer Boutant Lapeyre, Marc-Antoine Gatignol & Isabelle Martinez. (2022) Lisibilité des informations non financières des entreprises françaises : impact de l’intégration et conséquences sur le marché financier. Comptabilité Contrôle Audit Tome 28:4, pages 51-99.
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Ali Uyar, Simone Pizzi, Fabio Caputo, Cemil Kuzey & Abdullah S. Karaman. (2021) Do shareholders reward or punish risky firms due to CSR reporting and assurance?. Managerial and Decision Economics 43:5, pages 1596-1620.
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Tobias Gerwing, Peter Kajüter & Maximilian Wirth. (2022) The role of sustainable corporate governance in mandatory sustainability reporting quality. Journal of Business Economics 92:3, pages 517-555.
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Simone Pizzi, Mara Del Baldo, Fabio Caputo & Andrea Venturelli. (2021) Voluntary disclosure of Sustainable Development Goals in mandatory non‐financial reports: The moderating role of cultural dimension. Journal of International Financial Management & Accounting 33:1, pages 83-106.
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Francesca Rossignoli, Riccardo Stacchezzini & Alessandro Lai. (2021) Financial analysts' reaction to voluntary integrated reporting: cross-sectional variation in institutional enforcement contexts. Journal of Applied Accounting Research 23:1, pages 29-54.
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Hamzeh Al Amosh & Saleh F. A. Khatib. (2021) Corporate governance and voluntary disclosure of sustainability performance: the case of Jordan. SN Business & Economics 1:12.
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Andrea Venturelli. 2020. Encyclopedia of Sustainable Management. Encyclopedia of Sustainable Management 1 3 .
Tami Dinh, Anna Husmann & Gaia Melloni. (2022) Corporate Sustainability Reporting and Performance in Europe: A Scoping Review. SSRN Electronic Journal.
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Katrin Hummel & Dominik Jobst. (2021) The Current State and Future of Corporate Sustainability Reporting Regulations in the European Union. SSRN Electronic Journal.
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Katrin Hummel. (2019) Reporting on the Sustainable Development Goals – Early Evidence from Europe. SSRN Electronic Journal.
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