{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,7,3]],"date-time":"2026-07-03T17:47:36Z","timestamp":1783100856977,"version":"3.54.6"},"reference-count":149,"publisher":"Elsevier BV","issue":"1","license":[{"start":{"date-parts":[[2023,1,1]],"date-time":"2023-01-01T00:00:00Z","timestamp":1672531200000},"content-version":"tdm","delay-in-days":0,"URL":"https:\/\/www.elsevier.com\/tdm\/userlicense\/1.0\/"},{"start":{"date-parts":[[2023,1,1]],"date-time":"2023-01-01T00:00:00Z","timestamp":1672531200000},"content-version":"tdm","delay-in-days":0,"URL":"https:\/\/www.elsevier.com\/legal\/tdmrep-license"}],"funder":[{"DOI":"10.13039\/100006220","name":"American Accounting Association","doi-asserted-by":"publisher","id":[{"id":"10.13039\/100006220","id-type":"DOI","asserted-by":"publisher"}]}],"content-domain":{"domain":["elsevier.com","sciencedirect.com"],"crossmark-restriction":true},"short-container-title":["The British Accounting Review"],"published-print":{"date-parts":[[2023,1]]},"DOI":"10.1016\/j.bar.2022.101149","type":"journal-article","created":{"date-parts":[[2022,11,24]],"date-time":"2022-11-24T11:21:24Z","timestamp":1669288884000},"page":"101149","update-policy":"https:\/\/doi.org\/10.1016\/elsevier_cm_policy","source":"Crossref","is-referenced-by-count":666,"title":["Environmental, Social, and Governance (ESG) disclosure: A literature review"],"prefix":"10.1016","volume":"55","author":[{"ORCID":"https:\/\/orcid.org\/0000-0001-8365-6520","authenticated-orcid":false,"given":"Albert","family":"Tsang","sequence":"first","affiliation":[],"role":[{"vocabulary":"crossref","role":"author"}]},{"ORCID":"https:\/\/orcid.org\/0000-0002-0306-3096","authenticated-orcid":false,"given":"Tracie","family":"Frost","sequence":"additional","affiliation":[],"role":[{"vocabulary":"crossref","role":"author"}]},{"given":"Huijuan","family":"Cao","sequence":"additional","affiliation":[],"role":[{"vocabulary":"crossref","role":"author"}]}],"member":"78","reference":[{"issue":"5\u20136","key":"10.1016\/j.bar.2022.101149_bib1","doi-asserted-by":"crossref","first-page":"447","DOI":"10.1016\/S0361-3682(03)00032-1","article-title":"The relations among environmental disclosure, environmental performance, and economic performance: A simultaneous equations approach","volume":"29","author":"Al-Tuwaijri","year":"2004","journal-title":"Accounting, Organizations and Society"},{"issue":"3","key":"10.1016\/j.bar.2022.101149_bib2","doi-asserted-by":"crossref","first-page":"87","DOI":"10.2469\/faj.v74.n3.2","article-title":"Why and how investors use ESG information: Evidence from a global survey","volume":"74","author":"Amel-Zadeh","year":"2018","journal-title":"Financial Analysts Journal"},{"issue":"2","key":"10.1016\/j.bar.2022.101149_bib3","doi-asserted-by":"crossref","first-page":"642","DOI":"10.1016\/j.jfineco.2021.09.009","article-title":"Sustainable investing with ESG rating uncertainty","volume":"145","author":"Avramov","year":"2022","journal-title":"Journal of Financial Economics"},{"issue":"6","key":"10.1016\/j.bar.2022.101149_bib4","doi-asserted-by":"crossref","first-page":"1887","DOI":"10.2308\/accr-10127","article-title":"Contracting benefits of corporate giving: An experimental investigation","volume":"86","author":"Balakrishnan","year":"2011","journal-title":"The Accounting Review"},{"issue":"2","key":"10.1016\/j.bar.2022.101149_bib5","doi-asserted-by":"crossref","first-page":"904","DOI":"10.1111\/1911-3846.12457","article-title":"Shareholder activism and voluntary disclosure initiation: The case of political spending","volume":"36","author":"Baloria","year":"2019","journal-title":"Contemporary Accounting Research"},{"issue":"2","key":"10.1016\/j.bar.2022.101149_bib6","doi-asserted-by":"crossref","first-page":"81","DOI":"10.2308\/tar-2018-0281","article-title":"Corporate social responsibility and the market reaction to negative events: Evidence from inadvertent and fraudulent restatement announcements","volume":"96","author":"Bartov","year":"2021","journal-title":"The Accounting Review"},{"issue":"305","key":"10.1016\/j.bar.2022.101149_bib7","doi-asserted-by":"crossref","first-page":"1","DOI":"10.1111\/j.1468-0335.2009.00843.x","article-title":"Individual and corporate social responsibility","volume":"77","author":"B\u00e9nabou","year":"2010","journal-title":"Economica"},{"key":"10.1016\/j.bar.2022.101149_bib8","series-title":"Aggregate confusion: The divergence of ESG ratings. Review of Finance","author":"Berg","year":"2022"},{"issue":"1","key":"10.1016\/j.bar.2022.101149_bib9","doi-asserted-by":"crossref","first-page":"16","DOI":"10.1016\/j.bar.2016.10.001","article-title":"Environmental, social and governance disclosure, integrated reporting, and the accuracy of analyst forecasts","volume":"50","author":"Bernardi","year":"2018","journal-title":"The British Accounting Review"},{"key":"10.1016\/j.bar.2022.101149_bib10","series-title":"More than values: The value-based sustainability reporting that investors want","author":"Bernow","year":"2019"},{"key":"10.1016\/j.bar.2022.101149_bib11","first-page":"1","article-title":"Environmental disclosure research: Review and synthesis","volume":"22","author":"Berthelot","year":"2003","journal-title":"Journal of Accounting Literature"},{"issue":"3","key":"10.1016\/j.bar.2022.101149_bib12","doi-asserted-by":"crossref","first-page":"357","DOI":"10.1016\/0165-4101(94)90026-4","article-title":"Environmental disclosures, regulatory costs, and changes in firm value","volume":"18","author":"Blacconiere","year":"1994","journal-title":"Journal of Accounting and Economics"},{"issue":"2","key":"10.1016\/j.bar.2022.101149_bib13","doi-asserted-by":"crossref","first-page":"49","DOI":"10.2307\/41164638","article-title":"A strategic posture toward corporate social responsibility","volume":"18","author":"Bowman","year":"1975","journal-title":"California Management Review"},{"issue":"2","key":"10.1016\/j.bar.2022.101149_bib14","doi-asserted-by":"crossref","first-page":"111","DOI":"10.1007\/s10551-006-9071-z","article-title":"Corporate social responsibility and resource-based perspectives","volume":"69","author":"Branco","year":"2006","journal-title":"Journal of Business Ethics"},{"issue":"2","key":"10.1016\/j.bar.2022.101149_bib15","doi-asserted-by":"crossref","first-page":"665","DOI":"10.1111\/1911-3846.12542","article-title":"The influence of corporate social responsibility measures on investors' judgments when integrated in a financial report versus presented in a separate report","volume":"37","author":"Bucaro","year":"2020","journal-title":"Contemporary Accounting Research"},{"issue":"2","key":"10.1016\/j.bar.2022.101149_bib16","doi-asserted-by":"crossref","DOI":"10.1016\/j.bar.2019.100880","article-title":"Climate governance effects on carbon disclosure and performance","volume":"52","author":"Bui","year":"2020","journal-title":"The British Accounting Review"},{"issue":"3","key":"10.1016\/j.bar.2022.101149_bib17","doi-asserted-by":"crossref","first-page":"277","DOI":"10.1016\/j.bar.2019.01.002","article-title":"The determinants of companies' levels of integration: Does one size fit all?","volume":"51","author":"Busco","year":"2019","journal-title":"The British Accounting Review"},{"key":"10.1016\/j.bar.2022.101149_bib18","series-title":"Corporate social responsibility and litigation risk: Evidence from securities class action lawsuits","author":"Chakraborty","year":"2022"},{"issue":"4","key":"10.1016\/j.bar.2022.101149_bib19","doi-asserted-by":"crossref","first-page":"1329","DOI":"10.2308\/accr-50716","article-title":"Reputation repair after a serious restatement","volume":"89","author":"Chakravarthy","year":"2014","journal-title":"The Accounting Review"},{"issue":"8","key":"10.1016\/j.bar.2022.101149_bib20","doi-asserted-by":"crossref","first-page":"1597","DOI":"10.1002\/smj.2407","article-title":"Do ratings of firms converge? Implications for managers, investors and strategy researchers","volume":"37","author":"Chatterji","year":"2016","journal-title":"Strategic Management Journal"},{"issue":"1","key":"10.1016\/j.bar.2022.101149_bib21","doi-asserted-by":"crossref","first-page":"1","DOI":"10.1002\/smj.2131","article-title":"Corporate social responsibility and access to finance","volume":"35","author":"Cheng","year":"2014","journal-title":"Strategic Management Journal"},{"issue":"1","key":"10.1016\/j.bar.2022.101149_bib22","doi-asserted-by":"crossref","first-page":"169","DOI":"10.1016\/j.jacceco.2017.11.009","article-title":"The effect of mandatory CSR disclosure on firm profitability and social externalities: Evidence from China","volume":"65","author":"Chen","year":"2018","journal-title":"Journal of Accounting and Economics"},{"issue":"2","key":"10.1016\/j.bar.2022.101149_bib23","doi-asserted-by":"crossref","first-page":"53","DOI":"10.2308\/jmar-51411","article-title":"Audited financial reporting and voluntary disclosure of corporate social responsibility (CSR) reports","volume":"28","author":"Chen","year":"2016","journal-title":"Journal of Management Accounting Research"},{"issue":"6","key":"10.1016\/j.bar.2022.101149_bib24","doi-asserted-by":"crossref","DOI":"10.1016\/j.bar.2020.100939","article-title":"Determinants and consequences of voluntary corporate social responsibility disclosure: Evidence from private firms","volume":"52","author":"Chi","year":"2020","journal-title":"The British Accounting Review"},{"issue":"1","key":"10.1016\/j.bar.2022.101149_bib25","doi-asserted-by":"crossref","first-page":"14","DOI":"10.1016\/j.aos.2011.12.001","article-title":"Do actions speak louder than words? An empirical investigation of corporate environmental reputation","volume":"37","author":"Cho","year":"2012","journal-title":"Accounting, Organizations and Society"},{"issue":"21","key":"10.1016\/j.bar.2022.101149_bib26","doi-asserted-by":"crossref","first-page":"1836","DOI":"10.1080\/13504851.2020.1854443","article-title":"Effects of the litigation risk coverage on corporate social responsibility","volume":"28","author":"Choi","year":"2021","journal-title":"Applied Economics Letters"},{"issue":"7\u20138","key":"10.1016\/j.bar.2022.101149_bib27","doi-asserted-by":"crossref","first-page":"639","DOI":"10.1016\/j.aos.2006.09.009","article-title":"The role of environmental disclosures as tools of legitimacy: A research note","volume":"32","author":"Cho","year":"2007","journal-title":"Accounting, Organizations and Society"},{"issue":"4","key":"10.1016\/j.bar.2022.101149_bib28","doi-asserted-by":"crossref","first-page":"431","DOI":"10.1016\/j.aos.2009.10.002","article-title":"The language of US corporate environmental disclosure","volume":"35","author":"Cho","year":"2010","journal-title":"Accounting, Organizations and Society"},{"issue":"2","key":"10.1016\/j.bar.2022.101149_bib29","doi-asserted-by":"crossref","first-page":"377","DOI":"10.2308\/accr-51200","article-title":"Corporate accountability reporting and high-profile misconduct","volume":"91","author":"Christensen","year":"2016","journal-title":"The Accounting Review"},{"issue":"2\u20133","key":"10.1016\/j.bar.2022.101149_bib30","doi-asserted-by":"crossref","first-page":"284","DOI":"10.1016\/j.jacceco.2017.08.001","article-title":"The real effects of mandated information on social responsibility in financial reports: Evidence from mine-safety records","volume":"64","author":"Christensen","year":"2017","journal-title":"Journal of Accounting and Economics"},{"key":"10.1016\/j.bar.2022.101149_bib31","author":"Christensen"},{"issue":"3","key":"10.1016\/j.bar.2022.101149_bib32","doi-asserted-by":"crossref","first-page":"1176","DOI":"10.1007\/s11142-021-09609-5","article-title":"Mandatory CSR and sustainability reporting: Economic analysis and literature review","volume":"26","author":"Christensen","year":"2021","journal-title":"Review of Accounting Studies"},{"issue":"1","key":"10.1016\/j.bar.2022.101149_bib33","doi-asserted-by":"crossref","first-page":"147","DOI":"10.2308\/TAR-2019-0506","article-title":"Why is corporate virtue in the eye of the beholder? The case of ESG ratings","volume":"97","author":"Christensen","year":"2022","journal-title":"The Accounting Review"},{"issue":"2","key":"10.1016\/j.bar.2022.101149_bib34","doi-asserted-by":"crossref","first-page":"329","DOI":"10.2308\/accr.2004.79.2.329","article-title":"The market valuation of environmental capital expenditures by pulp and paper companies","volume":"79","author":"Clarkson","year":"2004","journal-title":"The Accounting Review"},{"issue":"8","key":"10.1016\/j.bar.2022.101149_bib35","doi-asserted-by":"crossref","first-page":"2451","DOI":"10.1108\/AAAJ-03-2018-3424","article-title":"Causes and consequences of voluntary assurance of CSR reports: International evidence involving Dow Jones sustainability index inclusion and firm valuation","volume":"32","author":"Clarkson","year":"2019","journal-title":"Accounting, Auditing & Accountability Journal"},{"issue":"4\u20135","key":"10.1016\/j.bar.2022.101149_bib36","doi-asserted-by":"crossref","first-page":"303","DOI":"10.1016\/j.aos.2007.05.003","article-title":"Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis","volume":"33","author":"Clarkson","year":"2008","journal-title":"Accounting, Organizations and Society"},{"issue":"2","key":"10.1016\/j.bar.2022.101149_bib37","doi-asserted-by":"crossref","first-page":"127","DOI":"10.2308\/bria-51185","article-title":"Nonfinancial information preferences of professional investors","volume":"27","author":"Cohen","year":"2015","journal-title":"Behavioral Research in Accounting"},{"issue":"1","key":"10.1016\/j.bar.2022.101149_bib38","doi-asserted-by":"crossref","first-page":"59","DOI":"10.2308\/ajpt-50876","article-title":"CSR and assurance services: A research agenda","volume":"34","author":"Cohen","year":"2015","journal-title":"Auditing: A Journal of Practice & Theory"},{"issue":"1","key":"10.1016\/j.bar.2022.101149_bib39","doi-asserted-by":"crossref","first-page":"173","DOI":"10.1111\/jofi.12852","article-title":"Why don't we agree? Evidence from a social network of investors","volume":"75","author":"Cookson","year":"2020","journal-title":"The Journal of Finance"},{"issue":"2","key":"10.1016\/j.bar.2022.101149_bib40","doi-asserted-by":"crossref","first-page":"111","DOI":"10.1016\/0361-3682(87)90001-8","article-title":"The impact of corporate characteristics on social responsibility disclosure: A typology and frequency-based analysis","volume":"12","author":"Cowen","year":"1987","journal-title":"Accounting, Organizations and Society"},{"key":"10.1016\/j.bar.2022.101149_bib41","series-title":"Corporate social performance and the managerial labor market. Review of Accounting Studies","author":"Dai","year":"2021"},{"issue":"2","key":"10.1016\/j.bar.2022.101149_bib42","doi-asserted-by":"crossref","first-page":"1248","DOI":"10.1111\/1911-3846.12560","article-title":"Implications of the joint provision of CSR assurance and financial audit for auditors' assessment of going\u2010concern risk","volume":"37","author":"Dal Maso","year":"2020","journal-title":"Contemporary Accounting Research"},{"issue":"1","key":"10.1016\/j.bar.2022.101149_bib43","doi-asserted-by":"crossref","first-page":"101","DOI":"10.2308\/accr-52079","article-title":"CEO materialism and corporate social responsibility","volume":"94","author":"Davidson","year":"2019","journal-title":"The Accounting Review"},{"issue":"1","key":"10.1016\/j.bar.2022.101149_bib44","doi-asserted-by":"crossref","first-page":"47","DOI":"10.2308\/accr-51224","article-title":"Do socially responsible firms pay more taxes?","volume":"91","author":"Davis","year":"2016","journal-title":"The Accounting Review"},{"key":"10.1016\/j.bar.2022.101149_bib45","author":"Deloitte"},{"issue":"3","key":"10.1016\/j.bar.2022.101149_bib46","doi-asserted-by":"crossref","first-page":"851","DOI":"10.5465\/amj.2019.0238","article-title":"Why activist hedge funds target socially responsible firms: The reaction costs of signaling corporate social responsibility","volume":"64","author":"DesJardine","year":"2021","journal-title":"Academy of Management Journal"},{"issue":"1","key":"10.1016\/j.bar.2022.101149_bib47","doi-asserted-by":"crossref","first-page":"59","DOI":"10.2308\/accr.00000005","article-title":"Voluntary nonfinancial disclosure and the cost of equity capital: The initiation of corporate social responsibility reporting","volume":"86","author":"Dhaliwal","year":"2011","journal-title":"The Accounting Review"},{"issue":"3","key":"10.1016\/j.bar.2022.101149_bib48","doi-asserted-by":"crossref","first-page":"723","DOI":"10.2308\/accr-10218","article-title":"Nonfinancial disclosure and analyst forecast accuracy: International evidence on corporate social responsibility disclosure","volume":"87","author":"Dhaliwal","year":"2012","journal-title":"The Accounting Review"},{"issue":"4","key":"10.1016\/j.bar.2022.101149_bib49","doi-asserted-by":"crossref","first-page":"1267","DOI":"10.1111\/j.1911-3846.2011.01127.x","article-title":"Double loop learning; or, just another service to sell: A comment on \u201cThe case of sustainability assurance: Constructing a new assurance service","volume":"28","author":"Dillard","year":"2011","journal-title":"Contemporary Accounting Research"},{"issue":"12","key":"10.1016\/j.bar.2022.101149_bib50","doi-asserted-by":"crossref","first-page":"3225","DOI":"10.1093\/rfs\/hhv044","article-title":"Active ownership","volume":"28","author":"Dimson","year":"2015","journal-title":"Review of Financial Studies"},{"issue":"3","key":"10.1016\/j.bar.2022.101149_bib51","doi-asserted-by":"crossref","first-page":"1137","DOI":"10.1007\/s11142-021-09611-x","article-title":"The impact of carbon disclosure mandates on emissions and financial operating performance","volume":"26","author":"Downar","year":"2021","journal-title":"Review of Accounting Studies"},{"issue":"5","key":"10.1016\/j.bar.2022.101149_bib52","doi-asserted-by":"crossref","first-page":"1783","DOI":"10.1111\/1475-679X.12393","article-title":"The disciplinary effect of social media: Evidence from firms' responses to Glassdoor reviews","volume":"59","author":"Dube","year":"2021","journal-title":"Journal of Accounting Research"},{"issue":"9","key":"10.1016\/j.bar.2022.101149_bib53","doi-asserted-by":"crossref","first-page":"2388","DOI":"10.1016\/j.jbankfin.2011.02.007","article-title":"Does corporate social responsibility affect the cost of capital?","volume":"35","author":"El Ghoul","year":"2011","journal-title":"Journal of Banking & Finance"},{"issue":"3","key":"10.1016\/j.bar.2022.101149_bib150","doi-asserted-by":"crossref","first-page":"360","DOI":"10.1057\/jibs.2016.4","article-title":"Country-level institutions, firm value, and the role of corporate social responsibility initiatives","volume":"48","author":"El Ghoul","year":"2017","journal-title":"Journal of International Business Studies"},{"issue":"3","key":"10.1016\/j.bar.2022.101149_bib54","doi-asserted-by":"crossref","first-page":"1596","DOI":"10.1111\/1911-3846.12302","article-title":"How disclosure features of corporate social responsibility reports interact with investor numeracy to influence investor judgments","volume":"34","author":"Elliott","year":"2017","journal-title":"Contemporary Accounting Research"},{"issue":"1","key":"10.1016\/j.bar.2022.101149_bib55","doi-asserted-by":"crossref","first-page":"275","DOI":"10.2308\/accr-50577","article-title":"The unintended effect of corporate social responsibility performance on investors' estimates of fundamental value","volume":"89","author":"Elliott","year":"2014","journal-title":"The Accounting Review"},{"issue":"7","key":"10.1016\/j.bar.2022.101149_bib56","doi-asserted-by":"crossref","first-page":"1097","DOI":"10.1002\/smj.3018","article-title":"Corporate governance and the rise of integrating corporate social responsibility criteria in executive compensation: Effectiveness and implications for firm outcomes","volume":"40","author":"Flammer","year":"2019","journal-title":"Strategic Management Journal"},{"issue":"1","key":"10.1016\/j.bar.2022.101149_bib57","first-page":"1","article-title":"Strategic management: A stakeholder theory","volume":"39","author":"Freeman","year":"1984","journal-title":"Journal of Management Studies"},{"key":"10.1016\/j.bar.2022.101149_bib58","article-title":"Shareholder litigation and corporate social responsibility","author":"Freund","year":"2022","journal-title":"Journal of Financial and Quantitative Analysis"},{"key":"10.1016\/j.bar.2022.101149_bib59","series-title":"The social responsibility of business is to increase its profits","author":"Friedman","year":"1970"},{"issue":"3","key":"10.1016\/j.bar.2022.101149_bib60","doi-asserted-by":"crossref","first-page":"740","DOI":"10.1007\/s11142-016-9359-x","article-title":"Taste, information, and asset prices: Implications for the valuation of CSR","volume":"21","author":"Friedman","year":"2016","journal-title":"Review of Accounting Studies"},{"issue":"6","key":"10.1016\/j.bar.2022.101149_bib61","doi-asserted-by":"crossref","first-page":"1386","DOI":"10.1093\/jeea\/jvx009","article-title":"The home bias in sovereign ratings","volume":"15","author":"Fuchs","year":"2017","journal-title":"Journal of the European Economic Association"},{"key":"10.1016\/j.bar.2022.101149_bib63","doi-asserted-by":"crossref","DOI":"10.1016\/j.jcorpfin.2021.101889","article-title":"Firms and social responsibility: A review of ESG and CSR research in corporate finance","volume":"66","author":"Gillan","year":"2021","journal-title":"Journal of Corporate Finance"},{"key":"10.1016\/j.bar.2022.101149_bib64","article-title":"Global sustainable investment review 2020","year":"2020","journal-title":"Global Sustainable Investment Alliance"},{"issue":"4","key":"10.1016\/j.bar.2022.101149_bib65","doi-asserted-by":"crossref","first-page":"425","DOI":"10.1002\/smj.750","article-title":"The relationship between corporate social responsibility and shareholder value: An empirical test of the risk management hypothesis","volume":"30","author":"Godfrey","year":"2009","journal-title":"Strategic Management Journal"},{"issue":"7","key":"10.1016\/j.bar.2022.101149_bib66","doi-asserted-by":"crossref","first-page":"1794","DOI":"10.1016\/j.jbankfin.2010.12.002","article-title":"The impact of corporate social responsibility on the cost of bank loans","volume":"35","author":"Goss","year":"2011","journal-title":"Journal of Banking & Finance"},{"issue":"2","key":"10.1016\/j.bar.2022.101149_bib67","doi-asserted-by":"crossref","first-page":"47","DOI":"10.1108\/09513579510146996","article-title":"Corporate social and environmental reporting: A review of the literature and a longitudinal study of UK disclosure","volume":"8","author":"Gray","year":"1995","journal-title":"Accounting, Auditing & Accountability Journal"},{"issue":"2","key":"10.1016\/j.bar.2022.101149_bib68","doi-asserted-by":"crossref","first-page":"228","DOI":"10.1108\/09513571211198755","article-title":"It was 20 years ago today: Sgt Pepper, accounting, auditing & accountability journal, green accounting and the blue meanies","volume":"25","author":"Gray","year":"2012","journal-title":"Accounting, Auditing & Accountability Journal"},{"issue":"3","key":"10.1016\/j.bar.2022.101149_bib69","doi-asserted-by":"crossref","first-page":"906","DOI":"10.1007\/s11142-021-09610-y","article-title":"Doing good when doing well: Evidence on real earnings management","volume":"26","author":"Grieser","year":"2021","journal-title":"Review of Accounting Studies"},{"issue":"2","key":"10.1016\/j.bar.2022.101149_bib70","doi-asserted-by":"crossref","first-page":"1265","DOI":"10.1111\/1911-3846.12298","article-title":"The relevance to investors of greenhouse gas emission disclosures","volume":"34","author":"Griffin","year":"2017","journal-title":"Contemporary Accounting Research"},{"issue":"1","key":"10.1016\/j.bar.2022.101149_bib71","doi-asserted-by":"crossref","first-page":"101","DOI":"10.1111\/1911-3846.12521","article-title":"What drives investor response to CSR performance reports?","volume":"37","author":"Guiral","year":"2020","journal-title":"Contemporary Accounting Research"},{"issue":"3","key":"10.1016\/j.bar.2022.101149_bib72","doi-asserted-by":"crossref","first-page":"751","DOI":"10.1016\/j.jbankfin.2006.05.014","article-title":"The adjustment of credit ratings in advance of defaults","volume":"31","author":"G\u00fcttler","year":"2007","journal-title":"Journal of Banking & Finance"},{"issue":"3","key":"10.1016\/j.bar.2022.101149_bib73","doi-asserted-by":"crossref","first-page":"989","DOI":"10.1111\/1911-3846.12175","article-title":"Multiple information signals in the market for charitable donations","volume":"33","author":"Harris","year":"2016","journal-title":"Contemporary Accounting Research"},{"issue":"159","key":"10.1016\/j.bar.2022.101149_bib74","first-page":"53","article-title":"No good deed goes unpunished: Growing ESG litigation risks","volume":"11","author":"Henriques","year":"2022","journal-title":"National Law Review"},{"issue":"3","key":"10.1016\/j.bar.2022.101149_bib75","doi-asserted-by":"crossref","first-page":"315","DOI":"10.2308\/acch.2008.22.3.315","article-title":"Management earnings forecasts: A review and framework","volume":"22","author":"Hirst","year":"2008","journal-title":"Accounting Horizons"},{"issue":"6","key":"10.1016\/j.bar.2022.101149_bib76","doi-asserted-by":"crossref","first-page":"2025","DOI":"10.2308\/accr-50544","article-title":"Is corporate social responsibility (CSR) associated with tax avoidance? Evidence from irresponsible CSR activities","volume":"88","author":"Hoi","year":"2013","journal-title":"The Accounting Review"},{"issue":"2","key":"10.1016\/j.bar.2022.101149_bib77","doi-asserted-by":"crossref","first-page":"507","DOI":"10.1007\/s10551-017-3767-0","article-title":"Corporate social responsibility and corporate disclosures: An investigation of investors' and analysts' perceptions","volume":"158","author":"Hsu","year":"2019","journal-title":"Journal of Business Ethics"},{"key":"10.1016\/j.bar.2022.101149_bib78","doi-asserted-by":"crossref","first-page":"1","DOI":"10.1016\/j.acclit.2015.03.001","article-title":"Corporate social responsibility research in accounting","volume":"34","author":"Huang","year":"2015","journal-title":"Journal of Accounting Literature"},{"issue":"2","key":"10.1016\/j.bar.2022.101149_bib79","doi-asserted-by":"crossref","first-page":"209","DOI":"10.2308\/accr.2000.75.2.209","article-title":"The value relevance of nonfinancial measures of air pollution in the electric utility industry","volume":"75","author":"Hughes","year":"2000","journal-title":"The Accounting Review"},{"issue":"2","key":"10.1016\/j.bar.2022.101149_bib80","doi-asserted-by":"crossref","first-page":"614","DOI":"10.2307\/2490597","article-title":"Environmental performance and corporate disclosure","volume":"18","author":"Ingram","year":"1980","journal-title":"Journal of Accounting Research"},{"issue":"5","key":"10.1016\/j.bar.2022.101149_bib81","doi-asserted-by":"crossref","first-page":"1467","DOI":"10.2308\/accr-51307","article-title":"The effect of target difficulty on target completion: The case of reducing carbon emissions","volume":"91","author":"Ioannou","year":"2016","journal-title":"The Accounting Review"},{"key":"10.1016\/j.bar.2022.101149_bib82","doi-asserted-by":"crossref","first-page":"1","DOI":"10.1016\/j.aos.2017.11.002","article-title":"Social movement NGOs and the comprehensiveness of conflict mineral disclosures: Evidence from global companies","volume":"65","author":"Islam","year":"2018","journal-title":"Accounting, Organizations and Society"},{"issue":"3","key":"10.1016\/j.bar.2022.101149_bib83","doi-asserted-by":"crossref","first-page":"8","DOI":"10.1111\/j.1745-6622.2001.tb00434.x","article-title":"Value maximization, stakeholder theory, and the corporate objective function","volume":"14","author":"Jensen","year":"2001","journal-title":"The Journal of Applied Corporate Finance"},{"issue":"2","key":"10.1016\/j.bar.2022.101149_bib84","doi-asserted-by":"crossref","first-page":"642","DOI":"10.1111\/1911-3846.12545","article-title":"The influence of firms' emissions management strategy disclosures on investors' valuation judgments","volume":"37","author":"Johnson","year":"2020","journal-title":"Contemporary Accounting Research"},{"issue":"3","key":"10.1016\/j.bar.2022.101149_bib85","doi-asserted-by":"crossref","first-page":"617","DOI":"10.1506\/CXBY-2NXT-DVWC-2TJR","article-title":"Earnings management to minimize superfund clean\u2010up and transaction costs","volume":"22","author":"Johnston","year":"2005","journal-title":"Contemporary Accounting Research"},{"issue":"6","key":"10.1016\/j.bar.2022.101149_bib86","doi-asserted-by":"crossref","first-page":"1697","DOI":"10.2308\/accr-51383","article-title":"Corporate sustainability: First evidence on materiality","volume":"91","author":"Khan","year":"2016","journal-title":"The Accounting Review"},{"issue":"3","key":"10.1016\/j.bar.2022.101149_bib87","doi-asserted-by":"crossref","first-page":"761","DOI":"10.2308\/accr-10209","article-title":"Is earnings quality associated with corporate social responsibility?","volume":"87","author":"Kim","year":"2012","journal-title":"The Accounting Review"},{"key":"10.1016\/j.bar.2022.101149_bib88","article-title":"ESG litigation over social issues is poised to rise","author":"Kishan","year":"2022","journal-title":"Bloomberg"},{"issue":"1","key":"10.1016\/j.bar.2022.101149_bib89","doi-asserted-by":"crossref","first-page":"51","DOI":"10.1257\/jel.50.1.51","article-title":"Economic perspectives on corporate social responsibility","volume":"50","author":"Kitzmueller","year":"2012","journal-title":"Journal of Economic Literature"},{"issue":"10","key":"10.1016\/j.bar.2022.101149_bib90","doi-asserted-by":"crossref","first-page":"1464","DOI":"10.1002\/smj.2171","article-title":"Firm litigation risk and the insurance value of corporate social performance","volume":"35","author":"Koh","year":"2014","journal-title":"Strategic Management Journal"},{"key":"10.1016\/j.bar.2022.101149_bib91","article-title":"Legal liability for ESG disclosures","author":"Kuratek","year":"2020","journal-title":"The Harvard Law School Forum on Corporate Governance"},{"issue":"2\u20133","key":"10.1016\/j.bar.2022.101149_bib92","article-title":"Where's the greenium?","volume":"69","author":"Larcker","year":"2020","journal-title":"Journal of Accounting and Economics"},{"issue":"4","key":"10.1016\/j.bar.2022.101149_bib93","doi-asserted-by":"crossref","first-page":"1785","DOI":"10.1111\/jofi.12505","article-title":"Social capital, trust, and firm performance: The value of corporate social responsibility during the financial crisis","volume":"72","author":"Lins","year":"2017","journal-title":"The Journal of Finance"},{"key":"10.1016\/j.bar.2022.101149_bib94","series-title":"Voluntary corporate social responsibility disclosure and stakeholder litigation","author":"Li","year":"2022"},{"issue":"2","key":"10.1016\/j.bar.2022.101149_bib95","first-page":"102","article-title":"CSR reporting and firm value: International evidence on management discussion and analysis","volume":"23","author":"Li","year":"2021","journal-title":"China Accounting and Finance Review"},{"issue":"1","key":"10.1016\/j.bar.2022.101149_bib96","doi-asserted-by":"crossref","first-page":"486","DOI":"10.1111\/1911-3846.12389","article-title":"Stakeholder orientations and cost management","volume":"36","author":"Liu","year":"2019","journal-title":"Contemporary Accounting Research"},{"key":"10.1016\/j.bar.2022.101149_bib97","doi-asserted-by":"crossref","DOI":"10.1016\/j.frl.2020.101623","article-title":"A new approach for addressing endogeneity issues in the relationship between corporate social responsibility and corporate financial performance","volume":"39","author":"Liu","year":"2021","journal-title":"Finance Research Letters"},{"issue":"1","key":"10.1016\/j.bar.2022.101149_bib98","doi-asserted-by":"crossref","DOI":"10.1016\/j.jacceco.2021.101403","article-title":"Gone with the wind: An externality of earnings pressure","volume":"72","author":"Liu","year":"2021","journal-title":"Journal of Accounting and Economics"},{"issue":"4","key":"10.1016\/j.bar.2022.101149_bib99","doi-asserted-by":"crossref","first-page":"1","DOI":"10.1509\/jmkg.70.4.001","article-title":"Corporate social responsibility, customer satisfaction, and market value","volume":"70","author":"Luo","year":"2006","journal-title":"Journal of Marketing"},{"issue":"1","key":"10.1016\/j.bar.2022.101149_bib100","doi-asserted-by":"crossref","first-page":"56","DOI":"10.1016\/j.jacceco.2015.03.001","article-title":"Signaling through corporate accountability reporting","volume":"60","author":"Lys","year":"2015","journal-title":"Journal of Accounting and Economics"},{"issue":"5","key":"10.1016\/j.bar.2022.101149_bib101","doi-asserted-by":"crossref","first-page":"1257","DOI":"10.1111\/1475-679X.12174","article-title":"Does corporate social responsibility (CSR) create shareholder value? Evidence from the Indian companies act 2013","volume":"55","author":"Manchiraju","year":"2017","journal-title":"Journal of Accounting Research"},{"key":"10.1016\/j.bar.2022.101149_bib102","author":"Margolis"},{"issue":"1","key":"10.1016\/j.bar.2022.101149_bib103","doi-asserted-by":"crossref","first-page":"239","DOI":"10.1016\/j.jacceco.2015.08.004","article-title":"Managers' green investment disclosures and investors' reaction","volume":"61","author":"Martin","year":"2016","journal-title":"Journal of Accounting and Economics"},{"issue":"2","key":"10.1016\/j.bar.2022.101149_bib104","doi-asserted-by":"crossref","first-page":"695","DOI":"10.2308\/accr-50629","article-title":"Firm-value effects of carbon emissions and carbon disclosures","volume":"89","author":"Matsumura","year":"2014","journal-title":"The Accounting Review"},{"issue":"1","key":"10.1016\/j.bar.2022.101149_bib105","doi-asserted-by":"crossref","first-page":"117","DOI":"10.2307\/259398","article-title":"Corporate social responsibility: A theory of the firm perspective","volume":"26","author":"McWilliams","year":"2001","journal-title":"Academy of Management Review"},{"issue":"5","key":"10.1016\/j.bar.2022.101149_bib106","doi-asserted-by":"crossref","first-page":"1480","DOI":"10.1177\/0149206310385696","article-title":"Creating and capturing value: Strategic corporate social responsibility, resource-based theory, and sustainable competitive advantage","volume":"37","author":"McWilliams","year":"2011","journal-title":"Journal of Management"},{"issue":"1","key":"10.1016\/j.bar.2022.101149_bib107","doi-asserted-by":"crossref","first-page":"11","DOI":"10.1002\/csr.260","article-title":"Corporate reputation: A combination of social responsibility and industry","volume":"19","author":"Melo","year":"2012","journal-title":"Corporate Social Responsibility and Environmental Management"},{"issue":"3","key":"10.1016\/j.bar.2022.101149_bib108","doi-asserted-by":"crossref","first-page":"301","DOI":"10.1108\/MF-03-2019-0121","article-title":"Do institutional investors have homogeneous influence on corporate social responsibility? Evidence from investor investment horizon","volume":"46","author":"Meng","year":"2019","journal-title":"Managerial Finance"},{"key":"10.1016\/j.bar.2022.101149_bib109","doi-asserted-by":"crossref","DOI":"10.1016\/j.aos.2019.101074","article-title":"The marketization of a social movement: Activists, shareholders and CSR disclosure","volume":"80","author":"Michelon","year":"2020","journal-title":"Accounting, Organizations and Society"},{"issue":"2","key":"10.1016\/j.bar.2022.101149_bib110","doi-asserted-by":"crossref","first-page":"551","DOI":"10.1111\/1911-3846.12162","article-title":"Differences in auditors' materiality assessments when auditing financial statements and sustainability reports","volume":"33","author":"Moroney","year":"2016","journal-title":"Contemporary Accounting Research"},{"issue":"3","key":"10.1016\/j.bar.2022.101149_bib111","doi-asserted-by":"crossref","first-page":"797","DOI":"10.2308\/accr-10257","article-title":"A broader perspective on corporate social responsibility research in accounting","volume":"87","author":"Moser","year":"2012","journal-title":"The Accounting Review"},{"issue":"4","key":"10.1016\/j.bar.2022.101149_bib112","doi-asserted-by":"crossref","first-page":"1119","DOI":"10.1007\/s10551-016-3429-7","article-title":"Corporate social responsibility report narratives and analyst forecast accuracy","volume":"154","author":"Muslu","year":"2019","journal-title":"Journal of Business Ethics"},{"issue":"4","key":"10.1016\/j.bar.2022.101149_bib113","doi-asserted-by":"crossref","first-page":"401","DOI":"10.2308\/accr-52303","article-title":"Investor sentiment for corporate social performance","volume":"94","author":"Naughton","year":"2019","journal-title":"The Accounting Review"},{"issue":"3","key":"10.1016\/j.bar.2022.101149_bib114","doi-asserted-by":"crossref","first-page":"211","DOI":"10.1016\/0890-8389(91)90081-C","article-title":"Corporate social disclosure: A note on a test of agency theory","volume":"23","author":"Ness","year":"1991","journal-title":"The British Accounting Review"},{"issue":"3","key":"10.1016\/j.bar.2022.101149_bib115","doi-asserted-by":"crossref","first-page":"265","DOI":"10.1016\/S0361-3682(97)00008-1","article-title":"Managing public impressions: Environmental disclosures in annual reports","volume":"23","author":"Neu","year":"1998","journal-title":"Accounting, Organizations and Society"},{"key":"10.1016\/j.bar.2022.101149_bib116","doi-asserted-by":"crossref","first-page":"128","DOI":"10.1016\/j.jcorpfin.2015.08.003","article-title":"Business sustainability performance and cost of equity capital","volume":"34","author":"Ng","year":"2015","journal-title":"Journal of Corporate Finance"},{"key":"10.1016\/j.bar.2022.101149_bib117","doi-asserted-by":"crossref","first-page":"32","DOI":"10.1016\/j.aos.2015.11.003","article-title":"Fostering rigour in accounting for social sustainability","volume":"49","author":"O'Dwyer","year":"2016","journal-title":"Accounting, Organizations and Society"},{"issue":"4","key":"10.1016\/j.bar.2022.101149_bib118","doi-asserted-by":"crossref","first-page":"1230","DOI":"10.1111\/j.1911-3846.2011.01108.x","article-title":"The case of sustainability assurance: Constructing a new assurance service","volume":"28","author":"O'Dwyer","year":"2011","journal-title":"Contemporary Accounting Research"},{"issue":"8","key":"10.1016\/j.bar.2022.101149_bib119","doi-asserted-by":"crossref","first-page":"763","DOI":"10.1016\/S0361-3682(02)00028-4","article-title":"The relation between environmental performance and environmental disclosure: A research note","volume":"27","author":"Patten","year":"2002","journal-title":"Accounting, Organizations and Society"},{"issue":"3","key":"10.1016\/j.bar.2022.101149_bib120","doi-asserted-by":"crossref","first-page":"1088","DOI":"10.1007\/s11142-021-09603-x","article-title":"A new take on voice: The influence of BlackRock's \u2018Dear CEO\u2019 letters","volume":"26","author":"Pawliczek","year":"2021","journal-title":"Review of Accounting Studies"},{"issue":"3","key":"10.1016\/j.bar.2022.101149_bib121","doi-asserted-by":"crossref","first-page":"335","DOI":"10.1016\/j.jacceco.2005.12.001","article-title":"Corporate-sponsored foundations and earnings management","volume":"41","author":"Petrovits","year":"2006","journal-title":"Journal of Accounting and Economics"},{"issue":"3","key":"10.1016\/j.bar.2022.101149_bib122","doi-asserted-by":"crossref","first-page":"2376","DOI":"10.1111\/1911-3846.12666","article-title":"Restatement of CSR reports: Frequency, magnitude, and determinants","volume":"38","author":"Pinnuck","year":"2021","journal-title":"Contemporary Accounting Research"},{"issue":"12","key":"10.1016\/j.bar.2022.101149_bib123","first-page":"78","article-title":"The link between competitive advantage and corporate social responsibility","volume":"84","author":"Porter","year":"2006","journal-title":"Harvard Business Review"},{"key":"10.1016\/j.bar.2022.101149_bib124","author":"PR Newswire"},{"issue":"4","key":"10.1016\/j.bar.2022.101149_bib125","doi-asserted-by":"crossref","first-page":"365","DOI":"10.1016\/j.bar.2017.05.005","article-title":"Revisiting carbon disclosure and performance: Legitimacy and management views","volume":"49","author":"Qian","year":"2017","journal-title":"The British Accounting Review"},{"issue":"1","key":"10.1016\/j.bar.2022.101149_bib126","doi-asserted-by":"crossref","first-page":"102","DOI":"10.1016\/j.bar.2014.10.007","article-title":"Environmental and social disclosures: Link with corporate financial performance","volume":"48","author":"Qiu","year":"2016","journal-title":"The British Accounting Review"},{"issue":"4","key":"10.1016\/j.bar.2022.101149_bib127","doi-asserted-by":"crossref","first-page":"274","DOI":"10.1016\/j.intacc.2018.11.002","article-title":"A corporate social responsibility framework for accounting research","volume":"53","author":"Radhakrishnan","year":"2018","journal-title":"The International Journal of Accounting"},{"issue":"3","key":"10.1016\/j.bar.2022.101149_bib128","first-page":"516","article-title":"Toward a theory of corporate social accounting","volume":"51","author":"Ramanathan","year":"1976","journal-title":"The Accounting Review"},{"issue":"4","key":"10.1016\/j.bar.2022.101149_bib129","doi-asserted-by":"crossref","first-page":"43","DOI":"10.2307\/41165964","article-title":"Environmental product differentiation: Implications for corporate strategy","volume":"40","author":"Reinhardt","year":"1998","journal-title":"California Management Review"},{"issue":"6","key":"10.1016\/j.bar.2022.101149_bib130","doi-asserted-by":"crossref","first-page":"595","DOI":"10.1016\/0361-3682(92)90015-K","article-title":"Determinants of corporate social responsibility disclosure: An application of stakeholder theory","volume":"17","author":"Roberts","year":"1992","journal-title":"Accounting, Organizations and Society"},{"issue":"2","key":"10.1016\/j.bar.2022.101149_bib131","doi-asserted-by":"crossref","first-page":"1215","DOI":"10.1111\/1911-3846.12748","article-title":"Product market competition and voluntary corporate social responsibility disclosures","volume":"39","author":"Ryou","year":"2022","journal-title":"Contemporary Accounting Research"},{"issue":"4","key":"10.1016\/j.bar.2022.101149_bib132","doi-asserted-by":"crossref","first-page":"283","DOI":"10.1111\/corg.12279","article-title":"CEO overconfidence and CSR decoupling","volume":"27","author":"Sauerwald","year":"2019","journal-title":"Corporate Governance: An International Review"},{"issue":"5","key":"10.1016\/j.bar.2022.101149_bib133","doi-asserted-by":"crossref","first-page":"1537","DOI":"10.1111\/j.1911-3846.2010.01064.x","article-title":"Is environmental performance a determinant of bond pricing? Evidence from the US pulp and paper and chemical industries","volume":"28","author":"Schneider","year":"2011","journal-title":"Contemporary Accounting Research"},{"issue":"5","key":"10.1016\/j.bar.2022.101149_bib134","doi-asserted-by":"crossref","first-page":"1045","DOI":"10.1287\/mnsc.1120.1630","article-title":"The impact of corporate social responsibility on firm value: The role of customer awareness","volume":"59","author":"Servaes","year":"2013","journal-title":"Management Science"},{"issue":"3","key":"10.1016\/j.bar.2022.101149_bib135","first-page":"521","article-title":"Market response to environmental information produced outside the firm","volume":"58","author":"Shane","year":"1983","journal-title":"The Accounting Review"},{"issue":"4","key":"10.1016\/j.bar.2022.101149_bib136","doi-asserted-by":"crossref","first-page":"327","DOI":"10.1016\/j.rfe.2003.07.004","article-title":"Explaining credit rating differences between Japanese and US agencies","volume":"12","author":"Shin","year":"2003","journal-title":"Review of Financial Economics"},{"issue":"3","key":"10.1016\/j.bar.2022.101149_bib137","doi-asserted-by":"crossref","first-page":"937","DOI":"10.2308\/accr.2009.84.3.937","article-title":"Assurance on sustainability reports: An international comparison","volume":"84","author":"Simnett","year":"2009","journal-title":"The Accounting Review"},{"issue":"1","key":"10.1016\/j.bar.2022.101149_bib138","first-page":"94","article-title":"Investors, corporate social performance and information disclosure: An empirical study","volume":"53","author":"Spicer","year":"1978","journal-title":"The Accounting Review"},{"key":"10.1016\/j.bar.2022.101149_bib139","author":"SustainAbility"},{"issue":"1","key":"10.1016\/j.bar.2022.101149_bib140","doi-asserted-by":"crossref","first-page":"151","DOI":"10.2308\/acch-52631","article-title":"Corporate social responsibility (CSR) disclosure and the choice between bank debt and public debt","volume":"34","author":"Tan","year":"2020","journal-title":"Accounting Horizons"},{"issue":"1","key":"10.1016\/j.bar.2022.101149_bib141","doi-asserted-by":"crossref","first-page":"293","DOI":"10.1007\/s11142-020-09555-8","article-title":"Customer satisfaction and the cost of capital","volume":"26","author":"Truong","year":"2021","journal-title":"Review of Accounting Studies"},{"issue":"1","key":"10.1016\/j.bar.2022.101149_bib142","first-page":"1","article-title":"CSR and firm value: A comparative study of CSR performance measures","volume":"23","author":"Tsang","year":"2021","journal-title":"China Accounting and Finance Review"},{"key":"10.1016\/j.bar.2022.101149_bib143","doi-asserted-by":"crossref","DOI":"10.1016\/j.jcorpfin.2021.102070","article-title":"Integrating corporate social responsibility criteria into executive compensation and firm innovation: International evidence","volume":"70","author":"Tsang","year":"2021","journal-title":"Journal of Corporate Finance"},{"key":"10.1016\/j.bar.2022.101149_bib144","series-title":"Nonfinancial corporate social responsibility reporting and firm value: International evidence on the role of financial analysts","author":"Tsang","year":"2022"},{"key":"10.1016\/j.bar.2022.101149_bib145","series-title":"The United Nations global compact\u2014Accenture strategy CEO study on sustainability","author":"United Nations Global Compact (UNGC)","year":"2019"},{"issue":"2","key":"10.1016\/j.bar.2022.101149_bib146","doi-asserted-by":"crossref","first-page":"198","DOI":"10.1016\/j.bar.2014.03.001","article-title":"The institutionalisation of corporate social responsibility reporting","volume":"46","author":"de Villiers","year":"2014","journal-title":"The British Accounting Review"},{"issue":"3","key":"10.1016\/j.bar.2022.101149_bib147","doi-asserted-by":"crossref","first-page":"1925","DOI":"10.1111\/1911-3846.12665","article-title":"State ownership and target setting: Evidence from publicly listed companies in China","volume":"38","author":"Wei","year":"2021","journal-title":"Contemporary Accounting Research"},{"key":"10.1016\/j.bar.2022.101149_bib148","series-title":"Corporate social responsibility: The WBCSD's journey","author":"World Business Council for Sustainable Development","year":"2002"},{"issue":"1","key":"10.1016\/j.bar.2022.101149_bib149","doi-asserted-by":"crossref","DOI":"10.1016\/j.bar.2020.100940","article-title":"Mind the gap: Is water disclosure a missing component of corporate social responsibility?","volume":"53","author":"Zhang","year":"2021","journal-title":"The British Accounting Review"}],"container-title":["The British Accounting Review"],"original-title":[],"language":"en","link":[{"URL":"https:\/\/api.elsevier.com\/content\/article\/PII:S0890838922000853?httpAccept=text\/xml","content-type":"text\/xml","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/api.elsevier.com\/content\/article\/PII:S0890838922000853?httpAccept=text\/plain","content-type":"text\/plain","content-version":"vor","intended-application":"text-mining"}],"deposited":{"date-parts":[[2025,10,11]],"date-time":"2025-10-11T14:12:09Z","timestamp":1760191929000},"score":1,"resource":{"primary":{"URL":"https:\/\/linkinghub.elsevier.com\/retrieve\/pii\/S0890838922000853"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2023,1]]},"references-count":149,"journal-issue":{"issue":"1","published-print":{"date-parts":[[2023,1]]}},"alternative-id":["S0890838922000853"],"URL":"https:\/\/doi.org\/10.1016\/j.bar.2022.101149","relation":{},"ISSN":["0890-8389"],"issn-type":[{"value":"0890-8389","type":"print"}],"subject":[],"published":{"date-parts":[[2023,1]]},"assertion":[{"value":"Elsevier","name":"publisher","label":"This article is maintained by"},{"value":"Environmental, Social, and Governance (ESG) disclosure: A literature review","name":"articletitle","label":"Article Title"},{"value":"The British Accounting Review","name":"journaltitle","label":"Journal Title"},{"value":"https:\/\/doi.org\/10.1016\/j.bar.2022.101149","name":"articlelink","label":"CrossRef DOI link to publisher maintained version"},{"value":"article","name":"content_type","label":"Content Type"},{"value":"\u00a9 2022 British Accounting Association. Published by Elsevier Ltd. All rights reserved.","name":"copyright","label":"Copyright"}],"article-number":"101149"}}