Media type: E-Article Title: Mandatory CSR and sustainability reporting : economic analysis and literature review Contributor: Christensen, Hans B. [Author]; Hail, Luzi [Author]; Leuz, Christian [Author] Published: 2021 Published in: Review of accounting studies ; 26(2021), 3 vom: Sept., Seite 1176-1248 Language: English DOI: 10.1007/s11142-021-09609-5 Identifier: Keywords: Transparency ; Regulation ; SASB ; GRI ; Standard setting ; Accounting standards ; Mandatory disclosure ; Environmental, social and governance issues (ESG) ; Kongressbeitrag ; Aufsatz in Zeitschrift Origination: Footnote: Access State: Open Access