Economic Analysis of Widespread Adoption of CSR and Sustainability Reporting Standards

ArXiv ID: ssrn-3315673 “View on arXiv”

Authors: Unknown

Abstract

This report provides an economic analysis for a widespread adoption of corporate social responsibility (or sustainability) disclosure and reporting standards in

Keywords: Corporate Social Responsibility, Sustainability Disclosure, ESG Reporting, Economic Analysis, Asset Class: Equities

Complexity vs Empirical Score

• Math Complexity: 2.0/10
• Empirical Rigor: 1.5/10
• Quadrant: Philosophers
• Why: The paper focuses on economic theory and policy analysis for CSR reporting standards without advanced mathematical derivations or empirical backtesting components.

  flowchart TD
    A["Research Goal: Economic impact of<br>widespread CSR/ESG reporting adoption"] --> B["Data & Inputs"]
    B --> C["Methodology Steps"]
    C --> D["Computational Processes"]
    D --> E["Key Findings & Outcomes"]
    
    subgraph B ["Data/Inputs"]
        B1["Financial Data: Equities"]
        B2["ESG & Sustainability Metrics"]
        B3["Reporting Standard Regulations"]
    end

    subgraph C ["Methodology Steps"]
        C1["Market Efficiency Analysis"]
        C2["Asset Pricing Models"]
        C3["Cost of Capital Assessment"]
    end

    subgraph D ["Computational Processes"]
        D1["Regression Analysis"]
        D2["Simulation Modeling"]
        D3["Comparative Analysis"]
    end

    subgraph E ["Key Findings"]
        E1["Capital Cost Reduction"]
        E2["Enhanced Market Liquidity"]
        E3["Long-term Value Creation"]
    end