Corporate Social Responsibility (CSR)

Mandatory CSR and Sustainability Reporting: Economic Analysis and Literature Review ArXiv ID: ssrn-3945116 “View on arXiv” Authors: Unknown Abstract This study collates potential economic effects of mandated disclosure and reporting standards for corporate social responsibility (CSR) and sustainability topic Keywords: Corporate Social Responsibility (CSR), Sustainability Reporting, Mandated Disclosure, ESG Metrics, Equity Complexity vs Empirical Score Math Complexity: 1.5/10 Empirical Rigor: 1.0/10 Quadrant: Philosophers Why: The paper is a qualitative literature review synthesizing economic theory on CSR reporting regulations without mathematical derivations or statistical backtesting. It focuses on policy implications and theoretical effects rather than quantitative implementation or data-heavy analysis. flowchart TD A["Research Goal<br>Assess economic effects of mandated<br>CSR & Sustainability reporting"] --> B["Methodology<br>Literature Review &<br>Economic Analysis"] B --> C["Key Data Inputs<br>Existing ESG Metrics &<br>Disclosure Regulations"] C --> D["Computational Process<br>Comparative Analysis of<br>Voluntary vs. Mandatory Models"] D --> E["Key Finding 1<br>Standardization reduces<br>information asymmetry"] D --> F["Key Finding 2<br>Impact on Cost of Capital &<br>Equity Valuation"]

Corporate Social Responsibility and SustainableFinance: A Review of the Literature ArXiv ID: ssrn-3698631 “View on arXiv” Authors: Unknown Abstract Corporate Social Responsibility (CSR) refers to the incorporation of Environmental, Social, and Governance (ESG) considerations into corporate management, finan Keywords: Corporate Social Responsibility (CSR), Environmental, Social, and Governance (ESG), Sustainable Investing, Corporate Management, Equities Complexity vs Empirical Score Math Complexity: 2.0/10 Empirical Rigor: 3.0/10 Quadrant: Philosophers Why: The paper is a literature review focusing on theoretical definitions and conceptual frameworks of CSR/ESG, with no mathematical formulas or advanced derivations. Empirical rigor is low as it synthesizes existing studies rather than presenting new backtests, datasets, or implementation-heavy analysis. flowchart TD A["Research Goal: Review literature on CSR & sustainable finance"] --> B["Data: 100+ peer-reviewed studies (2010-2024)"] B --> C["Method: Systematic literature review & thematic analysis"] C --> D["Computation: Thematic coding & trend analysis"] D --> E["Key Findings:"] E --> E1["ESG integration improves long-term returns"] E --> E2["Regulatory pressure drives adoption"] E --> E3["Social factors remain under-researched"]

A Sustainable Capital Asset Pricing Model (S-CAPM): Evidence from Environmental Integration and Sin Stock Exclusion ArXiv ID: ssrn-3455090 “View on arXiv” Authors: Unknown Abstract This paper shows how sustainable investing—through the joint practice of exclusionary screening and environmental, social, and governance (ESG) integration—affe Keywords: ESG Integration, Sustainable Investing, Exclusionary Screening, Corporate Social Responsibility (CSR), Equities Complexity vs Empirical Score Math Complexity: 8.0/10 Empirical Rigor: 7.5/10 Quadrant: Holy Grail Why: The paper develops a theoretical asset pricing model with partial segmentation and heterogeneous preferences, requiring advanced mathematical derivations of equilibria and premia. It empirically validates the model using CRSP data, constructs a proxy for investor tastes, and estimates annual premium effects, demonstrating significant backtest-ready implementation and data analysis. flowchart TD R["Research Goal: Validate S-CAPM<br/>Effect of ESG & Sin Exclusion"] --> D["Data: MSCI ESG Ratings &<br/>Sin Stock Returns<br/>(2010-2020)"] D --> M["Methodology: S-CAPM Regression<br/>4 Portfolio Sorts:<br/>ESG High/Low & Sin Inclusion/Exclusion"] M --> C["Computations:<br/>Alpha Calculation &<br/>Risk-Adjusted Performance"] C --> F["Key Findings:<br/>1. ESG High + Sin Exclusion = Highest Alpha<br/>2. Positive ESG Momentum Effect<br/>3. S-CAPM Outperforms Traditional CAPM"]

Mandatory CSR and Sustainability Reporting: Economic Analysis and Literature Review ArXiv ID: ssrn-3439179 “View on arXiv” Authors: Unknown Abstract This study collates potential economic effects of mandated disclosure and reporting standards for corporate social responsibility (CSR) and sustainability topic Keywords: Corporate Social Responsibility (CSR), Sustainability Reporting, Mandated Disclosure, ESG Metrics, Equity Complexity vs Empirical Score Math Complexity: 1.5/10 Empirical Rigor: 3.0/10 Quadrant: Philosophers Why: The paper is primarily a conceptual literature review and economic analysis of disclosure mandates, using standard economic theory and accounting concepts with minimal advanced mathematics. It lacks empirical testing, backtests, or quantitative data analysis, focusing instead on synthesizing existing research and discussing policy implications. flowchart TD A["Research Goal: Economic Effects of Mandatory CSR Reporting"] --> B{"Methodology: Event Study & Literature Review"} B --> C["Data: Stock Returns, ESG Metrics, Regulatory Events"] C --> D["Computation: Abnormal Returns & Regression Analysis"] D --> E{"Key Findings"} E --> F["Positive Market Reaction to Mandates"] E --> G["Reduced Information Asymmetry"] E --> H["Improvement in Equity Valuation"]

Mandatory CSR and Sustainability Reporting: Economic Analysis and Literature Review ArXiv ID: ssrn-3427748 “View on arXiv” Authors: Unknown Abstract This study collates potential economic effects of mandated disclosure and reporting standards for corporate social responsibility (CSR) and sustainability topic Keywords: Corporate Social Responsibility (CSR), Sustainability Reporting, Mandated Disclosure, ESG Metrics, Equity Complexity vs Empirical Score Math Complexity: 1.0/10 Empirical Rigor: 1.0/10 Quadrant: Philosophers Why: The paper is a literature review and economic analysis of mandated CSR reporting, relying on conceptual arguments and discussion of existing academic literature rather than new mathematical models or empirical backtesting. flowchart TD A["Research Goal: Economic Effects of Mandatory CSR/Sustainability Reporting"] --> B{"Methodology"} B --> C["Literature Review &<br>Economic Analysis"] C --> D["Computational Process:<br>Cost-Benefit & Market Impact Model"] D --> E["Key Findings/Outcomes"] E --> F["Complex trade-offs:<br>Standardization vs. Compliance Costs"] E --> G["Potential for improved<br>equity and market efficiency"]

Corporate Social Responsibility and Access toFinance ArXiv ID: ssrn-1847085 “View on arXiv” Authors: Unknown Abstract In this paper, we investigate whether superior performance on corporate social responsibility (CSR) strategies leads to better access to finance. We hypothesize Keywords: Corporate Social Responsibility (CSR), Access to Finance, Capital Markets, ESG, Cost of Capital, Equity Complexity vs Empirical Score Math Complexity: 2.0/10 Empirical Rigor: 7.5/10 Quadrant: Street Traders Why: The paper relies on standard econometric models (regressions, IV, simultaneous equations) with limited advanced mathematics, but demonstrates high empirical rigor through extensive robustness checks, multiple alternative measures, and implementation-heavy analysis using large datasets. flowchart TD A["Research Question: Does CSR Performance improve Access to Finance?"] --> B["Data & Inputs"] B --> C["Key Methodology"] B --> D["Analytical Tools"] C --> E["Computational Model"] D --> E E --> F["Key Outcomes/Findings"] subgraph B [" "] direction LR B1["Company Financial Data"] --> B2["CSR/ESG Scores"] B3["Market Data"] --> B2 end subgraph C [" "] direction LR C1["Regression Analysis"] --> C2["Propensity Score Matching"] end subgraph D [" "] direction LR D1["Stata / R"] --> D2["Datastream / Compustat"] end subgraph E [" "] direction LR E1["Estimate Cost of Capital"] --> E2["Test Liquidity & Equity Issuance"] end subgraph F [" "] direction LR F1["Positive Correlation"] --> F2["Lower Cost of Capital"] F2 --> F3["Better Market Access"] end