Publication: How does the European Green Deal affect the disclosure of environmental information?
Authors
García Sánchez, Isabel María ; Aibar Guzmán, Beatriz ; Marín-Hernández, Salvador ; Ortiz-Martínez, Esther
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Facultades de la UMU::Facultad de Economía y Empresa
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Publisher
Wiley
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DOI
https://doi.org/10.1002/csr.2514
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info:eu-repo/semantics/article
Description
Abstract
The European Union has made the fight against climate change and the achievement of a sustainable economy political priorities. To promote the ecological transition of companies and corporate transparency, a broad regulatory framework has been developed. This paper analyses the effect of institutional pressures derived from this regulatory framework on the environmental information disclosed by 832 multinationals in the period 2011–2020. The results reveal a positive global effect, although, at an individual level, this effect is only maintained for the regulations and recommendations related to non-financial information and the European Green Deal. Furthermore, the impact differs depending on the category of environmental information disclosed.
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Citation
Corporate Social Responsibility and Environmental Management, 2023, Vol. 30, Issue 6, pp. 2766-2782
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Este ítem está sujeto a una licencia Creative Commons. http://creativecommons.org/licenses/by-nc/4.0/