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How does the European Green Deal affect the disclosure of environmental information?

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dc.contributor.authorGarcía Sánchez, Isabel María
dc.contributor.authorAibar Guzmán, Beatriz
dc.contributor.authorMarín-Hernández, Salvador
dc.contributor.authorOrtiz-Martínez, Esther
dc.contributor.departmentEconomía Financiera y Contabilidad
dc.contributor.otherFacultades de la UMU::Facultad de Economía y Empresa
dc.date.accessioned2026-01-13T11:29:41Z
dc.date.available2026-01-13T11:29:41Z
dc.date.copyright© 2023 The Authors
dc.date.issued2023-04-20
dc.description.abstractThe 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.
dc.formatapplication/pdf
dc.format.extent17
dc.identifier.citationCorporate Social Responsibility and Environmental Management, 2023, Vol. 30, Issue 6, pp. 2766-2782
dc.identifier.doihttps://doi.org/10.1002/csr.2514
dc.identifier.eissn1535-3966
dc.identifier.issn1535-3958
dc.identifier.urihttp://hdl.handle.net/10201/186129
dc.languageeng
dc.publisherWiley
dc.relationConsejería de Educación, Junta de Castilla y León. Grant Number: SA069G18 Consellería de Cultura, Educación e Ordenación Universitaria, Xunta de Galicia. Grant Number: 2020 GPC GI-2016 Junta de Castilla León y Fondo Europeo de Desarrollo Regional. Grant Number: CLU-2019-03 Unidad de Excelencia GECOS Ministerio de Ciencia e Innovación. Grant Number: ECO2013-43838P Ministerio de Ciencia, Innovación y Universidades. Grant Number: RTI2018-093423-B-I00 Universidad de Salamanca. Grant Number: USAL2017-DISAQ
dc.relation.publisherversionhttps://onlinelibrary.wiley.com/doi/10.1002/csr.2514
dc.rightsAttribution-NonCommercial 4.0 International*
dc.rights.accessRightsinfo:eu-repo/semantics/openAccess
dc.rights.urihttp://creativecommons.org/licenses/by-nc/4.0/*
dc.subjectEuropean Green Deal
dc.subjectEuropean Union
dc.subjectRegulatory framework
dc.subjectSustainability reporting
dc.subjectCorporate transparency
dc.subject.odsNo relacionado con ningún objetivo de desarrollo sostenible
dc.titleHow does the European Green Deal affect the disclosure of environmental information?
dc.typeinfo:eu-repo/semantics/article
dc.type.versioninfo:eu-repo/semantics/publishedVersion
dspace.entity.typePublicationes
relation.isAuthorOfPublication33bcecbf-1a15-4164-b7c1-63deef93db0f
relation.isAuthorOfPublication6c43e4a9-47b6-48e3-bf5b-36fd8271dfa5
relation.isAuthorOfPublication.latestForDiscovery33bcecbf-1a15-4164-b7c1-63deef93db0f
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