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

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dc.contributor.affiliationUniversidade de Santiago de Compostela. Departamento de Economía Financeira e Contabilidadees_ES
dc.contributor.authorGarcía Sánchez, Isabel María
dc.contributor.authorOrtiz Martínez, Esther
dc.contributor.authorMarín Hernández, Salvador
dc.contributor.authorAibar Guzmán, Beatriz
dc.date.accessioned2023-06-23T12:29:31Z
dc.date.available2023-06-23T12:29:31Z
dc.date.issued2023
dc.descriptioninfo:eu-repo/grantAgreement/MINECO/Programa Estatal de Fomento de la Investigación Científica y Técnica de Excelencia/ECO2013-43838-P/ES/DISCRECCIONALIDAD DIRECTIVA Y RESPONSABILIDAD SOCIAL CORPORATIVA: EFECTO EN LA REPUTACION Y EL COSTE DE CAPITALes_ES
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 disclosedes_ES
dc.description.peerreviewedSIes_ES
dc.description.sponsorshipConsejería de Educacion, Junta de Castilla y Leon, Grant/Award Number: SA069G18; Consellería de Cultura, Educacion e Ordenacion Universitaria, Xunta de Galicia, Grant/Award Number: 2020 GPC GI-2016; Junta de Castilla Leon y Fondo Europeo de Desarrollo Regional, Grant/Award Number: CLU-2019-03 Unidad de Excelencia GECOS; Ministerio de Ciencia e Innovacion, Grant/Award Number: ECO2013-43838P; Ministerio de Ciencia, Innovacion y Universidades, Grant/Award Number: RTI2018-093423-B-I00; Universidad de Salamanca, Grant/Award Number: USAL2017-DISAQes_ES
dc.identifier.citationGarcía-Sánchez, I.-M., Ortiz-Martínez, E., Marín-Hernández, S., & Aibar-Guzmán, B. (2023). How does the European Green Deal affect the disclosure of environmental information? Corporate Social Responsibility and Environmental Management, 1–17. https://doi.org/10.1002/ csr.2514es_ES
dc.identifier.doi10.1002/csr.2514
dc.identifier.essn1535-3966
dc.identifier.issn1535-3958
dc.identifier.urihttp://hdl.handle.net/10347/30789
dc.language.isoenges_ES
dc.publisherWileyes_ES
dc.relation.publisherversionhttps://doi.org/10.1002/csr.2514es_ES
dc.rights© 2023 The Authors. Corporate Social Responsibility and Environmental Management published by ERP Environment and John Wiley & Sons Ltd.This is an open access article under the terms of the Creative Commons Attribution-NonCommercial License, which permits use, distribution and reproduction in any medium, provided the original work is properly cited and is not used for commercial purposes.es_ES
dc.rights.accessRightsopen accesses_ES
dc.rights.urihttp://creativecommons.org/licenses/by-nc/4.0/
dc.subjectCorporate transparencyes_ES
dc.subjectEuropean Green Deales_ES
dc.subjectEuropean Uniones_ES
dc.subjectRegulatory frameworkes_ES
dc.subjectSustainability reportinges_ES
dc.titleHow does the European Green Deal affect the disclosure of environmental information?es_ES
dc.typejournal articlees_ES
dc.type.hasVersionVoRes_ES
dspace.entity.typePublication
relation.isAuthorOfPublication60dcf399-e046-42c9-86ec-96c33fb25c61
relation.isAuthorOfPublication.latestForDiscovery60dcf399-e046-42c9-86ec-96c33fb25c61

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