RT Journal Article
T1 How does the European Green Deal affect the disclosure of environmental information?
A1 García Sánchez, Isabel María
A1 Ortiz Martínez, Esther
A1 Marín Hernández, Salvador
A1 Aibar Guzmán, Beatriz
K1 Corporate transparency
K1 European Green Deal
K1 European Union
K1 Regulatory framework
K1 Sustainability reporting
AB 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
PB Wiley
SN 1535-3958
YR 2023
FD 2023
LK http://hdl.handle.net/10347/30789
UL http://hdl.handle.net/10347/30789
LA eng
NO García-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.2514
NO info: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 CAPITAL
NO Consejería 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-DISAQ
DS Minerva
RD 24 abr 2026