RT Dissertation/Thesis
T1 Decoupling in Sustainability Disclosure: An Analysis of its Determinants
A1 Cepêda, Catarina Liborio Morais
K1 ESG decoupling
K1 impression management
K1 sustainability reporting
K1 corporate governance
K1 regulation
AB Mitigating decoupling in sustainability reporting is essential to advancing reliable disclosure and ensuring that reporting fulfills its intended function. This thesis aims to provide a thorough understanding of decoupling in sustainability reporting and the organizational and contextual factors that can exacerbate or mitigate it. Starting from a systematic literature review of papers on decoupling in sustainability reporting and its determinants published in indexed journals, this thesis identifies some factors at the company and context levels that drive and/or prevent decoupling in sustainability reporting through the application of quantitative analytical techniques to an international sample of 3,465 listed companies from 2009 to 2023.
YR 2026
FD 2026
LK https://hdl.handle.net/10347/47300
UL https://hdl.handle.net/10347/47300
LA eng
DS Minerva
RD 25 may 2026