García Sánchez, Isabel MaríaOrtiz Martínez, EstherMarín Hernández, SalvadorAibar Guzmán, Beatriz2023-06-232023-06-232023García-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.25141535-3958http://hdl.handle.net/10347/30789info: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 CAPITALThe 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 disclosedeng© 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.http://creativecommons.org/licenses/by-nc/4.0/Corporate transparencyEuropean Green DealEuropean UnionRegulatory frameworkSustainability reportingjournal article10.1002/csr.25141535-3966open access