Does sustainable performance matter for nonfinancial disclosure readability? : a fog index analysis on Italian-listed companies
| Year of publication: |
2025
|
|---|---|
| Authors: | Bifulco, Giuseppe Maria ; Caserio, Carlo ; Di Donato, Francesca ; Trucco, Sara |
| Published in: |
Business strategy and the environment. - New York, NY [u.a.] : Wiley, ISSN 1099-0836, ZDB-ID 2025936-0. - Vol. 34.2025, 5, p. 5601-5623
|
| Subject: | ESG performance | greenwashing risk | Italian firms | mandatory disclosure | nonfinancial disclosure (NFD) | readability | sustainability disclosure | Unternehmenspublizität | Corporate disclosure | Nachhaltigkeitsbericht | Sustainability reporting | Italien | Italy | Corporate Social Responsibility | Corporate social responsibility | Auskunftspflicht | Disclosure regulation | Nachhaltige Entwicklung | Sustainable development | Öffentlichkeitsarbeit | Public relations | Nachhaltigkeit | Sustainability | Berichtswesen | Reporting | Umweltbericht | Environmental reporting | Unternehmenserfolg | Firm performance |
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