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The evolution of environmental reporting in europe : the role of financial and non-financial regulation

Barbu, Elena M.; Ionescu-Feleagă, Liliana; Ferrat, Yann - In: The international journal of accounting 57 (2022) 2, pp. 1-25

Persistent link: https://www.econbiz.de/10013383851

Does it pay off to disclose sustainability information? : the effect of ESG disclosure on ESG controversies in European banks

Carè, Rosella; Agnese, Paolo; Cerciello, Massimiliano; … - 2025

Persistent link: https://www.econbiz.de/10015358128

Internal contextual factors influencing the extent of environmental disclosure

Faisal, Faisal; Achmad, Tarmizi - In: International journal of managerial and financial accounting 6 (2014) 4, pp. 357-374

Persistent link: https://www.econbiz.de/10011349651

Do banks practice what they preach? : Brown lending and environmental disclosure in the euro area

Gambacorta, Leonardo; Polizzi, Salvatore; Reghezza, Alessio - 2023

Persistent link: https://www.econbiz.de/10014441160

Do banks practice what they preach? : brown lending and environmental disclosure in the euro area

Gambacorta, Leonardo; Polizzi, Salvatore; Reghezza, Alessio - 2023

This study examines whether the level of environmental disclosure in banks' financial reports matches less brown lending portfolios. Using granular credit register data and detailed information on firm-level greenhouse gas emission intensities, we find a negative relationship between...

Persistent link: https://www.econbiz.de/10014482925

Do social and environmental disclosures impact information asymmetry?

Acheampong, Albert; Elshandidy, Tamer - In: Economics letters 234 (2024), pp. 1-6

Persistent link: https://www.econbiz.de/10015075889

Does environmental, social, and governance performance affect financial risk disclosure? : evidence from European ESG companies

Chouaibi, Jamel; Benmansour, Hayet; Ben Fatma, Hanen; … - In: Competitiveness review : CR 34 (2024) 6, pp. 1057-1076

Persistent link: https://www.econbiz.de/10015164585

A proposal of an international environmental reporting grid : what interest for policymakers, regulatory bodes, companies, and researchers? ; reply to discussion of "Mandatory environmental disclosures by companies complying with IASs/IFRSs : the cases of Francy, Germany, and the UK"

Barbu, Elena M.; Dumontier, Pascal; Feleagă, Niculae; … - In: The international journal of accounting : TIJA 49 (2014) 2, pp. 253-262

Persistent link: https://www.econbiz.de/10010384951

Does stakeholder pressure influence corporate GHG emissions reporting : Empirical evidence from Europe

Liesen, Andrea; Hoepner, Andreas G. F.; Patten, Dennis M.; … - In: Accounting, auditing & accountability journal 28 (2015) 7, pp. 1047-1074

Persistent link: https://www.econbiz.de/10011420231

Discussion of "The evolution of environmental reporting in Europe: the role of financial and non-financial regulation"

Charitou, Andreas - In: The international journal of accounting 57 (2022) 2, pp. 1-15

Persistent link: https://www.econbiz.de/10013384120