Affiliation:
1. Departamento de Administración y Economía de la Empresa, IME – Instituto Multidisciplinar de Empresa Universidad de Salamanca Salamanca Spain
2. Departamento de Economía Financiera y Contabilidad. Facultad de Economía y Empresa Universidad de Murcia Murcia Spain
3. Departamento de Economía Financiera y Contabilidad. Facultad de Ciencias Económicas y Empresariales Universidad de Santiago Compostela Santiago Compostela Spain
Abstract
AbstractThe 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.
Funder
Consejería de Educación, Junta de Castilla y León
Consellería de Cultura, Educación e Ordenación Universitaria, Xunta de Galicia
Ministerio de Ciencia e Innovación
Ministerio de Ciencia, Innovación y Universidades
Universidad de Salamanca
Subject
Management, Monitoring, Policy and Law,Strategy and Management,Development
Cited by
1 articles.
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