业务
透明度(行为)
情感(语言学)
企业社会责任
欧洲联盟
产业组织
营销
国际贸易
公共关系
政治学
哲学
语言学
法学
作者
Isabel‐María García‐Sánchez,Esther Ortiz Martínez,Salvador Marín‐Hernández,Beatriz Aibar Guzmán
摘要
Abstract The 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.
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