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From talk to action: The effects of the non-financial reporting directive on ESG performance

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  • Aluchna, Maria
  • Roszkowska-Menkes, Maria

    (Tilburg University, School of Economics and Management)

  • Kamiński, Bogumił

Abstract

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Suggested Citation

  • Aluchna, Maria & Roszkowska-Menkes, Maria & Kamiński, Bogumił, 2023. "From talk to action: The effects of the non-financial reporting directive on ESG performance," Other publications TiSEM da683a11-bb44-4ea8-969c-f, Tilburg University, School of Economics and Management.
    • Handle: RePEc:tiu:tiutis:da683a11-bb44-4ea8-969c-f7aa7e86fb85
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    References listed on IDEAS

    as
    1. Christopher Marquis & Michael W. Toffel & Yanhua Zhou, 2016. "Scrutiny, Norms, and Selective Disclosure: A Global Study of Greenwashing," Organization Science, INFORMS, vol. 27(2), pages 483-504, April.
    2. de Villiers, Charl & van Staden, Chris J., 2006. "Can less environmental disclosure have a legitimising effect? Evidence from Africa," Accounting, Organizations and Society, Elsevier, vol. 31(8), pages 763-781, November.
    3. Steven F. Cahan & Charl De Villiers & Debra C. Jeter & Vic Naiker & Chris J. Van Staden, 2016. "Are CSR Disclosures Value Relevant? Cross-Country Evidence," European Accounting Review, Taylor & Francis Journals, vol. 25(3), pages 579-611, September.
    4. Guangming Gong & Si Xu & Xun Gong, 2018. "On the Value of Corporate Social Responsibility Disclosure: An Empirical Investigation of Corporate Bond Issues in China," Journal of Business Ethics, Springer, vol. 150(1), pages 227-258, June.
    5. Mahoney, Lois S. & Thorne, Linda & Cecil, Lianna & LaGore, William, 2013. "A research note on standalone corporate social responsibility reports: Signaling or greenwashing?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(4), pages 350-359.
    6. Solomon, Jill F. & Solomon, Aris & Joseph, Nathan L. & Norton, Simon D., 2013. "Impression management, myth creation and fabrication in private social and environmental reporting: Insights from Erving Goffman," Accounting, Organizations and Society, Elsevier, vol. 38(3), pages 195-213.
    7. Kim Ceulemans & Rodrigo Lozano & María Del Mar Alonso-Almeida, 2015. "Sustainability Reporting in Higher Education: Interconnecting the Reporting Process and Organisational Change Management for Sustainability," Sustainability, MDPI, vol. 7(7), pages 1-23, July.
    8. A.H. Fatima & Norhayati Abdullah & Maliah Sulaiman, 2015. "Environmental disclosure quality: examining the impact of the stock exchange of Malaysia’s listing requirements," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 11(4), pages 904-922, October.
    9. Clarkson, Peter M. & Li, Yue & Richardson, Gordon D. & Vasvari, Florin P., 2008. "Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis," Accounting, Organizations and Society, Elsevier, vol. 33(4-5), pages 303-327.
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