Corporate Social Responsibility and Environmental Management · 2023 · 42 citations · 44 references
BusinessEnvironmental ManagementRegulatory PolicyCorporate DisclosureCorporate ReportingEnvironmental RegulationCorporate Responsibility ReportingCorporate Social Responsibility ReportingCorporate Sustainability DisclosureCorporate TransparencyDisclosureEnvironmental ReportingCorporate Transparency RegimesEnvironmental Disclosure RegulationEnvironmental Disclosure ReportingEnvironmental Reporting TransparencyEnvironmental TransparencyGreen DealTransparency In Corporate GovernanceTransparency In Corporate Reporting
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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Strategic Responses to Institutional Processes
Christine Oliver · Academy of Management Review · 1991 · 6.5K citations
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Peter V. Marsden, W. Richard Scott · Social Forces · 1996 · 3.1K citations