Sustainability reporting from the EU perspective

State of the art and research opportunities

Authors

  • Marco Fasan Venice School of Management, Ca’ Foscari University Venice

DOI:

https://doi.org/10.16930/2237-766220243466

Keywords:

Sustainability, European Union, Reports

References

Albuquerque, R., Koskinen, Y., Yang, S., & Zhang, C.. (2020). Resiliency of environmental and social stocks: An analysis of the exogenous COVID-19 market crash. The Review of Corporate Finance Studies, 9(3), 593-621. DOI: https://doi.org/10.1093/rcfs/cfaa011

Berg, F, Kolbel, J., & Rigobon, R. (2022). Aggregate confusion: The divergence of ESG ratings. Review of Finance, 26(6), 1315-1344. DOI: https://doi.org/10.1093/rof/rfac033

Christensen, H. B., Hail, L, & Leutz, C. (2021). Mandatory CSR and sustainability reporting: economic analysis and literature review. Review of Accounting Studies, 26, 1176-1248. DOI: https://doi.org/10.1007/s11142-021-09609-5

Christensen, H. B., Floyd, E., Liu, L. Y., & Maffett, M.. (2017). The real effects of mandated information on social responsibility in financial reports: Evidence from mine-safety records. Journal of Accounting and Economics, 64(2-3), 284-304. DOI: https://doi.org/10.1016/j.jacceco.2017.08.001

Flammer, C. (2013). Corporate social responsibility and shareholder reaction: The environmental awareness of investors. Academy of Management Journal, 56(3), 758-781. DOI: https://doi.org/10.5465/amj.2011.0744

Holthausen, R. W., & Watts, R. L.. (2001). The relevance of the value-relevance literature for financial accounting standard setting. Journal of Accounting and Economics, 31(1-3), 3-75. DOI: https://doi.org/10.1016/S0165-4101(01)00029-5

Odobaša, R, & Marošević, K. (2023). Expected contributions of the European corporate sustainability reporting directive (CSRD) to the sustainable development of the European union. EU and comparative law issues and challenges series, 7, 593-612. DOI: https://doi.org/10.25234/eclic/27463

Porter, M. & Kramer, M. (2011). Creating Shared Value. Harvard Business Review, Januay-February 2011.

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Published

2024-01-18

How to Cite

Fasan, M. (2024). Sustainability reporting from the EU perspective: State of the art and research opportunities. Revista Catarinense Da Ciência Contábil, 23, e3466. https://doi.org/10.16930/2237-766220243466

Issue

Vol. 23 (2024): RCCC

Section

Editorial

License

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