This paper applies a qualitative approach to analyse stakeholders’ perceptions of the EU Taxonomy Regulation (“EU Taxonomy” hereafter). The overarching goal of the EU Taxonomy is to steer capital flows towards more sustainable activities. Although the implementation period has started,...

This paper examines the sustainability disclosure in the banking industry with respect to potential greenwashing. We build a theoretical framework to assess the sustainability disclosure along materiality criteria in the banking industry and apply this framework to the corporate sustainability...

This paper provides an explanation for the previously mixed findings on the relationship between corporate sustainability performance (CSP) and corporate tax avoidance by disentangling sustainability performance into operational and management sustainability performance. The results from...

This study investigates the role of environmental management control systems as mechanisms to translate environmental strategy into environmental managerial performance. While prior research focuses primarily on environmental performance at the organizational level, this study specifically...

The relationship between GHG emissions, GHG disclosure and firm value is neither theoretically nor empirically clear, due to competing theories, self-selection bias, and endogeneity. This paper uses a two-stage design to examine the relationship between GHG emissions and GHG disclosure in the...

This study examines disclosure on the sustainable development goals (SDGs) in firms’ annual reports. For a sample of European firms listed in the STOXX Europe-600 index and a reporting period of four years, we use textual analysis to assess both firms’ explicit reference to the SDGs in their...

This paper investigates the economic consequences of the European Union’s directive on non-financial disclosure (NFRD). We analyze data from a sample of 698 European firms and a matched control group of US firms to investigate two questions. First, we examine what effects the implementation of...

This study investigates the sustainability disclosure effects of the introduction of the Companies Act 2006 Regulations 2013 in the United Kingdom. The regulation mandates the disclosure of information on greenhouse gas emissions, gender distribution and human rights issues. We examine two...