Arif, Muhammad; Gan, Christohper; Nadeem, Muhammad - In: Meditari Accountancy Research 30 (2021) 3, pp. 495-523
Purpose: Motivated by the enactment of non-financial reporting regulations by the European Parliament, this paper aims to investigate the impact of European Union (EU) directive 2014/95/EU on the quantity of environmental, social and governance (ESG) disclosures by the S&P Europe 350 index...