Exploring the Influence of Non-Financial Reporting Practices and Double Materiality Adoption on ESG Ratings: Evidence from European Companies

Anis Shami ()
Additional contact information
Anis Shami: CHUGA - Centre Hospitalier Universitaire [CHU Grenoble]

Post-Print from HAL

Keywords: Non-financial Reporting Double Materiality Corporate Reporting External Sustainability Performance Assessment Ratings; Non-financial Reporting; Double Materiality; Corporate Reporting; External Sustainability Performance Assessment; Ratings (search for similar items in EconPapers)
Date: 2024-09-19
New Economics Papers: this item is included in nep-acc and nep-env
Note: View the original document on HAL open archive server: https://hal.science/hal-04704651v1
References: View references in EconPapers View complete reference list from CitEc
Citations:

Published in 19th EIASM Interdisciplinary Conference On “Intangibles, Sustainability, And Value Creation – Reporting, Management, And Governance", Sep 2024, Grenoble, France

Downloads: (external link)
https://hal.science/hal-04704651v1/document (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-04704651

Access Statistics for this paper

More papers in Post-Print from HAL
Bibliographic data for series maintained by CCSD ().