Worldwide evidence of corporate governance influence on ESG disclosure in the utilities sector

Giuseppe Nicolo, Giovanni Zampone, Giuseppe Sannino and Adriana Tiron-Tudor
Authors registered in the RePEc Author Service: Adriana Tiron Tudor

Utilities Policy, 2023, vol. 82, issue C

Abstract: This paper examines the impact of corporate governance mechanisms on Environmental Social and Governance (ESG) disclosure in the utilities sector. We collected data from the Eikon Refinitiv database on 265 worldwide organisations operating in the utility sector during the 2011–2019 period.

Keywords: Utilities; ESG disclosure; Corporate governance (search for similar items in EconPapers)
Date: 2023
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Citations: View citations in EconPapers (6)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:juipol:v:82:y:2023:i:c:s0957178723000619

DOI: 10.1016/j.jup.2023.101549

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