Corporate Disclosure

Cristiano Busco (), Alessandro D’Eri () and Valerio Novembre ()
Additional contact information
Cristiano Busco: LUISS University
Alessandro D’Eri: European Securities and Markets Authority
Valerio Novembre: European Securities and Markets Authority

Chapter Chapter 4 in Information as a Driver of Sustainable Finance, 2022, pp 77-111 from Palgrave Macmillan

Abstract: Abstract In this chapter, we aim at exploring the corporate disclosure landscape as non-financial information becomes increasingly paramount. We start by summarising the recent evolutions in the unfolding scenario of non-financial reporting and ESG disclosure. Then, we reflect on two important recent developments that have impacted the European corporate disclosure landscape, namely, the Non-Financial Reporting Directive and the revised Shareholder Rights Directive. Looking at the main pillars of ESG disclosures under the existing legislation, we have been trying to adopt a cross-sectoral approach to bridge the gaps between different legislative sources and the related disclosures. Consistent, relevant, and standardised ESG disclosures are of utmost importance to ensure a smooth and quick transition towards improved market practice.

Date: 2022
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

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:pal:psifcp:978-3-030-93768-3_4

Ordering information: This item can be ordered from
http://www.palgrave.com/9783030937683

DOI: 10.1007/978-3-030-93768-3_4

Access Statistics for this chapter

More chapters in Palgrave Studies in Impact Finance from Palgrave Macmillan
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().