Does mandating ESG reporting reduce ESG decoupling? Evidence from the European Union's Directive 2014/95

This paper investigates the impact of Directive 2014/95 (hereafter, ‘the Directive’) issued by the European Union (EU) that mandates the disclosure of ESG information on ESG decoupling behaviour by EU-listed firms and whether the strength of national enforcement systems of member states plays a mode...

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Bibliographic Details
Main Authors: Ahmed Aboud, Ahmed Saleh, Yasser Eliwa
Format: Default Article
Published: 2023
Subjects:
Commerce, management, tourism and services
Accounting, auditing and accountability
Environmental sciences
enforcement
ESG audit
ESG decoupling
ESG strategy
European Union's Directive 2014/95
Online Access:https://hdl.handle.net/2134/24038085.v1
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https://hdl.handle.net/2134/24038085.v1

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