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Corporate Disclosure

In: Information as a Driver of Sustainable Finance

Author

Listed:
  • Cristiano Busco

    (LUISS University)

  • Alessandro D’Eri

    (European Securities and Markets Authority)

  • Valerio Novembre

    (European Securities and Markets Authority)

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.

Suggested Citation

  • Cristiano Busco & Alessandro D’Eri & Valerio Novembre, 2022. "Corporate Disclosure," Palgrave Studies in Impact Finance, in: Nadia Linciano & Paola Soccorso & Claudia Guagliano (ed.), Information as a Driver of Sustainable Finance, chapter 0, pages 77-111, Palgrave Macmillan.
    • Handle: RePEc:pal:psifcp:978-3-030-93768-3_4
    DOI: 10.1007/978-3-030-93768-3_4
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