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

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  • Nicolo, Giuseppe
  • Zampone, Giovanni
  • Sannino, Giuseppe
  • Tiron-Tudor, Adriana

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.

Suggested Citation

  • Nicolo, Giuseppe & Zampone, Giovanni & Sannino, Giuseppe & Tiron-Tudor, Adriana, 2023. "Worldwide evidence of corporate governance influence on ESG disclosure in the utilities sector," Utilities Policy, Elsevier, vol. 82(C).
    • Handle: RePEc:eee:juipol:v:82:y:2023:i:c:s0957178723000619
    DOI: 10.1016/j.jup.2023.101549
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    1. Remo-Diez, Nieves & Mendaña-Cuervo, Cristina & Arenas-Parra, Mar, 2023. "Exploring the asymmetric impact of sustainability reporting on financial performance in the utilities sector: A longitudinal comparative analysis," Utilities Policy, Elsevier, vol. 84(C).

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