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Different patterns of ESG reporting: the sustainability disclosure index of selected European cities

Author

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  • Wójtowicz Katarzyna

    (Department of Public Finance, Maria Curie-Sklodowska University, Lublin, Poland.)

Abstract

The study examines patterns of Environmental, Social, and Governance (ESG) reporting by European cities, focusing on how local governments disclose sustainability information in response to regulations such as the Non-Financial Reporting Directive (NFRD) and Corporate Sustainability Reporting Directive. It employs manual content analysis of ESG information from 15 C40 network cities based on an ESG disclosure index comprising 36 items grouped into criteria covering business models and ESG indicators. Cities were scored on disclosure presence, with normalized scores ensuring equal category weight. Results show variations in ESG reporting, with Scandinavian cities scoring the highest and Southern European cities the lowest. Environmental disclosures dominated, while social and governance aspects were less consistently reported. The study adds to public sector sustainability literature by highlighting how large European cities align with evolving EU regulations.

Suggested Citation

  • Wójtowicz Katarzyna, 2024. "Different patterns of ESG reporting: the sustainability disclosure index of selected European cities," International Journal of Management and Economics, Warsaw School of Economics, Collegium of World Economy, vol. 60(5), pages 340-353.
    • Handle: RePEc:vrs:ijomae:v:60:y:2024:i:5:p:340-353:n:1001
    DOI: 10.2478/ijme-2025-0001
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    More about this item

    Keywords

    CSRD; ESG reporting; European cities; local governments; NFRD; sustainability disclosure;
    All these keywords.

    JEL classification:

    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth

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