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An Overview of Corporate Sustainability Reporting Legislation in the European Union

Citations

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  1. McGee, Paraic & Sheenan, Lisa & Egan, Tom & O'Donohoe, Sheila, 2025. "Risk factor disclosure in green bond prospectuses and investor compensation," International Review of Financial Analysis, Elsevier, vol. 105(C).
  2. Michele Rubino & Ilaria Mastrorocco & Elisa Gerbasi, 2026. "Climate governance e scelte aziendali sostenibili: un?analisi internazionale sugli investimenti green," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2026(1), pages 67-88.
  3. Robert-Daniel OPRESCU & Eugenia BUSMACHIU & Iulia Maria APOSTU & Dumitru TROANCĂ, 2026. "Taking Off The Green Mask: A Bibliometric Review Of Esg Disclosures, Greenwashing Measurement, And Market Consequences," Management of Sustainable Development, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 18(1), pages 1-21, June.
  4. Martinčević, Ivana & Primorac, Dinko & Dorić, Barbara, 2025. "Corporate Sustainability Reporting Directive (CSRD): Obligations, Challenges and Requirements for Companies," Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference (2024), Hybrid Conference, Dubrovnik, Croatia, in: Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference, Hybrid Conference, Dubrovnik, Croatia, 5-7 September, 2024, pages 317-327, IRENET - Society for Advancing Innovation and Research in Economy, Zagreb.
  5. Teodora Maria Rusu & Antonia Odagiu & Horia Pop & Laura Paulette, 2024. "Sustainability Performance Reporting," Sustainability, MDPI, vol. 16(19), pages 1-12, September.
  6. Delić, Erna & Gadžo, Amra, 2025. "Adapting Swedish Good Practices: A Comparative Study of Sustainability Reporting in Listed Companies and Implications for Bosnia and Herzegovina," EconStor Conference Papers 343409, ZBW - Leibniz Information Centre for Economics.
  7. Bettiga, Debora & Mandolfo, Marco & Noci, Giuliano, 2025. "Promoting textile product repair services in the European setting: do emotions shape consumers’ evaluations?," Journal of Retailing and Consumer Services, Elsevier, vol. 86(C).
  8. Christopher S. Armstrong & Alan D. Jagolinzer & Sarah Kröchert & Andrea Pawliczek, 2026. "Human and Intellectual Capital Spending Efficiency and Efficacy: Evidence from U.S. Universities," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 53(2), pages 970-997, April.
  9. Gargallo, Pilar & Lample, Luis & Miguel, Jesús & Salvador, Manuel, 2026. "ESG and systemic risk in financial networks: High- vs. low-rated portfolios in Europe," International Review of Economics & Finance, Elsevier, vol. 109(C).
  10. Metelytsia, Volodymyr & Kraievskyi, Volodymyr & Taran, Serhii, 2026. "Sustainability reporting and assurance practices in agribusiness: A comparative institutional analysis of Ukraine and Germany," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 12(2), pages 136-168.
  11. Tomasz Mankowski, 2024. "Integration of Sustainability Reporting into Enterprise Risk Management: A Scoping Review," European Research Studies Journal, European Research Studies Journal, vol. 0(Special B), pages 792-802.
  12. Joyeeta Gupta & Yang Chen & Clara McDonnell & Augusto Heras & Janina Herzog-Hawelka & Frank de Morrée & Opal Morales Asencio, 2025. "Climate Injustices Have Multiplied over Time: The Need for Climate System Justice," Progress in Development Studies, , vol. 25(3-4), pages 255-274, July.
  13. Alexandre Pacheco & Manuel Branco, 2025. "Banks’ Sustainability Reporting in Brazil," IJFS, MDPI, vol. 13(3), pages 1-20, June.
  14. Tingqian Pu, 2025. "Bridging digitalization and environmental, social, and governance performance: the moderating effect of CEO duality and government linked corporations," Humanities and Social Sciences Communications, Palgrave Macmillan, vol. 12(1), pages 1-19, December.
  15. Cosma, Simona & Rimo, Giuseppe & Schwizer, Paola, 2025. "Environmental controversies, environmental fines and firms’ default risk," Research in International Business and Finance, Elsevier, vol. 77(PA).
  16. Hanspeter Wieland & Dominik Wiedenhofer & Nina Eisenmenger & Takuma Watari & Stefan Giljum, 2025. "Assessing mining‐related land footprints of global steel use with a global physical input–output model," Journal of Industrial Ecology, Yale University, vol. 29(6), pages 1987-2004, December.
  17. Mohamed Ali Houfi & Chadlia Farhat, 2025. "Aligning financial development and banking sustainability for environmental sustainability: empirical insights from emerging economies," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 27(12), pages 29047-29073, December.
  18. Monica Veneziani & Marcello Cosa & Riccardo Torelli & Dina Lucia Todaro, 2025. "Benchmarking Sustainability: A Comparative Case Studies Analysis of ESG Practices in the Heating, Ventilation, and Air Conditioning Industry," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2025(3), pages 65-88.
  19. Metelytsia, Volodymyr & Kraievskyi, Volodymyr & Taran, Serhii, 2026. "Sustainability reporting and assurance practices in agribusiness: a comparative institutional analysis of Ukraine and Germany," Agricultural and Resource Economics: International Scientific E-Journal, Agricultural and Resource Economics: International Scientific E-Journal, vol. 12(2), June.
  20. Haladu, Alhassan & Bin-Nashwan, Saeed Awadh & Yusuf, Abdulmalik & Yaro, Nura Alhaji, 2025. "Lighting the path to sustainable development: The impact of sustainability disclosure, corporate tax, and economic growth," World Development Perspectives, Elsevier, vol. 37(C).
  21. Costinela Fortea & Valentin Marian Antohi & Monica Laura Zlati & Sajjad Nawaz Khan, 2024. "New econometric model of sustainable economic development quantifying the impact of the implementation of SDG9 in the European context," Journal of Financial Studies, Institute of Financial Studies, vol. 9(17), pages 71-90, November.
  22. Gabriela Dubcova & Emil Velinov & Vasko Vassilev, 2026. "The Strategic ESG Conduct of Universities as the Collaborative Educational Model for Complexity of the ESG Education," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 368-399, March.
  23. Iwona Majchrzak & Bozena Nadolna & Marzena Rydzewska, 2025. "Adaptation of Climate-Related ESG Reporting to Legal Requirements: Evidence from Polish Energy Companies," European Research Studies Journal, European Research Studies Journal, vol. 0(4), pages 1348-1365.
  24. Simone Pizzi & Lorenzo Coronella, 2025. "Are listed SMEs ready for the corporate sustainability reporting directive? Evidence from Italy," Business Ethics, the Environment & Responsibility, John Wiley & Sons, Ltd., vol. 34(4), pages 1730-1741, October.
  25. Tomasz Mankowski, 2024. "Integration of Sustainability Reporting into Enterprise Risk Management: A Scoping Review," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 508-518.
  26. Stefanie Reustlen & Martin Stawinoga, 2024. "Do internationally operating companies act in a socially sustainable manner? An empirical comparison of disclosure regarding employee matters and human rights matters," Sustainability Nexus Forum, Springer, vol. 32(1), pages 1-22, December.
  27. Serhii Ostapchuk & Lesia Voliak, 2026. "Consequences of the Introduction of Mandatory Sustainability Reporting: A Critical Review of International Practice," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 36-44, March.
  28. Zanin, Luca, 2025. "Corporate carbon emissions and financial performance: A flexible copula-based model to address non-random sample selection," Economics Letters, Elsevier, vol. 247(C).
  29. Boungou, Whelsy & Dufau, Bastien, 2025. "Shareholder wealth effects of corporate sustainability reporting regulations," Finance Research Letters, Elsevier, vol. 80(C).
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