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2022 | OriginalPaper | Buchkapitel

4. Corporate Disclosure

verfasst von : Cristiano Busco, Alessandro D’Eri, Valerio Novembre

Erschienen in: Information as a Driver of Sustainable Finance

Verlag: Springer International Publishing

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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.

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Metadaten
Titel
Corporate Disclosure
verfasst von
Cristiano Busco
Alessandro D’Eri
Valerio Novembre
Copyright-Jahr
2022
DOI
https://doi.org/10.1007/978-3-030-93768-3_4