Please use this identifier to cite or link to this item:
http://hdl.handle.net/10174/34755
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| Title: | Mandatory Environmental Reporting in European Listed Companies: Does It Matter? |
| Authors: | Mata, Carlos
Fialho, Ana
Eugénio, Teresa |
| Keywords: | environmental reporting
European companies
International Accounting Standards
Directive 2014/95/EU |
| Issue Date: | May-2022 |
| Abstract: | Analysis the level of environmental reporting in European companies, after the adoption of the International Accounting Standards/International Financial Reporting Standards (IAS/IFRS), considering three key periods in Europe: (1) the implementation of the mandatory implementation of IAS/IFRS rules since 2005 for listed companies; (2) the financial crisis between 2008 and 2014; (3) the publication of Directive 2014/95/EU, mandatory since 2017. |
| URI: | http://hdl.handle.net/10174/34755 |
| Type: | lecture |
| Appears in Collections: | CEFAGE - Comunicações - Em Congressos Científicos Internacionais
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CEFAGE - Centro de Estudos e Formação Avançada em Gestão e Economia /
CEFAGE - Comunicações - Em Congressos Científicos Internacionais /
