Mandatory Environmental Reporting in European Listed Companies: Does It Matter?

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.