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Non-Financial Reporting and ESG Impact by Amal Aouadi is a document available to read on EtoBox.

What is Non-Financial Reporting and ESG Impact about?

1) The study examines how the choice between sustainability reporting, integrated reporting, and annual reporting impacts forecast accuracy and ESG disclosure. 2) The researchers analyzed financial information for the top 600 Eurostoxx companies over 10 years and found that both sustainability and integrated reporting were associated with improved forecast accuracy compared to annual reporting alone. 3) They also found that ESG disclosure is influenced by the reporting format chosen, and that environment

Author

Amal Aouadi

Language

EN