Can Crisis Periods Affect the ESG Reporting Scope? The Portuguese Euronext Entities Case
Catarina Cepeda
Abstract:Portuguese companies are increasingly responding to the demand of stakeholders for transparent information about companies’ environmental, social, and governance (ESG) performance by issuing non-financial reports (NFRs). While the number of NFRs published annually has been increasing over the last two decades, their quality and companies’ ESG performance have been questioned, especially in times of crisis. To address these concerns, several jurisdictions have introduced mandatory NFR rules, such as the Europea… Show more
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