Does the transparency of sustainability reports matter? A quantitative assessment
Maria Chiara Demartini,
Valentina Beretta,
Anna Larisch
Abstract:Despite the recognized advantages of sustainability disclosure and transparency in reducing information asymmetries, the quality of sustainability reports often falls short. Measuring sustainability disclosure transparency is challenging due to its multidimensional nature, necessitating a comprehensive approach. Moreover, the impact of sustainability reporting transparency on firm performance remains ambiguous. Therefore, this study examines 177 reports from companies listed in the Dow Jones sustainability ind… Show more
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