Impact of EU non-financial reporting regulation on Spanish companies’ environmental disclosure: a cutting-edge natural language processing approach
Abstract Background A debate exists about the effects of environmental disclosure becoming mandatory on the quality and the actual commitment of such reporting. This study seeks to assess whether differences exist when comparing the disclosure quality and comprehensiveness of Spanish companies’ non-...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
SpringerOpen
2025-02-01
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| Series: | Environmental Sciences Europe |
| Subjects: | |
| Online Access: | https://doi.org/10.1186/s12302-025-01067-z |