Environmental, Social and Governance Information Disclosure Strategy of the Ten Main Spanish Listed Companies

Environmental, Social and Governance Information Disclosure Strategy of the Ten Main Spanish Listed Companies

Purpose: This article aims to investigate the environmental, social, and corporate governance (ESG) disclosure strategy and its impact on the financial performance of the top ten companies in terms of operating income/turnover volume. Methodology/Approach: The study methods used include parametri...

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Bibliographic Details
Main Authors: Herenia Gutierrez Ponce, Nuria Arimany Serrat, Julian Chamizo Gonzalez
Format: Article
Language:English
Published: Technical University of Kosice 2022-11-01
Series:Kvalita Inovácia Prosperita
Subjects:
financial information
listed companies
Directive 2014/95/EU
sustainability
environmental, social and governance information
Online Access:https://www.qip-journal.eu/index.php/QIP/article/view/1766

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