Abstract
In this chapter, we aim at exploring the corporate disclosure landscape as non-financial information becomes increasingly paramount. We start by summarising the recent evolutions in the unfolding scenario of non-financial reporting and ESG disclosure. Then, we reflect on two important recent developments that have impacted the European corporate disclosure landscape, namely, the Non-Financial Reporting Directive and the revised Shareholder Rights Directive. Looking at the main pillars of ESG disclosures under the existing legislation, we have been trying to adopt a cross-sectoral approach to bridge the gaps between different legislative sources and the related disclosures. Consistent, relevant, and standardised ESG disclosures are of utmost importance to ensure a smooth and quick transition towards improved market practice.
The opinions stated by the authors are personal and do not bind ESMA.
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Busco, C., D’Eri, A., Novembre, V. (2022). Corporate Disclosure. In: Linciano, N., Soccorso, P., Guagliano, C. (eds) Information as a Driver of Sustainable Finance. Palgrave Studies in Impact Finance. Palgrave Macmillan, Cham. https://doi.org/10.1007/978-3-030-93768-3_4
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DOI: https://doi.org/10.1007/978-3-030-93768-3_4
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