The effect of ESG disclosure on firm value in the European context
Atif Mahmood; Asad Mehmood; Simone Terzani; Francesco De Luca; Hadrian Geri Djajadikerta · 2025 · Management Decision
WASTE classifies this as Negative / Null Result Report · AI classification, approximate
The study found no significant effect — useful as a negative control or null benchmark for your own design.
Abstract
Purpose The environmental, social and governance (ESG) topic has recently received increasing attention from scholars due to increasing regulations for firms’ non-financial disclosure with respect to environmental and social issues. For instance, the European Union (EU) recently issued the Corporate Sustainability Reporting Directive (CSRD) in December 2022 and implemented it starting in 2024 in member states. Non-financial disclosure is relevant for various stakeholders and could affect firm value. Therefore, this study aims to examine the effect of ESG disclosure on firm value in the EU cont
Abstract by Atif Mahmood; Asad Mehmood; Simone Terzani; Francesco De Luca; Hadrian Geri Djajadikerta, Management Decision (2025) — licensed CC BY 4.0.
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Metadata source: OpenAlex · DOI 10.1108/md-10-2024-2480