Publicação
The role of sustainability reporting in corporate sustainability performance: an investigation into how the novel CSRD impacts corporate sustainability performance
| datacite.subject.fos | Ciências Sociais::Economia e Gestão | pt_PT |
| dc.contributor.advisor | Rodrigues, João Loureiro | |
| dc.contributor.advisor | Engida, Tadesse Getacher | |
| dc.contributor.author | Tenzer, Yannick | |
| dc.date.accessioned | 2025-08-14T10:59:56Z | |
| dc.date.available | 2025-08-14T10:59:56Z | |
| dc.date.issued | 2025-01-31 | |
| dc.date.submitted | 2025-01-31 | |
| dc.description.abstract | This pioneering study investigates the impact of the Corporate Sustainability Reporting Directive (CSRD) on corporate sustainability performance and explores the moderating role of R&D intensity on this relationship, using a Difference-in-Difference approach. Contrary to expectations, the CSRD negatively impacted overall ESG performance of EU-based firms compared to US counterparts, with performance damps in social and governance dimensions but no significant impact on environmental performance. R&D intensity did not moderate this relationship. Policymakers are encouraged to use the insights gained to refine regulations and adapt future framework development processes. For managers, it highlights that compliance alone does not guarantee ESG improvements. | pt_PT |
| dc.identifier.tid | 203960629 | pt_PT |
| dc.identifier.uri | http://hdl.handle.net/10362/186433 | |
| dc.language.iso | eng | pt_PT |
| dc.relation | UID/ECO/00124/2013 | pt_PT |
| dc.subject | CSRD | pt_PT |
| dc.subject | ESG | pt_PT |
| dc.subject | Sustainability reporting | pt_PT |
| dc.subject | Regulatory impact | pt_PT |
| dc.subject | R&D intensity | pt_PT |
| dc.subject | DiD | pt_PT |
| dc.title | The role of sustainability reporting in corporate sustainability performance: an investigation into how the novel CSRD impacts corporate sustainability performance | pt_PT |
| dc.type | master thesis | |
| dspace.entity.type | Publication | |
| rcaap.rights | openAccess | pt_PT |
| rcaap.type | masterThesis | pt_PT |
| thesis.degree.name | A Work Project, presented as part of the requirements for the Award of a Master’s degree in Management from the Nova School of Business and Economics | pt_PT |