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Materiality assessment in environmental disclosure quality: a quantitative analysis on European energy companies
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This Work Project examines Environmental Disclosure Quality (EDQ) in the European Energy
industry. Based on data hand-collected from the companies’ reports, this research highlights
the importance of materiality assessment in defining EDQ. A comparative analysis revealed
significant differences in EDQ across countries, whereas no significant associations could be
found regarding profitability, sector, type of report, and state participation. Moreover, evidence
suggests that firms may engage in impression management with a negative relationship
observed between the number of images and EDQ but also environmental performance. These
results emphasize the need for harmonization in disclosure practices to enhance transparency
and accountability.
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Palavras-chave
Sustainability reporting Materiality assessment process Environmental disclosure quality Impression management European energy sector