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Assessing the impact of the European green deal and its corporate sustainability reporting directive on Esg reporting and financial performance in the European consumer staples sector - a quantitative analysis
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Resumo(s)
This study explores the relationship between ESG reporting under the Corporate Sustainability
Reporting Directive and financial performance in the European consumer staples sector.
Findings show that while sustainability-related data disclosure only accounts for 6,7% of
required data points, greater compliance with disclosure requirements leads to a higher standard
deviation in market capitalization but has no significant influence on its growth.
Additionally, outperforming peers in ESG controversies is more significant than extensive data
reporting. This offers valuable insights for companies and investors to prioritizing quality over
quantity in their sustainability reporting and focusing on areas where they can demonstrate
superior performance.
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Palavras-chave
Esg Green deal Sustainability Financial performance Esrs European consumer staples sector Linear regression Stoxx Europe 600 industry Compliance Refinitiv Bloomberg Data disclosure Risk management Growth rate Market capitalization Industry analysis