Sustainability reporting and ESG performance in the utilities sector

被引：39
|
作者：
Imperiale, Francesca [1 ]
Pizzi, Simone [1 ]
Lippolis, Stella [2 ]
机构：
[1] Univ Salento, Dipartimento Sci Econ, Lecce, Italy
[2] Univ Bari Aldo Moro, Dipartimento Jon Sistemi Giurid Econom Mediterrane, Bari, Italy
来源：
UTILITIES POLICY | 2023年 / 80卷
关键词：
Sustainability reporting; ESG performance; Legitimacy theory; CORPORATE; DISCLOSURE; ACCOUNTABILITY; LEGITIMACY; TALKING; WALKING;
D O I：
10.1016/j.jup.2022.101468
中图分类号：
TE [石油、天然气工业]; TK [能源与动力工程];
学科分类号：
0807 ; 0820 ;
摘要：
In the last few years, many policymakers started implementing stricter rules about sustainability reporting in their jurisdictions. However, this process has been characterized by criticisms related to the potential mis-alignments between Environmental, Social and Governance factors (ESG) performance and sustainability reporting quality. This evidence is particularly relevant for the utilities sector because of the existence of reputational risks associated with their activities. The paper aims to contribute to the debate through novel insights about the nonlinear relationship between sustainability reporting quality and ESG performance in the utilities sector.
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页数：8
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