Does more mean better? Exploring the relationship between report completeness and environmental sustainability
Calabrese*, A., Costa*, R., Levialdi*, N., Menichini**, T., Villazon Montalvan*, R.A.
*Department of Enterprise Engineering, University of Rome Tor Vergata, via del Politecnico 1, Roma, Italy; **Engineering Department, University “Niccolò Cusano”
Sustainability
Volume 12, Issue 24, 2020, 10635
Abstract
The reliability of sustainability reporting can impact sustainable development and should provide relevant information to financial analysts, investors, and other stakeholders by reducing information asymmetry between them and management. Nevertheless, its utility is often undermined by a lack of the disclosure information’s trustability.
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