Abstract
Although regulation on corporate social and environmental reporting in Europe has grown in recent years, there has been limited empirical research on the level, quality, and economic consequences of this regulated disclosure. Barbu, Feleaga and Ferrat (2022) advance our understanding of the impact of European Union legislation on the quantity of corporate environmental disclosures in Europe, showing that regulations improve the level of environmental disclosure. Future research on environmental reporting should provide more in-depth economic intuition and address issues related to differences in cross-country analyses, as well as investigate in more depth both the level and quality of increased disclosure on social and environmental issues, the factors influencing this type of disclosure, and any economic consequences.
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