| Naslov: | Regional embeddedness of green economic systems : evidence from mandatory environmental disclosures in EU corporate sustainability reports |
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| Avtorji: | ID Čufar, Matic (Avtor)
ID Primec, Andreja (Avtor)
ID Belak, Jernej (Avtor) |
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| Datoteke: |  https://www.mdpi.com/2071-1050/18/12/6025
 RAZ_Cufar_Matic_2026.pdf (1,65 MB)
MD5: 243AE25E0063D0BBE9DAF396C6CE3C9C
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| Jezik: | Angleški jezik |
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| Vrsta gradiva: | Znanstveno delo |
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| Tipologija: | 1.01 - Izvirni znanstveni članek |
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| Organizacija: | EPF - Ekonomsko-poslovna fakulteta
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| Opis: | In recent years, non-financial reporting has become a central regulatory instrument for integrating environmental considerations into corporate accountability frameworks in the European Union. This study examines regional variation in mandatory environmental disclosures contained in corporate sustainability reports prepared under the Non-Financial Reporting Directive (NFRD) and the Corporate Sustainability Reporting Directive (CSRD). The analysis adopts a regional perspective, assuming that more economically developed regions are associated with greater environmental pressures and therefore exhibit more comprehensive environmental reporting practices. Regions are classified at the NUTS 2 level using GDP per capita in purchasing power standards (PPSs), enabling a systematic comparison between more and less developed regions across the EU. The empirical analysis relies exclusively on publicly available corporate sustainability reports and is deliberately limited to legally mandated environmental disclosures. A structured qualitative content analysis is applied to 20 companies operating across multiple EU Member States, with firms assigned to regions based on the location of their registered headquarters. The results provide exploratory evidence of a positive association between regional economic development (GDP per capita at the NUTS 2 level) and the comprehensiveness of mandatory environmental disclosures. The results provide empirically grounded insights into the strengths and limitations of mandatory sustainability reporting as a governance mechanism and contribute to ongoing debates on the capacity of the CSRD to enhance sustainability-oriented corporate accountability across diverse regional contexts within the EU. |
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| Ključne besede: | green economic systems, regional sustainability transitions, mandatory environmental disclosures, corporate sustainability reports, CSRD, NFRD |
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| Status publikacije: | Objavljeno |
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| Verzija publikacije: | Objavljena publikacija |
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| Datum sprejetja članka: | 10.06.2026 |
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| Datum objave: | 12.06.2026 |
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| Leto izida: | 2026 |
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| Št. strani: | str. 1-21 |
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| Številčenje: | Vol. 18, issue 12, spec. iss., [art. no.] 6025 |
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| PID: | 20.500.12556/DKUM-99051  |
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| UDK: | 338.2:502.131.1 |
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| COBISS.SI-ID: | 286225667 |
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| DOI: | 10.3390/su18126025 |
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| ISSN pri članku: | 2071-1050 |
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| Datum objave v DKUM: | 28.07.2026 |
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| Število ogledov: | 306 |
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| Število prenosov: | 3 |
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| Metapodatki: |    |
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| Področja: | Ostalo
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