#5366. Environmental risk indicators disclosure and value relevance: An empirical analysis of Italian listed companies after the implementation of the Legislative Decree 254/20XX

August 2026publication date
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Development;
Management, Monitoring, Policy and Law;
Strategy and Management;
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More details about the manuscript: Science Citation Index Expanded or/and Social Sciences Citation Index
Abstract:
In response to EU Directive 95/20XX, many companies headquartered in Europe have strengthened their non-financial disclosure on environmental strategies and risks. In particular, the Directive was applied by Italian law, with the Legislative Decree 254/20XX, requiring the largest Italian companies (exceeding 500 employees) to provide detailed information on their social and environmental disclosures. In this paper, we aim to analyze the value relevance of financial and environmental information provided by the Italian, non-financial listed companies after the implementation of the Legislative Decree 254/20XX. By building on the signaling theory, we set a pooled regression analysis to test the relationship between environmental disclosure and value relevance for the period 20XX–20XX.
Keywords:
environmental disclosure; EU Directive 95/20XX; financial and non-financial information; Legislative Decree 254/20XX; sustainability report; value relevance

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