19 Dicembre 2023, ore 10.00 • Fondazione Marco Biagi
Corporate governance accountability models: the state of art of ESRS disclosure
Relatrice
LAURA MERZI, Ph.D Student XXXVII ciclo, Unimore – Fondazione Marco Biagi
Discussant
FRANCESCO BADIA, Dipartimento di Economia, Management e Diritto dell’Impresa – UniBa
Chair
ELISA FLORI, Ph.D Student XXXVII ciclo, Fondazione Marco Biagi – Unimore
Abstract
In light of the recent Corporate Sustainability Reporting Directive (CSRD), European companies will progressively be required to report specific sustainability information, set out in the European Sustainability Reporting Standards (ESRS). Internal corporate governance plays a pivotal role in shaping the behavior and decision-making process of organizations, including their approach to sustainability disclosure. The transparency and accountability of a company’s sustainability practices not only reflect its commitment to environmental and social responsibility, but also serve as a signaling mechanism to stakeholders. This study explores the relationship between corporate governance mechanisms and the extent to which they influence the signaling of sustainability disclosure.
Shades of Green: Exploring the Link Between Environmental Attitudes and Political Voting with Machine Learning
Relatore
ENRICO D’ECCLESIIS, Ph.D Student XXXVII ciclo, Unimore – Fondazione Marco Biagi
Discussant
FRANCESCO VONA, Dipartimento di Scienze e Politiche Ambientali (ESP) dell’Università degli Studi di Milano
Chair
Elisa Flori Ph.D Student XXXVII ciclo, Fondazione Marco Biagi – Unimore
Abstract
Understanding the intricate connection between individual attitudes toward the environment and the political endorsement of environmental policies is imperative. This study utilizes the 2016 climate change module from the European Social Survey, employing a machine learning approach to navigate this complex relationship. Through lasso regressions, we discern two distinct groups of individuals with overlapping yet nuanced green preferences. The first group demonstrates a heightened sensitivity to climate change and engages in pro-environmental behavior, while the second group is characterized by a non-denial of climate change and robust policy support. Crucially, only the second group is linked to increased voting for pro-environmental parties, whereas the first group is associated with heightened generalized civic engagement. The analysis highlights a decoupling between personal and political dimensions of pro-environmental attitudes, underscoring the need for comprehensive strategies to garner support for environmental policies.
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