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Article

Does More Mean Better? Exploring the Relationship between Report Completeness and Environmental Sustainability

1
Department of Enterprise Engineering, University of Rome “Tor Vergata”, 00133 Rome, Italy
2
Department of Industrial and Mechanical Engineering, University of Rome “Niccolò Cusano”, 00166 Rome, Italy
*
Author to whom correspondence should be addressed.
These authors contributed equally to this work.
Sustainability 2020, 12(24), 10635; https://doi.org/10.3390/su122410635
Received: 18 November 2020 / Revised: 14 December 2020 / Accepted: 17 December 2020 / Published: 19 December 2020
(This article belongs to the Special Issue Feature Papers in Economic and Business Aspects of Sustainability)
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. This paper aims to evaluate if the completeness of the sustainability report’s environmental quantitative information is a reliable indicator of the company’s real commitment to environmental sustainability. The paper analyzes the relationship between the report’s completeness and the environmental performance evaluated by data of an independent third party. Fifty Italian companies that have submitted complete data on CO2 emissions to the European Union Emissions Trade Scheme (EU ETS) in the six years from 2008–2013 and published sustainability reports have been evaluated. Results indicate that reporting completeness is not correlated with better environmental performance, and consequently with greater commitment to environmental sustainability, thus suggesting the potential existence of credibility gaps. View Full-Text
Keywords: CO2 emissions; sustainability report; environmental performance; CSR; credibility gap; report completeness CO2 emissions; sustainability report; environmental performance; CSR; credibility gap; report completeness
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MDPI and ACS Style

Calabrese, A.; Costa, R.; Levialdi, N.; Menichini, T.; Villazon Montalvan, R.A. Does More Mean Better? Exploring the Relationship between Report Completeness and Environmental Sustainability. Sustainability 2020, 12, 10635. https://doi.org/10.3390/su122410635

AMA Style

Calabrese A, Costa R, Levialdi N, Menichini T, Villazon Montalvan RA. Does More Mean Better? Exploring the Relationship between Report Completeness and Environmental Sustainability. Sustainability. 2020; 12(24):10635. https://doi.org/10.3390/su122410635

Chicago/Turabian Style

Calabrese, Armando; Costa, Roberta; Levialdi, Nathan; Menichini, Tamara; Villazon Montalvan, Roberth A. 2020. "Does More Mean Better? Exploring the Relationship between Report Completeness and Environmental Sustainability" Sustainability 12, no. 24: 10635. https://doi.org/10.3390/su122410635

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