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October 2, 2025SustainabilityOpen Access

Business Strategies and Corporate Reporting for Sustainability: A Comparative Study of Materiality, Stakeholder Engagement, and ESG Performance in Europe

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Authors

ADAndreas-Errikos DelegkosMSMichalis SkordoulisPKPetros Kalantonis

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Overview

Comparative study analyzes materiality and stakeholder engagement's impact on ESG performance and firm value.

Key Points

  • Materiality shows a strong positive association with market value in European firms, highlighting its importance in corporate reporting.
  • Analysis of 100 publicly listed firms from 2015 to 2019 reveals that financial fundamentals are key determinants of firm value.
  • Assessments used random effects and dynamic panel models, confirming that financial disclosures play a vital role in valuation.
  • Findings suggest that the quality of integrated reporting is crucial for enhancing transparency and improving investor decisions.

Cite This Study

Delegkos et al. (2025) studied this question.

synapsesocial.com/papers/68de68e583cbc991d0a20f46https://doi.org/10.3390/su17198814
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1Integrating ESG Into Business Strategy: Evidence on Firm Performance From European High‐Materiality Industries2026
  2. 2Value relevance of accounting numbers and sustainability information in Europe: Empirical evidence from nonfinancial companies2024 · 31 citations
  3. 3ESG Risk and Firm Value: The Role of Materiality in Sustainability Reporting2024 · 10 citations
  4. 4Signalling power and value relevance of voluntary disclosures: in the era of integrated reporting2025
  5. 5ESG disclosure and firm value: a holistic approach to sustainability regulations and GRI compliance2026 · 3 citations