An end to plastic pollution: the current state of reporting
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2024-07-15
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en
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Plastic pollution is a significant threat to the global economy and effects the environment and ecosystems on which a lot of companies rely. Using textual analysis of manually collected disclosures, this study investigates the current state of voluntary plastic pollution reporting of large public companies with headquarters in the EU and shows the extent to which it aligns with a plastic-related reporting framework (3R Guidelines for Corporate Plastic Stewardship). The result show and confirm prior knowledge that there is a substantiate lack of nonfinancial information providing by companies and confirms the lack of harmonization in plastic-related disclosure standards. This study contributes to the movement towards ending plastic pollution and provides detailed insights on the reporting gap.
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Faculteit der Managementwetenschappen