Estimating the impact of the CSRD announcement and implementation on firm performance: A Quantitative Study Across European Firms
Purpose: The purpose of this thesis is to investigate the effects of the announcement and implementation of the EU’s Corporate Sustainability Reporting Directive (CSRD) on ESG scores and individual pillar scores of firms. Furthermore, this thesis investigates the impact of firm ESG scores on firm performance. Methodology: This thesis uses Difference-in-Differences and Regression Discontinuity De
