The Impact of EU Taxonomy Mandatory Disclosure on Corporate Valuation: Evidence from a Difference-in-Differences Analysis
The EU Taxonomy is one of the most mature and comprehensive classification systems for sustainable activities. It aims to increase information transparency, reduce corporate greenwashing, and direct capital flows toward environmentally sustainable economic activities. Starting in 2022, companies have been required to disclose the share of their economic activities that align with the Taxonomy. Thi
