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Journal article Quartil Q1

When Sustainability Reporting Becomes a Strategy: The Impact of Financial Performance and Institutional Pressures From EU Sustainability Reporting Regulations on ESG Decoupling

Catarina Cepêda , Albertina Paula Monteiro , Cristina Aibar-Guzmán

ISLA — Instituto Politécnico de Gestão e Tecnologia

Corporate Social Responsibility and Environmental Management, 06 2026

DOI: 10.1002/csr.70569

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Publication Type Journal article

Publication Year 2026

Journal / Conference / Work Corporate Social Responsibility and Environmental Management

ISSN 1535-3958

Quartile (SCImago) Q1

ISLA Authors & Affiliations

Catarina Libório Morais Cepêda

catarina_cepeda@hotmail.com ID: A214-8984-78BC

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SCImago Quartile Q1

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Formato APA (7ª ed.)

Catarina Cepêda; Albertina Paula Monteiro; Cristina Aibar-Guzmán (2026). When Sustainability Reporting Becomes a Strategy: The Impact of Financial Performance and Institutional Pressures From EU Sustainability Reporting Regulations on ESG Decoupling. Corporate Social Responsibility and Environmental Management. https://doi.org/10.1002/csr.70569

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