Anna R. Rudolf

Mar 3, 2024 | onlinelibrary.wiley.com | Alexander Bassen |Daniel Buchholz |Kerstin Lopatta |Anna R. Rudolf

CSRD Corporate Sustainability Reporting Directive EPA Environmental Protection Agency ESRS European Sustainability Reporting Standards GDP gross domestic product SPCR stock price crash risk TNFD taskforce on nature-related financial disclosures 1 INTRODUCTION Biodiversity loss and its consequences are currently recognized as one of the most urgent risks the world is facing (WEF, 2022).