From voluntarism to regulation: effects of Directive 2014/95/EU on sustainability reporting in the EU
P Ottenstein, S Erben, S Jost, CW Weuster… - Journal of Applied …, 2022 - emerald.com
Purpose The aim of this paper is to examine the effects of the European Non-financial
Reporting Directive (2014/95/EU) on firms' sustainability reporting practices, especially …
Reporting Directive (2014/95/EU) on firms' sustainability reporting practices, especially …
Mandatory disclosure of non-financial information: A structured literature review
F Fortuna, S Testarmata, S Sergiacomi… - … and Society: Trends and …, 2020 - Springer
This study reviews the emerging field of mandatory disclosure of non-financial information ()
to develop insights into how research is developing, to offer a critique of the research to …
to develop insights into how research is developing, to offer a critique of the research to …
El Estado de Información no Financiera: de la Directiva a su aplicación en las Pymes
JM Cervilla Bellido - 2021 - rodin.uca.es
Las empresas y los grupos de interés están cada vez más preocupados por el impacto que
estas producen en la sociedad y el medioambiente, por lo que ideas como la …
estas producen en la sociedad y el medioambiente, por lo que ideas como la …
Non-Financial disclosure evolution through the Directive 2014/95/UE
D Testolin - 2019 - dspace.unive.it
The European Directive 2014/95/UE handed over to large companies indicators and
procedures to report non-financial information. This kind of disclosure comes from the …
procedures to report non-financial information. This kind of disclosure comes from the …