Purpose This paper discusses the current state of research into Directive 2014/95/EU and
non-financial disclosure (NFD), with the aim of offering a future research agenda …

The purpose of this paper is to analyse customer experience (CX) in the fintech sector.
Fintech is a dynamic and innovative field that fully benefits from advances in information and …

Purpose This paper aims to analyse the impact of the European Union (EU) Directive on the
quality of sustainability reporting under the institutional theory lens. Specifically, the authors …

Research Question: Which chemical companies from CEE countries are pioneers in both
disclosing SDGs achievements and progressing in fulfilling self-imposed targets …

The European Directive 2014/95/EU regulating the disclosure of non-financial information
for public interest organisations is enjoying its first years since entering into force in 2017 …

This paper investigates the priorities governing large companies in an emerging market
regarding corporate social performance (CSP). The authors propose profile patterns of …

This paper investigates the effects of Directive 95/2014/EU on the quality of non-financial
information (NFI) disclosed by Portuguese listed companies and explains the reporting …

WhatLs the relationship between environmental disclosure and financial performance? To
answer this question, our study focus on the heavy polluting enterprises in China from 2008 …

Resumen La Directiva 2014/95/UE impone nuevos requisitos en cuanto a la divulgación de
información no financiera (IFN). El objetivo de este trabajo es analizar la IFN divulgada por …

Research background: In spite of abundant evidence that Corporate Social Responsibility
(CSR) contributes to improving the emotional state of employees as stakeholders and can …