Non-financial disclosure has become increasingly popular, as it can satisfy the information
needs of a growing range of stakeholders. Because traditional financial reports cannot …

ABSTRACT The European Directive 2014/95/EU as regards disclosure of non-financial and
diversity information by certain large undertakings and groups is applicable by European …

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

Purpose This study aims to investigate the differences in the extent of non-financial
disclosure (NFD) across companies listed on the Warsaw Stock Exchange over the period …

In the past few decades, business performance has been approached from a
multidimensional perspective, because a pro-active corporate sustainability reporting …

This article aims to show the extent to which socially responsible Human Resource
Management practices are implemented in multinational companies. As more recent studies …

The paper seeks to identify the relationship between the charitable contributions,
performance, and market value of Romanian listed companies. To achieve the objective, a …

Purpose Mobilizing a theoretical framework combining institutional logics and “imprinting”
lenses, this paper provides an in-depth contextualized analysis of how historical imprints …

CSR practices and reporting vary across countries and companies. Accouting studies using
institutional theory show that even where there are coercive pressures to converge, local …

The objective of this paper was to determine the impact produced by Directive 2014/95/EU
on companies' decisions regarding the assurance of non‐financial information statements …