Abstract Research Question/Issue Short‐termism is increasingly seen as a problem for
developing sustainable and responsible business. We posit that a long‐term ownership …

This paper investigates the literary corpus on the role of human resources in non-financial
reporting pursuant to EU Directive 2014/95/EU. It provides a quantitative overview of the …

Purpose This paper introduces the special issue “Rebuilding trust: Sustainability and non-
financial reporting, and the European Union regulation”. Inspired by the studies published in …

This research aims to contribute to the scientific debate about the lack of interlinkages
between mandatory non‐financial reporting and sustainable business models. For our …

Companies disclosing nonfinancial information through sustainability reporting practices
provide markets with data on their social, environmental, and governance performance. The …

In this paper we explore whether a number of elements influence the levels of corporate
social responsibility (CSR) disclosure in the annual reports of Polish companies. These …

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 …

Purpose The recent European Union Directive 95/2014 enforced a radical shift from
voluntary to mandatory disclosure of non-financial information. Given radical changes in …

There is a growing interest in Corporate Social Responsibility (CSR), both in the
professional and academic fields. Building on the Stakeholder theory, this study examines …

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 …