Quality of non-financial information in the context of Corporate Sustainability Reporting Directive (CSRD)

Recent developments in the EU regulatory framework, from the 2014 Non-Financial Reporting Directive (NFRD) to the 2021 Corporate Sustainability Reporting Directive (CSRD), have significantly increased ESG disclosure requirements for a more significant number of companies. Despite numerous studies on...

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Bibliographic Details
Main Authors: Jaroslav Sedlák, Jaromír Veber
Format: Article
Language:English
Published: Entrepreneurship and Sustainability Center 2024-12-01
Series:Entrepreneurship and Sustainability Issues
Online Access:https://jssidoi.org/jesi/article/1255
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