Exploring Multi-level Drivers of Accountants’ Opinions on the Changes Introduced by the Corporate Sustainability Reporting Directive
Author:
Affiliation:
1. Department of Financial Accounting, Krakow University of Economics, Krakow, Poland
2. Faculty of Management, University of Lodz, Lodz, Poland
Funder
Narodowe Centrum Nauki
Krakow University of Economics
Publisher
Informa UK Limited
Link
https://www.tandfonline.com/doi/pdf/10.1080/17449480.2024.2382205
Reference64 articles.
1. AAP. (2024). About AAP. Retrieved April 7 2024 from https://skwp.pl/en/about-aap/.
2. ACCA. (2021). Professional accountants at the heart of sustainable organisations. Retrieved February 21 2024 from https://www.accaglobal.com/us/en/professional-insights/pro-accountants-the-future/pro-accountants-heart-sustainable-orgs.html.
3. Accountancy Europe. (2022). EU legislators reach agreement on sustainability reporting including rules on its assurance. Retrieved May 12 2024 from https://www.accountancyeurope.eu/audit/audit-policy-220706/ (Accessed 13.05.2024).
4. Non-Financial Disclosure and Corporate Financial Performance Under Directive 2014/95/EU: Evidence from Italian Listed Companies
5. Putting the S back in corporate social responsibility: A multilevel theory of social change in organizations
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