Guest editorial Rethinking non-financial reporting in Europe: challenges and opportunities in revising Directive 2014/95/EU
Author:
Publisher
Emerald
Subject
Accounting,Economics, Econometrics and Finance (miscellaneous),Information Systems and Management
Reference30 articles.
1. Double materiality and the shift from non-financial to European sustainability reporting: review, outlook and implications;Journal of Applied Accounting Research,2022
2. As a matter of policy;Social and Environmental Accountability Journal,2013
3. Revising the non-financial reporting directive and the role of board of directors: a lost opportunity?;Journal of Applied Accounting Research,2022
4. Performance and (non) mandatory disclosure: the moderating role of the directive 2014/95/EU;Journal of Applied Accounting Research,2022
5. In search of legitimacy: a semiotic analysis of business model disclosure practices;Meditari Accountancy Research,2019
Cited by 10 articles. 订阅此论文施引文献 订阅此论文施引文献,注册后可以免费订阅5篇论文的施引文献,订阅后可以查看论文全部施引文献
1. Sustainable development goals disclosure and analyst forecast quality;Journal of Applied Accounting Research;2024-05-03
2. EU regulations on reporting sustainable development as a determinant of limiting the environmental pressure of chemical enterprises in Poland;Economics and Environment;2024-04-30
3. The impact of audit committee attributes on integrated reporting quality: evidence from European companies listed on the STOXX Europe 600 index;Meditari Accountancy Research;2024-03-11
4. Company-Level Factors of Non-Financial Reporting Quality under a Mandatory Regime: A Systematic Review of Empirical Evidence in the European Union;Sustainability;2023-11-24
5. Does mandating ESG reporting reduce ESG decoupling? Evidence from the European Union's Directive 2014/95;Business Strategy and the Environment;2023-08-26
1.学者识别学者识别
2.学术分析学术分析
3.人才评估人才评估
"同舟云学术"是以全球学者为主线,采集、加工和组织学术论文而形成的新型学术文献查询和分析系统,可以对全球学者进行文献检索和人才价值评估。用户可以通过关注某些学科领域的顶尖人物而持续追踪该领域的学科进展和研究前沿。经过近期的数据扩容,当前同舟云学术共收录了国内外主流学术期刊6万余种,收集的期刊论文及会议论文总量共计约1.5亿篇,并以每天添加12000余篇中外论文的速度递增。我们也可以为用户提供个性化、定制化的学者数据。欢迎来电咨询!咨询电话:010-8811{复制后删除}0370
www.globalauthorid.com
TOP
Copyright © 2019-2024 北京同舟云网络信息技术有限公司 京公网安备11010802033243号 京ICP备18003416号-3