Does the directive of the European Union on disclosure of non-financial and diversity information improve reporting?
Year of publication: |
2023
|
---|---|
Authors: | Traxler, Albert Anton ; Greiling, Dorothea ; Freinbichler, Margit ; Mayerhofer, Petra |
Published in: |
Journal of accounting & organizational change : JAOC. - Bradford : Emerald, ISSN 1839-5473, ZDB-ID 2218013-8. - Vol. 19.2023, 6, p. 70-90
|
Subject: | Content analysis | Directive 2014/95/EU | Institutional theory | Listed companies | Mandatory non-financial reporting | EU-Staaten | EU countries | Aktiengesellschaft | Listed company | Unternehmenspublizität | Corporate disclosure | Berichtswesen | Reporting |
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