Real effects of a widespread csr reporting mandate : evidence from the european union's CSR directive
Year of publication: |
2022
|
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Authors: | Fiechter, Peter ; Hitz, Jörg-Markus ; Lehmann, Nico |
Published in: |
Journal of accounting research. - Oxford [u.a.] : Wiley-Blackwell, ISSN 1475-679X, ZDB-ID 2060654-0. - Vol. 60.2022, 4, p. 1499-1549
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Subject: | corporate social responsibility (CSR) | Directive 2014/95 | disclosure regulation | European Union (EU) | non-financial reporting directive (NFRD) | real effects | Corporate Social Responsibility | Corporate social responsibility | EU-Staaten | EU countries | Unternehmenspublizität | Corporate disclosure | Nachhaltigkeitsbericht | Sustainability reporting | Berichtswesen | Reporting |
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