The juridification of social accounting and the transposition process of the non-financial reporting directive 2014/95/EU
Year of publication: |
2023
|
---|---|
Authors: | Moggi, Sara ; Lehman, Glen ; Pagani, Alessandra |
Published in: |
Meditari accountancy research. - Bingley : Emerald, ISSN 2049-3738, ZDB-ID 2697245-1. - Vol. 31.2023, 7, p. 185-208
|
Subject: | CSRD | EU directive | Habermas | Internal colonisation | Non-financial information | Stakeholder | Sustainability reporting | Nachhaltigkeitsbericht | EU-Staaten | EU countries | Corporate Social Responsibility | Corporate social responsibility |
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