The multi-faceted dimensions for the disclosure quality of non-financial information in revising directive 2014/95/EU
Year of publication: |
2022
|
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Authors: | Fiandrino, Simona ; Gromis di Trana, Melchiorre ; Tonelli, Alberto ; Lucchese, Antonella |
Published in: |
Journal of applied accounting research. - Bingley : Emerald, ISSN 1758-8855, ZDB-ID 2424157-X. - Vol. 23.2022, 1, p. 274-300
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Subject: | Accountability | Corporate reporting | Disclosure quality | NFRD | Non-financial disclosure | Non-financial reporting directive | Unternehmenspublizität | Corporate disclosure | Rechnungswesen | Accounting | Berichtswesen | Reporting | Nachhaltigkeit | Sustainability | Auskunftspflicht | Disclosure regulation | Nachhaltigkeitsbericht | Sustainability reporting | EU-Staaten | EU countries |
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