The role of existing regulation and discretion in harmonising non-financial disclosure
Year of publication: |
2019
|
---|---|
Authors: | Aureli, Selena ; Magnaghi, Elisabetta ; Salvatori, Federica |
Published in: |
Accounting in Europe. - Abingdon [u.a.] : Routledge, ISSN 1744-9499, ZDB-ID 2268358-6. - Vol. 16.2019, 3, p. 290-312
|
Subject: | corporate social responsibility reporting | harmonisation | non-financial directive | regulation | transparency | Nachhaltigkeitsbericht | Sustainability reporting | Corporate Social Responsibility | Corporate social responsibility | EU-Staaten | EU countries | Regulierung | Regulation |
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