Ottenstein, Philipp; Erben, Saskia; Jost, Sébastien; … - In: Journal of Applied Accounting Research 23 (2021) 1, pp. 55-98
Purpose: The aim of this paper is to examine the effects of the European Non-financial Reporting Directive (2014/95/EU) on firms' sustainability reporting practices, especially reporting quantity (i.e. availability of information) and quality (i.e. comparability and credibility)....