La Torre, Matteo; Sabelfeld, Svetlana; Blomkvist, Marita; … - In: Meditari Accountancy Research 26 (2018) 4, pp. 598-621
Purpose Motivated by the new European Union Directive 2014/95 on non-financial and diversity information, this paper aims to develop a future research agenda to conduct pragmatic, theory-oriented research into the Directive and corporate sustainability reporting. Design/methodology/approach...