La Torre, Matteo; Sabelfeld, Svetlana; Blomkvist, Marita; … - In: Meditari Accountancy Research 28 (2020) 5, pp. 701-725
accountability within the context of the European Union (EU) Directive on non-financial disclosure (hereafter the EU Directive) to … other contemporary studies on the topic of NFR and the EU Directive. Findings Accountability is a fundamental concept for … Directive. While the EU Directive acknowledges the role of accountability in the reporting practice, this study argues that …