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-financial reporting quality (NFRQ) in the mandatory NFR of the 100 largest banks operating in Germany over three years, and identify …European companies that are larger than a specific size have had to comply with reporting requirements on non …-financial topics since 2017 under the European Union's Non-Financial Reporting Directive (2014/95/EU), thereby making non …
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This paper examined the effects of audit committee attributes on the sustainability reporting (SR) of commercial banks … to produce quality SR disclosure. In addition, non-financial expertise, especially in the field of sustainability, is a …
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