Wójtowicz, Katarzyna - In: International journal of management and economics 60 (2024) 5, pp. 340-353
The study examines patterns of Environmental, Social, and Governance (ESG) reporting by European cities, focusing on … how local governments disclose sustainability information in response to regulations such as the Non-Financial Reporting … Directive (NFRD) and Corporate Sustainability Reporting Directive. It employs manual content analysis of ESG information from 15 …