Korca, Blerita; Costa, Ericka - In: Journal of Applied Accounting Research 22 (2021) 3, pp. 401-422
Purpose: This paper discusses the current state of research into Directive 2014/95/EU and non-financial disclosure (NFD), with the aim of offering a future research agenda. Design/methodology/approach: The authors have conducted a systematic literature review of 78 studies spanning seven years...