Ebner, Ralf - In: Junior management science 9 (2024) 2, pp. 1540-1566
This study explores the consequences of the Corporate Social Responsibility Reporting Directive (CSRD) on family firms …. The European Commission (EC) extends under the CSRD the number of reporting companies from approximately 12,000 to 50 …,000, with the greatest increase in Germany. For 2025, around 13,000 German private family firms must disclose a sustainability …