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develop pandemic-related sustainability reporting guidelines to improve corporate reporting. Pandemic-related reporting was … companies' sustainability, though current reporting practices are lacking. The researchers consequently developed corporate … the lack of pandemic-related reporting requirements in existing corporate sustainability frameworks, this study is the …
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This study investigates the disclosure levels of Romanians listed companies' pre and post the implementation of the European Directive 2014/95 (EUD) in order to explore the effects of the new regulation entered into force in January 2017, under the institutional lens. Moreover, the paper...
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