Výsledky vyhledávání - "Directive 2014/95/EU"

Akademický článek

The quality assessment of stakeholder engagement disclosure in the EU mandatory non-financial reporting framework

Autor: Petruzzelli, Saverio, Badia, Francesco

Publikováno v: Journal of Applied Accounting Research, 2023, Vol. 25, Issue 1, pp. 126-148.

Externí odkaz: http://www.emeraldinsight.com/doi/10.1108/JAAR-11-2022-0290

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Akademický článek

Does the Directive of the European Union on disclosure of non-financial and diversity information improve reporting?

Autor: Traxler, Albert Anton, Greiling, Dorothea, Freinbichler, Margit, Mayerhofer, Petra

Publikováno v: Journal of Accounting & Organizational Change, 2023, Vol. 19, Issue 6, pp. 70-90.

Externí odkaz: http://www.emeraldinsight.com/doi/10.1108/JAOC-04-2022-0071

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Akademický článek

Assessing the Sustainability Reporting Transparency and Engagement of European Energy Companies

Autor: Ana Zrnic, Dubravka Pekanov, Djula Borozan

Publikováno v: Energies, Vol 17, Iss 19, p 4934 (2024)

Energy companies are facing increasing pressure from institutional and industry stakeholders to prioritize their responsibility to the environment and society, including providing accurate, reliable, and comprehensive reports on their sustainability

Externí odkaz: https://doaj.org/article/3ddfb4024d434579bfb1f14585c82523

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Akademický článek

The institutionalisation of social and environmental accounting practices in Europe

Autor: Pizzi, Simone, Principale, Salvatore, Fasiello, Roberta, Imperiale, Francesca

Publikováno v: Journal of Applied Accounting Research, 2023, Vol. 24, Issue 5, pp. 816-838.

Externí odkaz: http://www.emeraldinsight.com/doi/10.1108/JAAR-07-2022-0190

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Akademický článek

Sustainability reporting and earnings management engagement from an emerging economy perspective

Autor: Elena Turuianu (Nechita)

Publikováno v: Contabilitate şi Informatică de Gestiune, Vol 22, Iss 2, Pp 320-345 (2023)

Research Question: To what extent does the disclosure of non-financial information by companies listed on BSE after the adoption of the EU directive lead to a decrease in the use of earnings manipulation techniques? Motivation: In line with the Susta

Externí odkaz: https://doaj.org/article/602ad442d7f24173ba61c4bb85739447

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