Does mandating corporate social and environmental disclosure improve social and environmental performance?: Broad-based evidence regarding the effectiveness of directive 2014/95/EU

Autor: de Villiers, Charl, Dumay, John, Farneti, Federica, Jia, Jing, Li, Zhongtian
Zdroj: In The British Accounting Review November 2024 56(6) Part A
Databáze: ScienceDirect