The influence of the beliefs of Italian and Spanish managers in their engagement in sustainability reporting
Abstract The EU legislature, through the approval of the Non-financial Information Directive, has made a decisive step towards a mandatory regime for Sustainability Reporting as an essential condition to promote sustainable behavior across European countries. This paper aims at examing the impact of...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Springer
2023-12-01
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| Series: | Discover Sustainability |
| Subjects: | |
| Online Access: | https://doi.org/10.1007/s43621-023-00171-5 |