Effects on corporate stakeholders and limitations of the implementation of the Non-Financial Reporting Directive (2014/95/EU)

Research question: What are the effects of non-financial reporting (NFR) for companies and stakeholders? Motivation: We draw on previous research that examines the effects and limitations of the Non-Financial Reporting Directive on key stakeholders. Idea: This article investigates the increasing s...

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Bibliographic Details
Main Authors: NingShan Hao, Voicu D. Dragomir, Oana Marina Radu
Format: Article
Language:English
Published: Bucharest University of Economic Studies 2023-12-01
Series:Contabilitate şi Informatică de Gestiune
Subjects:
Online Access:http://online-cig.ase.ro/jcig/art/22_4_2.pdf