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...
Main Authors: | , , |
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Format: | Article |
Language: | English |
Published: |
Bucharest University of Economic Studies
2023-12-01
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Series: | Contabilitate şi Informatică de Gestiune |
Subjects: | |
Online Access: | http://online-cig.ase.ro/jcig/art/22_4_2.pdf |