Sustainability Disclosure : Evidence from Mandatory Reporting Regulation in the European Union
Aniszewska-Banas, Grazyna Serwanski, Tomasz Mrowka, Rafal Pindelski, Mikolaj Aluchna, Maria Szumniak-Samolej, Justyna
Routledge Studies in Central and Eastern European Business and Economics
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Sustainability Disclosure examines the evolution of sustainability disclosure resulting from the implementation of mandatory reporting legislation within the European Union using the evidence from the Non-Financial Reporting Directive (NFRD) and Corporate Sustainability Reporting Directive (CSRD).