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Jurnal

Accounting in Europe

Scopus

ISSN 1744-9480 · Routledge · 1 artikel di indeks

  1. Artikel Jurnal Teks lengkap

    An Overview of Corporate Sustainability Reporting Legislation in the European Union

    Katrin Veronika Hummel; Dominik Jobst

    Accounting in Europe · 2024 · Inggris · OpenAlex Scopus

    In recent years, sustainability disclosure has increasingly become mandatory in many countries. The European Union (EU) is at the forefront of this change by adopting legislation that governs disclosure of (i) companies’ sustainability aspects (Corporate Sustainability Reporting Directive), (ii)…