Søgeresultater - Alin-Constantin Dumitrescu

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    Navigating Uncertainty in Sustainability Assurance: Challenges of the Corporate Sustainability Reporting Directive in Romania and Austria

    Navigating Uncertainty in Sustainability Assurance: Challenges of the Corporate Sustainability Reporting Directive in Romania and Austria af Julia Baldauf, Cristina Circa, Alin-Constantin Dumitrescu, Sabine Graschitz

    Udgivet 2025-08-01

    The implementation of the Corporate Sustainability Reporting Directive (CSRD), which requires assurance on sustainability reports for numerous companies, has reached different implementation stages throughout the EU. This study investigated the key uncertainties and challenges arising from the ne...

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