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    CSRD as a Paradigm Shift in Sustainability Reporting: From Voluntary Practice to Legal Requirement by Marian-Dragoș Mangiuc, Meral Kagitci

    Published 2025-08-01

    This paper discusses the evolution of sustainability reporting from voluntary to mandatory reporting under the European Corporate Sustainability Reporting Directive 2022/2464 (CSRD). The issues addressed are the evolution of sustainability reporting, the theoretical foundations that explain the r...

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