CSRD as a Paradigm Shift in Sustainability Reporting: From Voluntary Practice to Legal Requirement

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...

पूर्ण विवरण

में बचाया:
ग्रंथसूची विवरण
मुख्य लेखकों: Marian-Dragoș Mangiuc, Meral Kagitci
स्वरूप: लेख
भाषा:अंग्रेज़ी
प्रकाशित: Editura ASE 2025-08-01
श्रृंखला:Amfiteatru Economic
विषय:
ऑनलाइन पहुंच:https://www.amfiteatrueconomic.ro/temp/Article_3468.pdf
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