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...
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| Príomhchruthaitheoirí: | , |
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| Formáid: | Alt |
| Teanga: | Béarla |
| Foilsithe / Cruthaithe: |
Editura ASE
2025-08-01
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| Sraith: | Amfiteatru Economic |
| Ábhair: | |
| Rochtain ar líne: | https://www.amfiteatrueconomic.ro/temp/Article_3468.pdf |
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