Mandatory non-financial reporting in the banking industry: assessing reporting quality and determinants
European companies that are larger than a specific size have had to comply with reporting requirements on non-financial topics since 2017 under the European Union’s Non-Financial Reporting Directive (2014/95/EU), thereby making non-financial reporting (NFR) mandatory. To the best of the author’s kno...
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| Format: | Artigo |
| Langue: | Inglês |
| Publié: |
Taylor & Francis Group
2022-12-01
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| Collection: | Cogent Business & Management |
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| Accès en ligne: | https://www.tandfonline.com/doi/10.1080/23311975.2022.2073628 |
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