Development of the Narrative Component of Integrated Reporting

Strengthening regulatory requirements for corporate transparency, the implementation of the CSRD Directive, and European integration are transforming reporting practices, significantly increasing the role of the narrative component of integrated reporting as a tool for strategic communication with s...

Descripció completa

Dades bibliogràfiques

Autors principals:	Oksana Nesterenko, Nataliia Kashchena
Format:	Artigo
Idioma:	Inglês
Publicat:	Institute of Accounting and Finance 2026-05-01
Col·lecció:	Облік і фінанси
Matèries:	integrated reporting narrative component non-financial reporting accounting system sustainability reporting csrd esrs stakeholders value creation digitalization
Accés en línia:	https://afj.org.ua/storage/pdf/1236-2026-2-pub.pdf
Etiquetes:	Afegir etiqueta Sense etiquetes, Sigues el primer a etiquetar aquest registre!