Código QR (código de barras bidimensional)

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...

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Principais autores: Oksana Nesterenko, Nataliia Kashchena
Format: Artigo
Sprog:Inglês
Udgivet: Institute of Accounting and Finance 2026-05-01
Serier:Облік і фінанси
Fag:
integrated reporting
narrative component
non-financial reporting
accounting system
sustainability reporting
csrd
esrs
stakeholders
value creation
digitalization
Online adgang:https://afj.org.ua/storage/pdf/1236-2026-2-pub.pdf
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