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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Bibliografiske detaljer
Hovedforfatter: Philipp Schröder
Format: Artigo
Sprog:Inglês
Udgivet: Taylor & Francis Group 2022-12-01
Serier:Cogent Business & Management
Fag:
banks
corporate social responsibility (CSR)
Directive 2014/95/EU
Germany
mandatory
non-financial reporting
Online adgang:https://www.tandfonline.com/doi/10.1080/23311975.2022.2073628
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