Cosma, Simona; Leopizzi, Rossella; Nobile, Lorenzo; … - In: Journal of Applied Accounting Research 23 (2021) 1, pp. 207-226
Purpose: The purpose of this paper is to shed light an important limit of the Non-Financial Reporting Directive (NFRD) in pursuit of its substantial purpose, which is to achieve sustainability and contribute to achieving the objectives of United Nation (UN) Agenda 2030; the paper also suggests how...