The juridification of social accounting and the transposition process of the non-financial reporting directive 2014/95/EU
Sara Moggi, Glen Lehman and Alessandra Pagani
| Year of publication: |
2023
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|---|---|
| Authors: | Moggi, Sara ; Lehman, Glen ; Pagani, Alessandra |
| Published in: |
Meditari accountancy research. - Bingley : Emerald, ISSN 2049-3738, ZDB-ID 2697245-1. - Vol. 31.2023, 7, p. 185-208
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| Subject: | CSRD | EU directive | Habermas | Internal colonisation | Non-financial information | Stakeholder | Sustainability reporting | Nachhaltigkeitsbericht | Corporate Social Responsibility | Corporate social responsibility | EU-Staaten | EU countries |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1108/MEDAR-01-2023-1897 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014456814