The role of the EU non-financial reporting directive and employee representation in employee-related disclosures
| Year of publication: |
2023
|
|---|---|
| Authors: | Samani, Niuosha ; Overland, Conny ; Sabelfeld, Svetlana |
| Published in: |
Accounting forum. - Abingdon, Oxon : Routledge, Taylor and Francis Group, ISSN 1467-6303, ZDB-ID 2063778-0. - Vol. 47.2023, 2, p. 278-306
|
| Subject: | disclosure quality | Employee representation | employee-related disclosures | EU Directive (2014/95) | non-financial reporting | Unternehmenspublizität | Corporate disclosure | Mitbestimmung | Codetermination | Nachhaltigkeitsbericht | Sustainability reporting | Corporate Social Responsibility | Corporate social responsibility | EU-Staaten | EU countries | Öffentlichkeitsarbeit | Public relations | Gewerkschaft | Trade union | Berichtswesen | Reporting | Arbeitsbeziehungen | Employment relations |
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