Ebner, Ralf - In: Junior management science 9 (2024) 2, pp. 1540-1566
This study explores the consequences of the Corporate Social Responsibility Reporting Directive (CSRD) on family firms …. The European Commission (EC) extends under the CSRD the number of reporting companies from approximately 12,000 to 50 … reporting. This allows us to derive three archetypes facing varying implementation challenges. The analysis reveals direct and …