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  • Search: subject:"Non-Financial Reporting Directive"
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Year of publication
Subject
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Sustainability reporting 15 Corporate Social Responsibility 14 Corporate social responsibility 14 Nachhaltigkeitsbericht 14 Berichtswesen 13 Reporting 13 Corporate disclosure 9 Unternehmenspublizität 9 EU countries 8 EU-Staaten 8 Accounting 5 Rechnungswesen 5 non-financial reporting directive (NFRD) 4 Corporate Governance 3 Corporate governance 3 Non-Financial Reporting Directive (NFRD) 3 Non-financial reporting directive 3 disclosure regulation 3 Corporate Sustainability Reporting Directive (CSRD) 2 European regulation 2 Institutional theory 2 Nachhaltige Entwicklung 2 Non-Financial Reporting Directive 2 Romania 2 Sustainable development 2 The Corporate Sustainability Reporting Directive (CSRD) 2 The Non-Financial Reporting Directive (NFRD) 2 accounting 2 corporate social responsibility (CSR) 2 double materiality 2 drivers 2 firm value 2 integrated reporting 2 mandatory ESG reporting 2 market reaction 2 non-financial reporting directive 2 stakeholders 2 sustainability 2 sustainability reporting 2 Accountability 1
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Online availability
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Free 13 Undetermined 7 CC license 2
Type of publication
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Article 21
Type of publication (narrower categories)
All
Article in journal 18 Aufsatz in Zeitschrift 18 Article 2 research-article 1
Language
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English 20 German 1
Author
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Aluchna, Maria 3 Kaminski, Bogumil 3 Apostu, Simona Andreea 2 Horstmann, Jan Oliver 2 Irimescu, Alina-Mihaela 2 Manea, Cristina-Lidia 2 Nichita, Elena-Mirela 2 Roszkowska-Menkes, Maria 2 Tsagas, Georgina 2 Wrzosek, Małgorzata 2 Baumüller, Josef 1 Breijer, Ries 1 Cosma, Simona 1 Cuomo, Francesca 1 Dumančić, Kosjenka 1 Esteban-Arrea, Rosa 1 Farina, Emilio 1 Fera, Pietro 1 Fiandrino, Simona 1 Fiechter, Peter 1 Gaia, Silvia 1 Garcia-Torea, Nicolas 1 Girardone, Claudia 1 Gromis di Trana, Melchiorre 1 Hitz, Jörg-Markus 1 Hummel, Katrin 1 Jobst, Dominik 1 Kosi, Urska 1 Lanfermann, Georg 1 Lehmann, Nico 1 Leopizzi, Rossella 1 Lucchese, Antonella 1 Mališ, Sanja Sever 1 Monciardini, David 1 Moscariello, Nicola 1 Muster, Martin 1 Mähönen, Jukka 1 Nobile, Lorenzo 1 Orij, René P. 1 Piserà, Stefano 1
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Published in...
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Accounting in Europe 2 Accounting, Economics, and Law : AEL ; a convivium 2 Journal of applied accounting research 2 Sustainability nexus forum 2 Amfiteatru Economic 1 Amfiteatru economic : an economic and business research periodical 1 Corporate social responsibility and environmental management 1 Decision : official journal of Indian Institute of Management Calcutta 1 IRZ : Zeitschrift für internationale Rechnungslegung 1 Journal of accounting research 1 Junior Management Science (JUMS) 1 Junior management science 1 Management : journal of contemporary management issues 1 Managerial finance 1 Meditari accountancy research 1 Sustainability Accounting, Management and Policy Journal 1 The European journal of finance 1
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Source
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ECONIS (ZBW) 18 EconStor 2 Other ZBW resources 1
Showing 1 - 10 of 21
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Legislative action and a propensity to report : human resource management and corporate governance disclosure in Germany and Poland
Aluchna, Maria; Kaminski, Bogumil; Muster, Martin; … - In: Managerial finance 52 (2026) 2, pp. 201-226
Persistent link: https://www.econbiz.de/10015575558
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Towards the regulation of non-financial reporting : the impact on environmental disclosure within the oil and gas sector
Fera, Pietro; Moscariello, Nicola; Salzillo, Gianmarco; … - In: Corporate social responsibility and environmental management 32 (2025) 3, pp. 4053-4067
Persistent link: https://www.econbiz.de/10015455334
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Empirical insights regarding Romanian companies' preparedness for CSRD
Nichita, Elena-Mirela; Manea, Cristina-Lidia; Apostu, … - In: Amfiteatru economic : an economic and business research … 27 (2025) 70, pp. 788-809
Sustainability reporting is the subject of substantial improvements with the adoption at the European level of the Corporate Sustainability Reporting Directive 2022/2464/EU. Companies must prepare well in advance, under the pressure of a tight timeline, to implement this directive. In this...
Persistent link: https://www.econbiz.de/10015461403
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Mandatory ESG disclosure and firm value : a quantitative analysis of the effect of directive 2014/95/EU on firm value
Horstmann, Jan Oliver - In: Junior management science 10 (2025) 3, pp. 677-714
This work offers novel insights into how the introduction of the Non-Financial Reporting Directive in the European …
Persistent link: https://www.econbiz.de/10015453369
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Are firms (getting) ready for the corporate sustainability reporting directive?
Kosi, Urska; Relard, Paula - In: Sustainability nexus forum 32 (2024) 1, pp. 1-14
Persistent link: https://www.econbiz.de/10015047717
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Mandatory ESG disclosure and firm value: A quantitative analysis of the effect of directive 2014/95/EU on firm value
Horstmann, Jan Oliver - In: Junior Management Science (JUMS) 10 (2025) 3, pp. 677-714
This work offers novel insights into how the introduction of the Non-Financial Reporting Directive in the European …
Persistent link: https://www.econbiz.de/10015458447
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Cover Image
Empirical insights regarding Romanian companies' preparedness for CSRD
Nichita, Elena-Mirela; Manea, Cristina-Lidia; Apostu, … - In: Amfiteatru Economic 27 (2025) 70, pp. 788-809
Sustainability reporting is the subject of substantial improvements with the adoption at the European level of the Corporate Sustainability Reporting Directive 2022/2464/EU. Companies must prepare well in advance, under the pressure of a tight timeline, to implement this directive. In this...
Persistent link: https://www.econbiz.de/10015463822
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An overview of corporate sustainability reporting legislation in the European Union
Hummel, Katrin; Jobst, Dominik - In: Accounting in Europe 21 (2024) 3, pp. 320-355
Persistent link: https://www.econbiz.de/10015178161
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Anti-corruption disclosure : evidence from the natural experiment of the Non-Financial Reporting Directive
Aluchna, Maria; Kaminski, Bogumil; Wrzosek, Małgorzata - In: Decision : official journal of Indian Institute of … 51 (2024) 2, pp. 165-182
Persistent link: https://www.econbiz.de/10015188567
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Do internationally operating companies act in a socially sustainable manner? : an empirical comparison of disclosure regarding employee matters and human rights matters
Reustlen, Stefanie; Stawinoga, Martin - In: Sustainability nexus forum 32 (2024) 1, pp. 1-22
Persistent link: https://www.econbiz.de/10015194457
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