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 … is to investigate the preparedness level of Romanian companies for sustainability reporting in the ex-ante phase of CSRD …