Country‐specific variations in food standards often reflect national regulatory traditions, but they also disrupt trade by increasing associated costs and limiting market access. Aligning such standards between countries should reduce or eliminate the additional market access costs and enhance...

The implementation of the Corporate Sustainability Reporting Directive (CSRD), which requires assurance on sustainability reports for numerous companies, has reached different implementation stages throughout the EU. This study investigated the key uncertainties and challenges arising from the...

The implementation of the Corporate Sustainability Reporting Directive (CSRD), which requires assurance on sustainability reports for numerous companies, has reached different implementation stages throughout the EU. This study investigated the key uncertainties and challenges arising from the...