Baldauf, Julia; Circa, Cristina; Dumitrescu, Alin-Constantin - In: Amfiteatru economic : an economic and business research … 27 (2025) 70, pp. 849-868
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...
