Schröder, Philipp - In: Cogent business & management 9 (2022) 1, pp. 1-24
European companies that are larger than a specific size have had to comply with reporting requirements on non-financial topics since 2017 under the European Union's Non-Financial Reporting Directive (2014/95/EU), thereby making non-financial reporting (NFR) mandatory. To the best of the author's...
