SUSTAINABILITY DISCLOSURE evidence from mandatory reporting regulation in.

Sustainability Disclosure examines the evolution of sustainability disclosure resulting from the implementation of mandatory reporting legislation within the European Union using the evidence from the Non-Financial Reporting Directive (NFRD) and Corporate Sustainability Reporting Directive (CSRD). O...

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Bibliographic Details
Format Electronic eBook
LanguageEnglish
Published [S.l.] : ROUTLEDGE, 2026.
Subjects
Online AccessFull text
ISBN9781040425916
1040425917
9781003569893
1003569897
9781040425930
1040425933
1032936169
9781032936161
Physical Description1 online resource

Cover

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260 |a [S.l.] :  |b ROUTLEDGE,  |c 2026. 
300 |a 1 online resource 
506 |a Plný text je dostupný pouze z IP adres počítačů Univerzity Tomáše Bati ve Zlíně nebo vzdáleným přístupem pro zaměstnance a studenty 
520 |a Sustainability Disclosure examines the evolution of sustainability disclosure resulting from the implementation of mandatory reporting legislation within the European Union using the evidence from the Non-Financial Reporting Directive (NFRD) and Corporate Sustainability Reporting Directive (CSRD). Overall, the findings underscore the significance of mandatory reporting legislation in increasing the number of companies disclosing their social and environmental impact, as well as broadening the scope of reporting.Addressing the current topics of mandatory regime for sustainability disclosure, the book offers important insights for academic scholars, regulators, and policy makers indicating strength and weaknesses of NFRD with potential feedback for the recently introduced CSRD regulation. In addition, the analysis of the evidence from companies listed on the Warsaw Stock Exchange (WSE) delivers interesting lessons for practitioners, managers, and auditors responsible for implementing mandatory reporting legislation at the company level. Finally, the book would be helpful for Ph.D. candidates and students of management and organisation, economics, finances as well as legal studies willing to develop their understanding about sustainability disclosure. 
588 |a OCLC-licensed vendor bibliographic record. 
650 0 |a Sustainable development reporting  |z European Union countries. 
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655 9 |a electronic books  |2 eczenas 
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