Evaluation of Sustainability Reporting Under EU Directive 2014/95
17 Pages Posted: 1 Sep 2018
Date Written: April 20, 2018
In this article we will answer the question as to whether the mechanism provided for by the Directive 2014/95 on disclosure of non-financial and diversity information by certain large undertakings and groups is capable of ensuring the effective disclosure of sustainability information for the benefit of the stakeholders involved.
JEL Classification: K
Suggested Citation: Suggested Citation