Navigating Uncertainty in Sustainability Assurance: Challenges of the Corporate Sustainability Reporting Directive in Romania and Austria
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 ne...
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| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Editura ASE
2025-08-01
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| Series: | Amfiteatru Economic |
| Subjects: | |
| Online Access: | https://www.amfiteatrueconomic.ro/temp/Article_3447.pdf |
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