A bibliometric analysis of the impact of theoretical frameworks on EU Directives: The case of sustainability reporting and non-financial reporting
Purpose: The paper aims to demonstrate that the sustainability reporting (SR) theoretical framework dominates over the non-financial reporting (NFR) theoretical frame-work in the transformation of the European Union's (EU) regulatory system of corporate reporting (CR). Methodology/approach: We...
Saved in:
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Rada Naukowa SKwP
2024-12-01
|
| Series: | Zeszyty Teoretyczne Rachunkowości |
| Subjects: | |
| Online Access: | http://ztr.skwp.pl/gicid/01.3001.0054.8690 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|