A bibliometric analysis of the impact of theoretical frameworks on EU Directives: The case of sustainability reporting and non-financial reporting

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...

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Bibliographic Details
Main Authors: Hanna Mysaka, Ivan Derun
Format: Article
Language:English
Published: Rada Naukowa SKwP 2024-12-01
Series:Zeszyty Teoretyczne Rachunkowości
Subjects:
bibliometric analysis
CSRD
NFRD
non-financial reporting
sustainability reporting
Online Access:http://ztr.skwp.pl/gicid/01.3001.0054.8690
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