Towards a conceptualised belief-action-outcome model for enhanced non-financial reporting: A systematic and integrative review
This study aims to advance knowledge in the field of non-financial reporting (NFR) research by examining how academic and business insights into the qualitative dimensions of NFR have shaped the requirements of the new CSRD (Corporate Sustainability Reporting Directive) and its desired outcome of i...
Saved in:
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Universidad de Murcia
2025-01-01
|
| Series: | Revista de Contabilidad: Spanish Accounting Review |
| Subjects: | |
| Online Access: | https://revistas.um.es/rcsar/article/view/568861 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|