Voluntary assurance on sustainability reporting in European companies prior to CSRD implementation

Voluntary assurance on sustainability reporting in European companies prior to CSRD implementation

Purpose: The paper presents the practices of voluntary assurance on sustainability information disclosure in European companies before the implementation of the Corporate Sustainability Reporting Directive (CSRD). It attempts to determine the factors that influence decisions related to verifying ind...

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Bibliographic Details
Main Authors: Małgorzata Macuda, Paweł Zieniuk
Format: Article
Language:English
Published: Rada Naukowa SKwP 2024-12-01
Series:Zeszyty Teoretyczne Rachunkowości
Subjects:
voluntary assurance
mandatory assurance
CSRD Directive
sustainability reporting
ESG reporting
Online Access:http://ztr.skwp.pl/gicid/01.3001.0054.8689
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