Evaluation of Sustainability Reporting Under EU Directive 2014/95
In this article we will answer the question as to whether the mechanism provided for by the Directive 2014/95 on disclosure of non-financial and diversity information by certain large undertakings and groups is capable of ensuring the effective disclosure of sustainability information for the benefit of the stakeholders involved.
|Keywords||EU, European Union, sustainability reporting|
|JEL||Law and Economics: General (jel K00)|
|Persistent URL||dx.doi.org/10.2139/ssrn.3237133, hdl.handle.net/1765/130954|
Lipskyte, J, & Koster, H. (2018). Evaluation of Sustainability Reporting Under EU Directive 2014/95. doi:10.2139/ssrn.3237133