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.

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Erasmus School of Law

Lipskyte, J., & Koster, H. (2018). Evaluation of Sustainability Reporting Under EU Directive 2014/95. doi:10.2139/ssrn.3237133