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.

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