Corporate Reporting Practices in Poland and Romania - An Ex-ante Study to the New Non-financial Reporting European Directive

The European Directive 2014/95/EU as regards disclosure of non-financial and diversity information by certain large undertakings and groups is applicable by European Union-based entities starting with the financial year commencing on 1 January 2017. Central and Eastern European (CEE) countries are r...

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Veröffentlicht in:	Accounting in Europe 2017-09, Vol.14 (3), p.279-304
Hauptverfasser:	Dumitru, Mădălina, Dyduch, Justyna, Gușe, Raluca-Gina, Krasodomska, Joanna
Format:	Artikel
Sprache:	eng
Schlagworte:	content analysis corporate social responsibility Directive 2014/95/EU disclosure index non-financial reporting Poland Romania
Online-Zugang:	Volltext
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