ABSTRACT Adopting Systematic Literature Network Analysis (SLNA), this paper reviews the
existing literature on the quality of company reports, defined as both voluntary and …

The study emphasise the significance of the regulatory compliance, transparency,
stakeholder engagement, risk management, and long term value creation in adopting ESRS …

Abstract In January 2023, the European Corporate Sustainability Reporting Directive
(CSRD) came into power, and its application from the fiscal year 2024 becomes mandatory …

This paper applies a multimethod approach to analyse the consequences of the EU
Taxonomy Regulation. The regulation provides a classification system for sustainable …

Наукова новизна полягає в удосконаленні методичних заcад обрання релевантної
системи звітування про сталий розвиток, які, на відміну від наявних, ураховують …

En este trabajo se examinan dos instituciones y su conexión, como son, de un lado, el
secreto empresarial como muestra de la innovación, investigación y desarrollo de una …

Unlike conventional methods and technologies of collecting, processing and analysing the
personal data of natural persons as part of law enforcement activities, the broader use of …

The relationship between a firm's ESG performance and information asymmetry is a
wellcovered research area, however, few studies have been conducted on the markets …

The aim of this paper is to explore the issue of gender diversity (GD) in relation to the world
of investment funds. In recent times, in fact, savers' choice does not only converge on the …

Mandatory sustainability reporting has become a key policy tool in the EU's sustainable
finance agenda to enhance the quality, transparency and comparability of sustainability …