Evolution of Sustainability Reporting Frameworks
This research paper offers an extensive overview of the evolution of sustainability reporting practices, from the use of several frameworks by companies across the European Union, to the transition to a single regulation: the European Sustainability Reporting Standards. The article aims to expand th...
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| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Chamber of Financial Auditors of Romania
2025-08-01
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| Series: | Audit Financiar |
| Subjects: | |
| Online Access: | http://revista.cafr.ro/temp/Article_9803.pdf |
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