The impact of the European Directive 2014/95/EU on the energy companies’ disclosures
Even though the sustainability reporting is voluntary, companies are increasingly adopting it. There is a multitude of reporting standards used by companies in this regard. Along with the voluntary guidelines, in 2014 was adopted a European Directive which became mandatory for a set of companies. Ou...
| Main Authors: | , , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Sciendo
2019-05-01
|
| Series: | Proceedings of the International Conference on Business Excellence |
| Subjects: | |
| Online Access: | https://doi.org/10.2478/picbe-2019-0024 |