Sustainability and Risk Disclosure: An Exploratory Study on Sustainability Reports
Recent policy changes in sustainability reporting, such as the ones related to the new European Directive on non-financial disclosure (2014/95/EU), the standards issued by the American Sustainability Accounting Standard Board (SASB), the G4 guidelines issued by the Global Sustainability Standard Boa...
Main Authors: | , , |
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Format: | Article |
Language: | English |
Published: |
MDPI AG
2017-04-01
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Series: | Sustainability |
Subjects: | |
Online Access: | http://www.mdpi.com/2071-1050/9/4/636 |