2021
DOI: 10.1080/02102412.2021.1937850
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Enhancing transparency through the new Directive 2014/95/EU transposition – An institutional isomorphism perspective

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Cited by 2 publications
(1 citation statement)
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“…The first initiative in the European Union to promote the disclosure of NFI was Directive 2003/51/EU (2003), which emphasised the importance of indicators of non‐financial performance for organisations. However, this legislation failed to raise the degree of sustainability disclosure in financial reports due to its “non‐coercive” nature (Ştefănescu, 2021). This measure was followed in 2011 by the EU Commission’s communication of the Single Market Act (EU, 2011), which highlighted the need for more information on social and environmental issues.…”
Section: Research Contextmentioning
confidence: 99%
“…The first initiative in the European Union to promote the disclosure of NFI was Directive 2003/51/EU (2003), which emphasised the importance of indicators of non‐financial performance for organisations. However, this legislation failed to raise the degree of sustainability disclosure in financial reports due to its “non‐coercive” nature (Ştefănescu, 2021). This measure was followed in 2011 by the EU Commission’s communication of the Single Market Act (EU, 2011), which highlighted the need for more information on social and environmental issues.…”
Section: Research Contextmentioning
confidence: 99%