探索会计师对《企业可持续发展报告指令》所带来变化发表意见的多层次驱动因素

IF 4.6 Q1 BUSINESS, FINANCE Accounting in Europe Pub Date : 2024-07-30 DOI:10.1080/17449480.2024.2382205
Joanna Krasodomska, Ewelina Zarzycka, Paweł Zieniuk
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引用次数: 0

摘要

本研究旨在确定影响波兰会计师对《企业可持续发展报告指令》(CSRD)中更严格的可持续发展报告规定的意见的驱动因素。 ...
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Exploring Multi-level Drivers of Accountants’ Opinions on the Changes Introduced by the Corporate Sustainability Reporting Directive
This study aims to identify drivers influencing Poland-based accountants’ opinions towards stricter sustainability reporting regulations in the Corporate Sustainability Reporting Directive (CSRD). ...
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来源期刊
Accounting in Europe
Accounting in Europe BUSINESS, FINANCE-
CiteScore
5.00
自引率
7.10%
发文量
14
期刊最新文献
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