Joanna Krasodomska, Ewelina Zarzycka, Paweł Zieniuk
{"title":"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","authors":"Joanna Krasodomska, Ewelina Zarzycka, Paweł Zieniuk","doi":"10.1080/17449480.2024.2382205","DOIUrl":null,"url":null,"abstract":"This study aims to identify drivers influencing Poland-based accountants’ opinions towards stricter sustainability reporting regulations in the Corporate Sustainability Reporting Directive (CSRD). ...","PeriodicalId":45647,"journal":{"name":"Accounting in Europe","volume":null,"pages":null},"PeriodicalIF":4.6000,"publicationDate":"2024-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Exploring Multi-level Drivers of Accountants’ Opinions on the Changes Introduced by the Corporate Sustainability Reporting Directive\",\"authors\":\"Joanna Krasodomska, Ewelina Zarzycka, Paweł Zieniuk\",\"doi\":\"10.1080/17449480.2024.2382205\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This study aims to identify drivers influencing Poland-based accountants’ opinions towards stricter sustainability reporting regulations in the Corporate Sustainability Reporting Directive (CSRD). ...\",\"PeriodicalId\":45647,\"journal\":{\"name\":\"Accounting in Europe\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":4.6000,\"publicationDate\":\"2024-07-30\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Accounting in Europe\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1080/17449480.2024.2382205\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q1\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Accounting in Europe","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1080/17449480.2024.2382205","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
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). ...