Consequences of sustainability reporting mandates: evidence from the EU taxonomy regulation

IF 2.8 4区管理学 Q2 BUSINESS, FINANCE

Accounting Forum Pub Date : 2024-02-21 DOI:10.1080/01559982.2024.2301854

Katrin Hummel, Karina Bauernhofer

引用次数: 0

Abstract

This paper analyses the consequences of the EU Taxonomy Regulation which provides a classification system for sustainable economic activities and requires firms to disclose their activities accordi...

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可持续发展报告授权的后果：来自欧盟分类法规的证据

本文分析了《欧盟分类法条例》的影响，该条例为可持续经济活动提供了一个分类系统，并要求企业根据《欧盟分类法条例》披露其活动。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Accounting Forum BUSINESS, FINANCE-

CiteScore

5.20

自引率

6.50%

发文量

期刊介绍： Accounting Forum publishes authoritative yet accessible articles which advance our knowledge of theory and practice in all areas of accounting, business finance and related subjects. The journal both promotes greater understanding of the role of business in the global environment, and provides a forum for the intellectual exchange of academic research in business fields, particularly in the accounting profession. Covering a range of topical issues in accounting, business finance and related fields, Accounting Forum''s main areas of interest are: accounting theory; auditing; financial accounting; finance and accounting education; management accounting; small business; social and environmental accounting; and taxation. Of equal interest to practitioners, academics, and students, each issue of the journal includes peer-reviewed articles, notes and comments section.