Exploring Multi-level Drivers of Accountants’ Opinions on the Changes Introduced by the Corporate Sustainability Reporting Directive

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

引用次数: 0

Abstract

This study aims to identify drivers influencing Poland-based accountants’ opinions towards stricter sustainability reporting regulations in the Corporate Sustainability Reporting Directive (CSRD). ...

查看原文本刊更多论文

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

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。 ...

本文章由计算机程序翻译，如有差异，请以英文原文为准。

求助全文

约1分钟内获得全文求助全文

来源期刊

Accounting in Europe BUSINESS, FINANCE-

CiteScore

5.00

自引率

7.10%

发文量