Does the Directive of the European Union on disclosure of non-financial and diversity information improve reporting?
Albert Anton Traxler,
Dorothea Greiling,
Margit Freinbichler
et al.
Abstract:Purpose
While in the past companies have voluntarily disclosed information beyond the financial bottom line, there is now a trend toward mandatory reporting in many countries. With the adoption of Directive 2014/95/EU, the European Union has taken a decisive step in this direction. However, research on the effects of these obligations is still at an early stage, particularly regarding Directive 2014/95/EU. Therefore, this paper aims to pursue the question of whether the directive has led to an improvement in r… Show more
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