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Accounting Forum Volume 47, 2023 - Issue 2: The multiverse of non-financial reporting regulation
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Articles

The role of the EU non-financial reporting directive and employee representation in employee-related disclosures

Niuosha Samania Department of Business Administration, University of Gothenburg, Gothenburg, SwedenCorrespondence[email protected]
ORCID Iconhttps://orcid.org/0000-0002-6710-7131View further author information
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Conny Overlanda Department of Business Administration, University of Gothenburg, Gothenburg, SwedenORCID Iconhttps://orcid.org/0000-0002-1389-9989View further author information
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Svetlana Sabelfeldb Gothenburg Research Institute, University of Gothenburg, Gothenburg, SwedenORCID Iconhttps://orcid.org/0000-0002-0309-0174View further author information
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Pages 278-306 | Received 30 Jun 2021, Accepted 09 Dec 2022, Published online: 09 Jan 2023

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Read on this site (2)

Diogenis Baboukardos, Silvia Gaia, Philippe Lassou & Teerooven Soobaroyen. (2023) The multiverse of non-financial reporting regulation. Accounting Forum 47:2, pages 147-165.
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Katrin Hummel & Karina Bauernhofer. Consequences of sustainability reporting mandates: evidence from the EU taxonomy regulation. Accounting Forum 0:0, pages 1-27.
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Articles from other publishers (3)

Mahmoud Hosseinniakani, Conny Overland & Niuosha Samani. (2024) Do key audit matters matter? Correspondence between auditor and management disclosures and the role of audit committees. Journal of International Accounting, Auditing and Taxation 55, pages 100617.
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Sara Moggi, Glen Lehman & Alessandra Pagani. (2023) The juridification of social accounting and the transposition process of the non-financial reporting directive 2014/95/EU. Meditari Accountancy Research 31:7, pages 185-208.
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Oana Marina Radu, Voicu D. Dragomir & Ningshan Hao. (2023) Company-Level Factors of Non-Financial Reporting Quality under a Mandatory Regime: A Systematic Review of Empirical Evidence in the European Union. Sustainability 15:23, pages 16265.
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