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Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad Volume 51, 2022 - Issue 3
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Research Article

Enhancing transparency through the new Directive 2014/95/EU transposition – An institutional isomorphism perspective

Cristina Alexandrina ŞtefănescuDepartment of Accounting and Audit, Faculty of Economics and Business Administration, Babeş-Bolyai University, Cluj-Napoca, RomaniaCorrespondence[email protected]
Pages 295-325 | Received 16 May 2019, Accepted 31 May 2021, Published online: 18 Jul 2021

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Begoña Giner, Francisca Pardo & Carina Barreto. Interconnecting financial and sustainability information: does the multi-capital approach explain adherence to the IIRC framework?. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 0:0, pages 1-32.
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Isabel‐María García‐Sánchez, Laura Sierra‐García & María‐Antonia García‐Benau. (2022) How does the EU non‐financial directive affect the assurance market?. Business Ethics, the Environment & Responsibility 31:3, pages 823-845.
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