... method, where the treatment and control groups comprise companies from 17 European Union ( EU) countries and 11 non- EU Organisation for Economic Co-operation and Development countries, respectively. The time period spans from 2013 to 2022, with 2017 being the year of the EU Directive’s...

... implications This study has important practical implications. This study responds to the EU directive call by developing the financial distress prediction model to allow debtors to do timely debt restructuring and thus continue their businesses. Therefore, this study could be useful for practitioners...

... large listed companies (i.e. PIEs) belonging to the industrial sector in Italy. The authors choose the Italian PIEs’ sustainability reports published in 2019 after the adoption of the EU directive and its guidelines. The authors adopted a coding and classification system, investigating the climate...

... studies spanning seven years (2014–2020) that address Directive 2014/95/EU. Findings The literature review revealed four main avenues for future research. First, future studies could focus on addressing issues related to the EU Directive's potential impacts, both in terms of NFD and companies...