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Keywords: Mandatory CSR disclosure
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Journal Articles
Journal:
Journal of Economics and Development
Journal of Economics and Development (2025) 27 (2): 114–128.
Published: 10 April 2025
... environment. Recently, an increasing number of economies have implemented mandatory CSR disclosure regulation (Krueger et al., 2024). For example, in the European Union (EU), the Directive 2014/95/EU requires listed, large EU firms to disclose their non-financial information beginning from fiscal...
Includes: Supplementary data
