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Keywords: Enforcement
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Journal Articles
Journal:
Journal of Global Responsibility
Journal of Global Responsibility (2026) 17 (2): 343–365.
Published: 31 October 2025
... ( CSRD ) for SMEs, particularly through their integration into value chains and the multilevel sustainability enforcement system established by the EU . Design/methodology/approach This study uses a doctrinal legal analysis of the CSRD and related EU regulations, combined with a systematic...
