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Keywords: OMNIBUS packages
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Journal Articles
Journal:
Journal of Global Responsibility
Journal of Global Responsibility 1–23.
Published: 13 October 2026
... European Union Materiality assessment OMNIBUS packages Sustainability reporting Corporate sustainability reporting has gained increasing prominence in the European Union (EU) following the introduction of Directive 2022/2464 (Corporate Sustainability Reporting Directive – CSRD), which replaces...
Includes: Supplementary data
