... through effective partnerships, thus achieving the “5 Ps of sustainability.” Q5 Q01 Non-financial reporting Sustainability Institutional isomorphism Sustainable development goals Directive 2014/95/EU This paper approaches the harmonization process of NFR across Europe...

... reporting Sustainability Disclosure Institutional entrepreneurship Social and environmental Institutional Q01 Q56 M14 M41 This study explores the enablers and barriers to the involvement of accountants in integrated reporting. The accounting profession’s engagement in integrated...