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Journal Articles

Using the International Integrated Reporting Framework to comply with EU Directive 2014/95/EU: can we afford another reporting façade?

Lucia Biondi, John Dumay, David Monciardini
Journal: Meditari Accountancy Research
Meditari Accountancy Research (2020) 28 (5): 889–914.
https://doi.org/10.1108/MEDAR-01-2020-0695
Published: 28 July 2020
... any more reporting façades. Originality/value The authors offer a critical analysis of the link between the and the EU Directive and how the can be used to comply with the EU Directive. By questioning the relevance of the compliance question, the authors advance a critique...
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