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Keywords: Directive 2014/95/EU
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Journal Articles
Sustainability Accounting, Management and Policy Journal (2021) 12 (5): 1052–1076.
Published: 13 May 2021
...Łukasz Matuszak; Ewa Różańska Purpose This study aims to investigate the differences in the extent of non-financial disclosure (NFD) across companies listed on the Warsaw Stock Exchange over the period surrounding the implementation of the Directive 2014/95/EU. Design/methodology/approach...

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