Empirical Insights Regarding Romanian Companies' Preparedness for CSRD

Sustainability reporting is the subject of substantial improvements with the adoption at the European level of the Corporate Sustainability Reporting Directive 2022/2464/EU. Companies must prepare well in advance, under the pressure of a tight timeline, to implement this directive. In this context,...

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Bibliographic Details
Published in:Amfiteatru economic 2025-08, Vol.27 (70), p.788-809
Main Authors: Nichita, Elena-Mirela, Manea, Cristina Lidia, Apostu, Simona-Andreea, Irimescu, Alina Mihaela
Format: Article
Language:English
Subjects:
Accounting - Business Administration
Business Economy / Management
double materiality
drivers
Economy
Romania
stakeholders
sustainability reporting
The Corporate Sustainability Reporting Directive (CSRD)
The Non-Financial Reporting Directive (NFRD)
Citations: Items that this one cites
Online Access:Get full text
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