ListarDepartamento de Economía Agraria, Finanzas y Contabilidad por tema "Directive 2014/95/EU"
Mostrando ítems 1-3 de 3
-
Las empresas agroalimentarias y la divulgación de información sobre sostenibilidad: un análisis integrado de su desempeño
(Universidad de Córdoba, UCOPress, 2024)En las últimas décadas, las empresas han experimentado una transformación en sus prácticas empresariales, destacando la adopción de prácticas sostenibles, principalmente a través de la Responsabilidad Social Corporativa ... -
Sustainability reporting as a tool for fostering sustainable growth in the agri-food sector: the case of Spain
(Taylor & Francis, 2022)The impact of business activity is of increasing concern to the European Union citizens. In response, Directive 2014/95/EU becomes the first supranational regulation that requires companies reporting business impacts on ... -
Sustainability reporting harmonisation? A utopian endeavour for European agri-food companies
(Elsevier, 2024)Regulatory harmonisation stands as a central issue in the European Union (EU), playing a key role in achieving the single market. Accounting harmonisation, in particular, has been the subject of different regulatory ...