Mandatory and Discretional Non-financial Disclosure After the European Directive 2014/95/EU

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Focusing on the EU Directive 2014/95/EU, this book explores the mandatory disclosure of non-financial information (NFI) by large companies and its impact on stakeholder trust. It provides a comprehensive summary of existing literature, highlighting the differences between voluntary and mandatory NFI. The analysis aims to enhance understanding of how these disclosure requirements influence corporate transparency and accountability in the business landscape.