Rebuilding trust: sustainability and non-financial reporting and the European Union regulation

  title={Rebuilding trust: sustainability and non-financial reporting and the European Union regulation},
  author={Matteo La Torre and Svetlana Sabelfeld and Marita Blomkvist and John Dumay},
  journal={Meditari Accountancy Research},
Purpose: This paper introduces the special issue “Rebuilding trust: Sustainability and non-financial reporting, and the European Union regulation” Inspired by the studies published in the special issue, this study aims to examine the concept of accountability within the context of the European Union (EU) Directive on non-financial disclosure (hereafter the EU Directive) to offer a critique and a novel perspective for future research into mandatory non-financial reporting (NFR) and to advance… 
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