Employee Disclosure under the Stakeholder Pressure: An Examination of the Role of Directive 2014/95/EU
Revolutionizing Human Resources - Strategies for the Digital: 37HR 2021
Purpose: The purpose of this study is to investigate the role of primary (investors, consumers and employee) and secondary (environment, regulator that requires mandatory environmental disclosure under the Directive 2014/95/EU and standard setters) stakeholder groups on company’s employee-related disclosure. Design/methodology/approach: The sample comprised 71 selected…