Browsing by Published at "Sustainability Accounting, Management and Policy Journal"

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Cooperatives and the CSRD: do sector agnostic ESRS reflect their distinctive value?

Olaizola Alberdi, Jon; Bollain, Julen; Imaz Alias, Oier (Emerald Publishing Limited, 2026)

Purpose This paper aims to examine whether, as suggested in the literature, a structural disconnect exists between the Corporate Sustainability Reporting Directive (CSRD) and cooperatives, creating non-congruent external ...