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Informative Value of Non‐Financial Reports: Analyzing the Impact of Disclosure Format and Auditing

open access: yesJournal of Corporate Accounting &Finance, EarlyView.
ABSTRACT Since the Non‐Financial Reporting Directive (NFRD) came into force in 2017, large, listed companies in the European Union (EU) are obliged to disclose non‐financial reports annually. Accordingly, Member States transposed the Directive into national law with country‐specific rules.
Simon Hirsch, Veronika Heichl
wiley   +1 more source

Environmental life cycle of fentanyl: From the cradle to an unknown grave

open access: yesJournal of Environmental Quality, EarlyView.
Abstract The lack of available information on the presence and persistence of fentanyl in the environment is a significant gap in the technical literature. Although the origins of the opioid in the environment are well‐known because they follow the same pathways of other drug‐related environmental contaminants, the downstream effects of fentanyl in the
Deseree J. Reid   +5 more
wiley   +1 more source

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