학술논문
What Irish companies will the Corporate Sustainability Reporting Directive apply to?
Document Type
Journal Article
Author
Source
Accountancy Irl. 2023, 55(5), 53-55
Subject
Language
English
ISSN
0001-4699
Abstract
Considers the potential scope of Directive 2022/2464 (Corporate Sustainability Reporting Directive) in Ireland, including special purpose vehicles, regulated entities and intermediate holding companies in large multinational groups.