the study presents a critical overview on the consultation period on the Non-financial Reporting Directive (NFRD) as part of the strategy to strengthen the foundations for sustainable investment. Considering the “voice” of the different stakeholders, the present research proposes and overview on the main suggestions proposed considering their main features in terms of messages and sender. The data were analysed by a qualitative content analysis on the information publicly available on the EU website. In addition, this preliminary research considers a critical overview on how these messages have been considered in the released of the new Corporate Sustainability reporting Directive.
A critical analysis on the consultation period: looking for the ideal speech situation
Sara Moggi;
2023-01-01
Abstract
the study presents a critical overview on the consultation period on the Non-financial Reporting Directive (NFRD) as part of the strategy to strengthen the foundations for sustainable investment. Considering the “voice” of the different stakeholders, the present research proposes and overview on the main suggestions proposed considering their main features in terms of messages and sender. The data were analysed by a qualitative content analysis on the information publicly available on the EU website. In addition, this preliminary research considers a critical overview on how these messages have been considered in the released of the new Corporate Sustainability reporting Directive.
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