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Open access Sep 2026

The Adoption of the Corporate Sustainability Reporting Directive by the EU Banking Sector: An Empirical Investigation

Citizens’ growing sensitivity to sustainability issues requests EU authorities to issue increasingly stringent regulations for companies to delimit the concept of sustainable development. The CSRD is the latest development of an exhaustive framework concerning the provision of a wide range of issues. Although the CSRD...

Nicola Fiore, S. Marciano, G. Scandurra et al. · 0 citations
Aug 2026

When Stakeholder Pressure Meets Green: Explaining Sustainable Supply Chain Management Adoption in a Late EU ‐Accession Economy

Recent regulations have introduced unprecedented mandatory sustainability requirements for EU companies, with significant implications for firms embedded in supply chains. These requirements increasingly affect not only large companies but also small and medium‐sized enterprises that are indirectly exposed to sustain...

E. Ceptureanu, S. Ceptureanu, Giovanna Ferraro et al. · 0 citations

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