Idrissa I. Cisse

Global Reach of the EU 's CSRD : How Sustainability Disclosure Mandates Affect Non‐ EU Firms

The European Union's Corporate Sustainability Reporting Directive (CSRD) represents a landmark regulatory effort to enhance global sustainability reporting and corporate accountability. This study examines how CSRD affects non‐EU firms with substantial economic exposure to the EU, thereby extending the directive's en...