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Author

Marcel Vulpoi

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Open access Sep 2026

Sustainability Reporting in Romania Under the CSRD and ESRS: An Exploratory Multiple Case Study of Listed Companies

The Corporate Sustainability Reporting Directive (CSRD) was adopted in order to improve the quality of this type of reporting in the European Union. However, its scope and requirements were quickly softened in order to reduce the reporting burden on companies. This paper is an exploratory multiple case study of twelve...

G. Guse, Cătălina Gorgan, Elena-Mariana Glăvan et al. · 0 citations

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