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Sponsored Artificial Intelligence: A Modern Approach, Global Edition Artificial Intelligence: A Modern Approach, Global Edition

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Patrick Kraus

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Open access Sep 2026

Sustainability reporting in SMEs: an examination of challenges

The integration of sustainability practices into corporate operations is gaining increased significance, driven in part by regulatory pressures such as the European Union’s (EU) Corporate Sustainability Reporting Directive (CSRD), which currently is heavily debated. Nevertheless, the directive will expand the scope...

Patrick Kraus, Fabian Braun, Dennis Schlegel et al. · 0 citations

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